DM Consult: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DM Consult
Largest movements
- Receivables within one year +€43,231
up €43,231 (+54.4%), from €79,445 to €122,676
of which Other amounts receivable: +€49,568
- Cash -€10,821
down €10,821 (-13.6%), from €79,841 to €69,020
mainly Receivables within one year (-€43,231) and Tax, wage and social debts (-€16,211)
- Tangible fixed assets -€7,505
down €7,505 (-60.8%), from €12,339 to €4,834
of which Furniture and vehicles: -€5,855
- Reserves +€54,181
up €54,181 (+30.7%), from €176,459 to €230,640
- Tax, wage and social debts -€16,211
down €16,211 (-25.0%), from €64,839 to €48,628
- Trade debts -€9,670
down €9,670 (-77.3%), from €12,503 to €2,833
- Gross operating margin -€78,885
down €78,885 (-51.8%), from €152,231 to €73,345
- Taxes -€16,716
down €16,716 (-51.2%), from €32,643 to €15,927
- Financial income +€5,279
up €5,279 (+136%), from €3,891 to €9,171
- Depreciation +€2,443
up €2,443 (+48.3%), from €5,062 to €7,505
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €257,301 | €284,101 | +€26,799 | +10.4% |
| Fixed assets | 21/28 | €12,339 | €4,834 | -€7,505 | -60.8% |
| Tangible fixed assets | 22/27 | €12,339 | €4,834 | -€7,505 | -60.8% |
| Plant, machinery and equipment | 23 | €4,641 | €2,992 | -€1,650 | -35.5% |
| Furniture and vehicles | 24 | €7,697 | €1,842 | -€5,855 | -76.1% |
| Current assets | 29/58 | €244,963 | €279,267 | +€34,304 | +14.0% |
| Amounts receivable after more than one year | 29 | €85,020 | €87,570 | +€2,551 | +3.0% |
| Other amounts receivable | 291 | €85,020 | €87,570 | +€2,551 | +3.0% |
| Amounts receivable within one year | 40/41 | €79,445 | €122,676 | +€43,231 | +54.4% |
| Trade receivables | 40 | €7,661 | €1,325 | -€6,336 | -82.7% |
| Other amounts receivable | 41 | €71,784 | €121,351 | +€49,568 | +69.1% |
| Cash at bank and in hand | 54/58 | €79,841 | €69,020 | -€10,821 | -13.6% |
| Deferred charges and accrued income | 490/1 | €657 | - | -€657 | |
| Total equity and liabilities | 10/49 | €257,301 | €284,101 | +€26,799 | +10.4% |
| Equity | 10/15 | €178,459 | €232,640 | +€54,181 | +30.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €176,459 | €230,640 | +€54,181 | +30.7% |
| Distributable reserves | 133 | €176,459 | €230,640 | +€54,181 | +30.7% |
| Amounts payable | 17/49 | €78,842 | €51,461 | -€27,381 | -34.7% |
| Amounts payable within one year | 42/48 | €77,342 | €51,461 | -€25,881 | -33.5% |
| Trade debts | 44 | €12,503 | €2,833 | -€9,670 | -77.3% |
| Suppliers | 440/4 | €12,503 | €2,833 | -€9,670 | -77.3% |
| Taxes, remuneration and social security | 45 | €64,839 | €48,628 | -€16,211 | -25.0% |
| Taxes | 450/3 | €64,839 | €48,628 | -€16,211 | -25.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,062 | €7,505 | +€2,443 | +48.3% |
| Other operating charges | 640/8 | €4,024 | €4,815 | +€792 | +19.7% |
| Gross operating margin | 9900 | €152,231 | €73,345 | -€78,885 | -51.8% |
| Operating profit (loss) | 9901 | €143,145 | €61,025 | -€82,120 | -57.4% |
| Financial income | 75/76B | €3,891 | €9,171 | +€5,279 | +136% |
| Recurring financial income | 75 | €3,891 | €9,171 | +€5,279 | +136% |
| Financial charges | 65/66B | €70 | €88 | +€17 | +24.9% |
| Recurring financial charges | 65 | €70 | €88 | +€17 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €146,966 | €70,108 | -€76,858 | -52.3% |
| Income taxes | 67/77 | €32,643 | €15,927 | -€16,716 | -51.2% |
| Profit (loss) for the period | 9904 | €114,322 | €54,181 | -€60,142 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | €114,322 | €54,181 | -€60,142 | -52.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.