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
- Cash -€24,688
down €24,688 (-16.7%), from €147,985 to €123,297
mainly Tax, wage and social debts (-€37,900) and Debts after one year (-€19,592)
- Receivables within one year -€19,126
down €19,126 (-16.2%), from €118,086 to €98,960
- Tangible fixed assets -€18,194
down €18,194 (-2.3%), from €775,358 to €757,164
of which Leasing and similar rights: -€29,874
- Tax, wage and social debts -€37,900
down €37,900 (-55.8%), from €67,968 to €30,068
of which Taxes: -€36,309
- Debts after one year -€19,592
down €19,592 (-2.9%), from €685,782 to €666,190
- Other debts -€12,577
down €12,577 (-100%), from €12,577 to €0
- Gross operating margin -€67,262
down €67,262 (-44.2%), from €152,193 to €84,930
- Other operating charges -€25,641
down €25,641 (-87.5%), from €29,302 to €3,661
- Taxes -€14,316
down €14,316 (-60.8%), from €23,551 to €9,235
- Depreciation +€9,303
up €9,303 (+35.3%), from €26,324 to €35,626
- Financial charges +€8,392
up €8,392 (+36.8%), from €22,802 to €31,194
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 | €1,041,693 | €979,421 | -€62,272 | -6.0% |
| Fixed assets | 21/28 | €775,358 | €757,164 | -€18,194 | -2.3% |
| Tangible fixed assets | 22/27 | €775,358 | €757,164 | -€18,194 | -2.3% |
| Plant, machinery and equipment | 23 | €13,755 | €12,527 | -€1,228 | -8.9% |
| Furniture and vehicles | 24 | €8,870 | €5,957 | -€2,913 | -32.8% |
| Leasing and similar rights | 25 | €726,855 | €696,981 | -€29,874 | -4.1% |
| Other tangible fixed assets | 26 | €25,878 | €41,700 | +€15,821 | +61.1% |
| Current assets | 29/58 | €266,335 | €222,257 | -€44,078 | -16.5% |
| Amounts receivable within one year | 40/41 | €118,086 | €98,960 | -€19,126 | -16.2% |
| Trade receivables | 40 | €118,086 | €98,960 | -€19,126 | -16.2% |
| Cash at bank and in hand | 54/58 | €147,985 | €123,297 | -€24,688 | -16.7% |
| Deferred charges and accrued income | 490/1 | €264 | €0 | -€264 | -100% |
| Total equity and liabilities | 10/49 | €1,041,693 | €979,421 | -€62,272 | -6.0% |
| Equity | 10/15 | €254,058 | €259,272 | +€5,214 | +2.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €253,958 | €259,172 | +€5,214 | +2.1% |
| Distributable reserves | 133 | €253,958 | €259,172 | +€5,214 | +2.1% |
| Amounts payable | 17/49 | €787,635 | €720,149 | -€67,486 | -8.6% |
| Amounts payable after more than one year | 17 | €685,782 | €666,190 | -€19,592 | -2.9% |
| Financial debts | 170/4 | €685,782 | €666,190 | -€19,592 | -2.9% |
| Amounts payable within one year | 42/48 | €101,853 | €53,959 | -€47,894 | -47.0% |
| Current portion of amounts payable after more than one year | 42 | €17,328 | €17,987 | +€659 | +3.8% |
| Trade debts | 44 | €3,980 | €5,904 | +€1,924 | +48.3% |
| Suppliers | 440/4 | €3,980 | €5,904 | +€1,924 | +48.3% |
| Taxes, remuneration and social security | 45 | €67,968 | €30,068 | -€37,900 | -55.8% |
| Taxes | 450/3 | €56,796 | €20,487 | -€36,309 | -63.9% |
| Remuneration and social security | 454/9 | €11,171 | €9,581 | -€1,591 | -14.2% |
| Other amounts payable | 47/48 | €12,577 | €0 | -€12,577 | -100% |
| Non-recurring operating income | 76A | €30,413 | - | -€30,413 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,324 | €35,626 | +€9,303 | +35.3% |
| Other operating charges | 640/8 | €29,302 | €3,661 | -€25,641 | -87.5% |
| Gross operating margin | 9900 | €152,193 | €84,930 | -€67,262 | -44.2% |
| Operating profit (loss) | 9901 | €96,567 | €45,643 | -€50,924 | -52.7% |
| Financial income | 75/76B | €441 | €0 | -€441 | -100% |
| Recurring financial income | 75 | €441 | €0 | -€441 | -100% |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €22,802 | €31,194 | +€8,392 | +36.8% |
| Recurring financial charges | 65 | €22,802 | €31,194 | +€8,392 | +36.8% |
| Profit (loss) for the period before taxes | 9903 | €74,206 | €14,449 | -€59,757 | -80.5% |
| Income taxes | 67/77 | €23,551 | €9,235 | -€14,316 | -60.8% |
| Profit (loss) for the period | 9904 | €50,655 | €5,214 | -€45,441 | -89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,655 | €5,214 | -€45,441 | -89.7% |
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 29 October 2026 via checked.be.