DMConsult: what changed
Two fiscal 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.
DMConsult
Largest movements
- Cash +€42,938
up €42,938 (+245.1%), from €17,519 to €60,457
mainly Net result for the year (+€46,650) and Depreciation (+€29,151)
- Tangible fixed assets -€20,921
down €20,921 (-8.2%), from €255,297 to €234,376
of which Furniture and vehicles: -€16,739
- Receivables within one year +€6,502
up €6,502 (+23.3%), from €27,950 to €34,452
of which Trade receivables: +€5,202
- Profit (loss) carried forward +€46,650
up €46,650 (+47.6%), from €98,016 to €144,666
- Debts after one year -€24,796
down €24,796 (-14.0%), from €176,890 to €152,094
- Depreciation +€22,930
up €22,930 (+368.6%), from €6,221 to €29,151
- Gross operating margin +€19,481
up €19,481 (+24.5%), from €79,603 to €99,083
- Financial charges +€4,822
up €4,822 (+260.1%), from €1,854 to €6,676
- Taxes +€1,481
up €1,481 (+11.0%), from €13,474 to €14,955
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.
Cash bridge derived
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 | €309,298 | €335,940 | +€26,642 | +8.6% |
| Fixed assets | 21/28 | €257,497 | €236,576 | -€20,921 | -8.1% |
| Tangible fixed assets | 22/27 | €255,297 | €234,376 | -€20,921 | -8.2% |
| Land and buildings | 22 | €169,051 | €160,560 | -€8,491 | -5.0% |
| Furniture and vehicles | 24 | €82,150 | €65,411 | -€16,739 | -20.4% |
| Other tangible fixed assets | 26 | €4,096 | €8,405 | +€4,309 | +105.2% |
| Financial fixed assets | 28 | €2,200 | €2,200 | = | 0.0% |
| Current assets | 29/58 | €51,800 | €99,364 | +€47,563 | +91.8% |
| Amounts receivable within one year | 40/41 | €27,950 | €34,452 | +€6,502 | +23.3% |
| Trade receivables | 40 | €26,250 | €31,452 | +€5,202 | +19.8% |
| Other amounts receivable | 41 | €1,700 | €3,000 | +€1,300 | +76.5% |
| Cash at bank and in hand | 54/58 | €17,519 | €60,457 | +€42,938 | +245.1% |
| Deferred charges and accrued income | 490/1 | €6,332 | €4,455 | -€1,877 | -29.6% |
| Total equity and liabilities | 10/49 | €309,298 | €335,940 | +€26,642 | +8.6% |
| Equity | 10/15 | €99,016 | €145,666 | +€46,650 | +47.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,016 | €144,666 | +€46,650 | +47.6% |
| Amounts payable | 17/49 | €210,282 | €190,274 | -€20,008 | -9.5% |
| Amounts payable after more than one year | 17 | €176,890 | €152,094 | -€24,796 | -14.0% |
| Financial debts | 170/4 | €176,890 | €152,094 | -€24,796 | -14.0% |
| Amounts payable within one year | 42/48 | €32,492 | €36,880 | +€4,388 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €24,041 | €24,796 | +€755 | +3.1% |
| Trade debts | 44 | €1,093 | €2,944 | +€1,851 | +169.3% |
| Suppliers | 440/4 | €1,093 | €2,944 | +€1,851 | +169.3% |
| Taxes, remuneration and social security | 45 | €6,992 | €8,997 | +€2,005 | +28.7% |
| Taxes | 450/3 | €6,992 | €8,997 | +€2,005 | +28.7% |
| Other amounts payable | 47/48 | €365 | €143 | -€223 | -61.0% |
| Accrued charges and deferred income | 492/3 | €900 | €1,300 | +€400 | +44.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,221 | €29,151 | +€22,930 | +368.6% |
| Other operating charges | 640/8 | €1,258 | €1,664 | +€406 | +32.3% |
| Non-recurring operating charges | 66A | €12,332 | - | -€12,332 | |
| Gross operating margin | 9900 | €79,603 | €99,083 | +€19,481 | +24.5% |
| Operating profit (loss) | 9901 | €59,792 | €68,268 | +€8,476 | +14.2% |
| Financial income | 75/76B | €0 | €12 | +€12 | +3539.4% |
| Recurring financial income | 75 | €0 | €12 | +€12 | +3539.4% |
| Financial charges | 65/66B | €1,854 | €6,676 | +€4,822 | +260.1% |
| Recurring financial charges | 65 | €1,854 | €6,676 | +€4,822 | +260.1% |
| Profit (loss) for the period before taxes | 9903 | €57,939 | €61,605 | +€3,666 | +6.3% |
| Income taxes | 67/77 | €13,474 | €14,955 | +€1,481 | +11.0% |
| Profit (loss) for the period | 9904 | €44,465 | €46,650 | +€2,185 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,465 | €46,650 | +€2,185 | +4.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.