DMCONSULTANCE: 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.
DMCONSULTANCE
Largest movements
- Financial fixed assets +€500,000
up €500,000 (+500000.0%), from €100 to €500,100
- Cash -€23,996
down €23,996 (-73.8%), from €32,525 to €8,530
mainly Investment in fixed assets (net) (-€500,000) and Receivables within one year (-€21,415)
- Receivables within one year +€21,415
up €21,415 (+152.3%), from €14,058 to €35,473
of which Trade receivables: +€35,458
- Reserves +€184,464
up €184,464 (+727.1%), from €25,372 to €209,836
- Debts after one year +€176,749
new in 2025: €176,749
of which Financial debts: +€151,749
- Current portion of long-term debt +€52,642
new in 2025: €52,642
- Short-term financial debts +€50,000
new in 2025: €50,000
- Other debts +€18,604
up €18,604 (+2058.0%), from €904 to €19,508
- Financial income +€174,886
up €174,886 (+152885.4%), from €114 to €175,000
- Staff costs +€25,807
new in 2025: €25,807
- Gross operating margin +€21,790
up €21,790 (+62.3%), from €34,955 to €56,746
- Financial charges +€14,634
up €14,634 (+43131.0%), from €34 to €14,668
of which Financial charges: +€14,587
- Taxes -€2,691
down €2,691 (-30.3%), from €8,888 to €6,197
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 | €52,637 | €549,560 | +€496,923 | +944.1% |
| Fixed assets | 21/28 | €6,053 | €505,443 | +€499,390 | +8249.8% |
| Tangible fixed assets | 22/27 | €5,953 | €5,343 | -€610 | -10.2% |
| Furniture and vehicles | 24 | €5,953 | €5,343 | -€610 | -10.2% |
| Financial fixed assets | 28 | €100 | €500,100 | +€500,000 | +500000.0% |
| Current assets | 29/58 | €46,584 | €44,117 | -€2,467 | -5.3% |
| Amounts receivable within one year | 40/41 | €14,058 | €35,473 | +€21,415 | +152.3% |
| Trade receivables | 40 | €16 | €35,473 | +€35,458 | +227001.9% |
| Other amounts receivable | 41 | €14,043 | - | -€14,043 | |
| Cash at bank and in hand | 54/58 | €32,525 | €8,530 | -€23,996 | -73.8% |
| Deferred charges and accrued income | 490/1 | - | €114 | +€114 | |
| Total equity and liabilities | 10/49 | €52,637 | €549,560 | +€496,923 | +944.1% |
| Equity | 10/15 | €28,372 | €212,836 | +€184,464 | +650.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,372 | €209,836 | +€184,464 | +727.1% |
| Distributable reserves | 133 | €25,372 | €209,836 | +€184,464 | +727.1% |
| Amounts payable | 17/49 | €24,266 | €336,724 | +€312,458 | +1287.7% |
| Amounts payable after more than one year | 17 | - | €176,749 | +€176,749 | |
| Financial debts | 170/4 | - | €151,749 | +€151,749 | |
| Other amounts payable | 178/9 | - | €25,000 | +€25,000 | |
| Amounts payable within one year | 42/48 | €24,266 | €155,489 | +€131,223 | +540.8% |
| Current portion of amounts payable after more than one year | 42 | - | €52,642 | +€52,642 | |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €14,474 | €7,643 | -€6,831 | -47.2% |
| Suppliers | 440/4 | €14,474 | €7,643 | -€6,831 | -47.2% |
| Taxes, remuneration and social security | 45 | €8,888 | €25,696 | +€16,808 | +189.1% |
| Taxes | 450/3 | €8,888 | €19,450 | +€10,562 | +118.8% |
| Remuneration and social security | 454/9 | - | €6,246 | +€6,246 | |
| Other amounts payable | 47/48 | €904 | €19,508 | +€18,604 | +2058.0% |
| Accrued charges and deferred income | 492/3 | - | €4,486 | +€4,486 | |
| Remuneration, social security and pensions | 62 | - | €25,807 | +€25,807 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147 | €610 | +€463 | +315.9% |
| Other operating charges | 640/8 | €630 | - | -€630 | |
| Gross operating margin | 9900 | €34,955 | €56,746 | +€21,790 | +62.3% |
| Operating profit (loss) | 9901 | €34,179 | €30,329 | -€3,850 | -11.3% |
| Financial income | 75/76B | €114 | €175,000 | +€174,886 | +152885.4% |
| Recurring financial income | 75 | €114 | €175,000 | +€174,886 | +152885.4% |
| Financial charges | 65/66B | €34 | €14,668 | +€14,634 | +43131.0% |
| Recurring financial charges | 65 | €34 | €14,621 | +€14,587 | +42992.6% |
| Non-recurring financial charges | 66B | - | €47 | +€47 | |
| Profit (loss) for the period before taxes | 9903 | €34,259 | €190,661 | +€156,401 | +456.5% |
| Income taxes | 67/77 | €8,888 | €6,197 | -€2,691 | -30.3% |
| Profit (loss) for the period | 9904 | €25,372 | €184,464 | +€159,093 | +627.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,372 | €184,464 | +€159,093 | +627.1% |
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 10 October 2026 via checked.be.