DM-Consulting: 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-Consulting
Largest movements
- Current investments +€148,368
new in 2025: €148,368
- Cash -€76,127
no longer reported in 2025 (was €76,127)
mainly Current investments (-€148,368) and Current portion of long-term debt (-€3,267)
- Receivables within one year -€12,382
down €12,382 (-16.9%), from €73,283 to €60,901
of which Trade receivables: -€20,955
- Tangible fixed assets -€11,487
down €11,487 (-52.5%), from €21,900 to €10,413
of which Leasing and similar rights: -€11,027
- Reserves +€50,697
up €50,697 (+31.8%), from €159,438 to €210,135
- Current portion of long-term debt -€3,267
no longer reported in 2025 (was €3,267)
- Trade debts +€2,602
up €2,602 (+145%), from €1,789 to €4,391
- Gross operating margin -€15,419
down €15,419 (-18.0%), from €85,756 to €70,336
- Depreciation -€7,812
down €7,812 (-79.1%), from €9,872 to €2,060
- Taxes -€3,830
down €3,830 (-16.6%), from €23,074 to €19,245
- Other operating charges -€1,928
down €1,928 (-86.5%), from €2,229 to €302
- Financial income +€980
up €980 (+92.2%), from €1,063 to €2,044
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 | €172,836 | €221,280 | +€48,445 | +28.0% |
| Fixed assets | 21/28 | €22,650 | €11,163 | -€11,487 | -50.7% |
| Tangible fixed assets | 22/27 | €21,900 | €10,413 | -€11,487 | -52.5% |
| Furniture and vehicles | 24 | €2,275 | €2,829 | +€553 | +24.3% |
| Leasing and similar rights | 25 | €11,027 | - | -€11,027 | |
| Other tangible fixed assets | 26 | €8,597 | €7,584 | -€1,013 | -11.8% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €150,186 | €210,117 | +€59,931 | +39.9% |
| Amounts receivable within one year | 40/41 | €73,283 | €60,901 | -€12,382 | -16.9% |
| Trade receivables | 40 | €59,633 | €38,679 | -€20,955 | -35.1% |
| Other amounts receivable | 41 | €13,650 | €22,223 | +€8,572 | +62.8% |
| Current investments | 50/53 | - | €148,368 | +€148,368 | |
| Cash at bank and in hand | 54/58 | €76,127 | - | -€76,127 | |
| Deferred charges and accrued income | 490/1 | €776 | €848 | +€72 | +9.3% |
| Total equity and liabilities | 10/49 | €172,836 | €221,280 | +€48,445 | +28.0% |
| Equity | 10/15 | €162,438 | €213,135 | +€50,697 | +31.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €159,438 | €210,135 | +€50,697 | +31.8% |
| Distributable reserves | 133 | €159,438 | €210,135 | +€50,697 | +31.8% |
| Amounts payable | 17/49 | €10,397 | €8,145 | -€2,252 | -21.7% |
| Amounts payable after more than one year | 17 | €1,594 | - | -€1,594 | |
| Financial debts | 170/4 | €1,594 | - | -€1,594 | |
| Amounts payable within one year | 42/48 | €8,803 | €8,145 | -€658 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €3,267 | - | -€3,267 | |
| Trade debts | 44 | €1,789 | €4,391 | +€2,602 | +145% |
| Suppliers | 440/4 | €1,789 | €4,391 | +€2,602 | +145% |
| Taxes, remuneration and social security | 45 | €3,748 | €3,754 | +€6 | +0.2% |
| Taxes | 450/3 | €3,748 | €3,754 | +€6 | +0.2% |
| Non-recurring operating income | 76A | - | €10,983 | +€10,983 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,872 | €2,060 | -€7,812 | -79.1% |
| Other operating charges | 640/8 | €2,229 | €302 | -€1,928 | -86.5% |
| Gross operating margin | 9900 | €85,756 | €70,336 | -€15,419 | -18.0% |
| Operating profit (loss) | 9901 | €73,655 | €67,975 | -€5,680 | -7.7% |
| Financial income | 75/76B | €1,063 | €2,044 | +€980 | +92.2% |
| Recurring financial income | 75 | €1,063 | €2,044 | +€980 | +92.2% |
| Financial charges | 65/66B | €543 | €77 | -€466 | -85.7% |
| Recurring financial charges | 65 | €543 | €77 | -€466 | -85.7% |
| Profit (loss) for the period before taxes | 9903 | €74,176 | €69,942 | -€4,234 | -5.7% |
| Income taxes | 67/77 | €23,074 | €19,245 | -€3,830 | -16.6% |
| Profit (loss) for the period | 9904 | €51,101 | €50,697 | -€404 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,101 | €50,697 | -€404 | -0.8% |
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 23 October 2026 via checked.be.