DM Consultancy: 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 Consultancy
Largest movements
- Cash +€26,421
up €26,421 (+9.4%), from €281,732 to €308,153
mainly Net result for the year (+€65,002) and Tax, wage and social debts (+€706)
- Reserves +€28,991
up €28,991 (+9.9%), from €292,689 to €321,680
- Gross operating margin +€12,219
up €12,219 (+15.4%), from €79,253 to €91,471
- Taxes +€2,695
up €2,695 (+12.2%), from €22,125 to €24,820
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 | €295,520 | €323,405 | +€27,884 | +9.4% |
| Fixed assets | 21/28 | €1,210 | €647 | -€562 | -46.5% |
| Tangible fixed assets | 22/27 | €1,210 | €647 | -€562 | -46.5% |
| Furniture and vehicles | 24 | €1,210 | €647 | -€562 | -46.5% |
| Current assets | 29/58 | €294,311 | €322,757 | +€28,447 | +9.7% |
| Amounts receivable within one year | 40/41 | €11,289 | €13,279 | +€1,990 | +17.6% |
| Trade receivables | 40 | €10,164 | €10,600 | +€436 | +4.3% |
| Other amounts receivable | 41 | €1,125 | €2,680 | +€1,555 | +138% |
| Cash at bank and in hand | 54/58 | €281,732 | €308,153 | +€26,421 | +9.4% |
| Deferred charges and accrued income | 490/1 | €1,290 | €1,325 | +€35 | +2.7% |
| Total equity and liabilities | 10/49 | €295,520 | €323,405 | +€27,884 | +9.4% |
| Equity | 10/15 | €292,689 | €321,680 | +€28,991 | +9.9% |
| Reserves | 13 | €292,689 | €321,680 | +€28,991 | +9.9% |
| Distributable reserves | 133 | €292,689 | €321,680 | +€28,991 | +9.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €2,831 | €1,725 | -€1,107 | -39.1% |
| Amounts payable within one year | 42/48 | €2,831 | €1,725 | -€1,107 | -39.1% |
| Trade debts | 44 | €2,831 | €1,019 | -€1,812 | -64.0% |
| Suppliers | 440/4 | €2,831 | €1,019 | -€1,812 | -64.0% |
| Taxes, remuneration and social security | 45 | €0 | €706 | +€706 | |
| Taxes | 450/3 | €0 | €706 | +€706 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €562 | €562 | = | 0.0% |
| Other operating charges | 640/8 | €992 | €1,025 | +€33 | +3.3% |
| Gross operating margin | 9900 | €79,253 | €91,471 | +€12,219 | +15.4% |
| Operating profit (loss) | 9901 | €77,698 | €89,884 | +€12,186 | +15.7% |
| Financial charges | 65/66B | €62 | €61 | -€1 | -1.0% |
| Recurring financial charges | 65 | €62 | €61 | -€1 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €77,636 | €89,823 | +€12,187 | +15.7% |
| Income taxes | 67/77 | €22,125 | €24,820 | +€2,695 | +12.2% |
| Profit (loss) for the period | 9904 | €55,511 | €65,002 | +€9,491 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,511 | €65,002 | +€9,491 | +17.1% |
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 26 October 2026 via checked.be.