DN CONSULT: 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.
DN CONSULT
Largest movements
- Cash +€500
up €500 (+44.0%), from €1,136 to €1,636
mainly Short-term financial debts (+€599) and Trade debts (+€387)
- Short-term financial debts +€599
up €599 (+6.3%), from €9,541 to €10,140
- Profit (loss) carried forward -€509
down €509 (-1.0%), from -€51,063 to -€51,572
- Trade debts +€387
new in 2025: €387
- Purchases and services -€1,360
down €1,360 (-56.1%), from €2,423 to €1,063
- Turnover -€1,090
down €1,090 (-29.8%), from €3,661 to €2,571
- Gross operating margin +€270
up €270 (+21.8%), from €1,238 to €1,508
- Taxes -€67
no longer reported in 2025 (was €67)
- Financial charges +€49
up €49 (+3.4%), from €1,440 to €1,489
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 | €10,295 | €10,797 | +€502 | +4.9% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Current assets | 29/58 | €10,295 | €10,797 | +€502 | +4.9% |
| Amounts receivable within one year | 40/41 | €9,159 | €9,161 | +€2 | 0.0% |
| Trade receivables | 40 | €5,195 | €6,429 | +€1,234 | +23.8% |
| Other amounts receivable | 41 | €3,964 | €2,732 | -€1,232 | -31.1% |
| Cash at bank and in hand | 54/58 | €1,136 | €1,636 | +€500 | +44.0% |
| Total equity and liabilities | 10/49 | €10,295 | €10,797 | +€502 | +4.9% |
| Equity | 10/15 | €754 | €245 | -€509 | -67.5% |
| Contributions | 10/11 | €47,000 | €47,000 | = | 0.0% |
| Outside capital | 11 | €47,000 | - | -€47,000 | |
| Other | 1109/19 | €47,000 | - | -€47,000 | |
| Reserves | 13 | €4,817 | €4,817 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,193 | €2,193 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,193 | €2,193 | = | 0.0% |
| Distributable reserves | 133 | €2,624 | €2,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,063 | -€51,572 | -€509 | -1.0% |
| Amounts payable | 17/49 | €9,541 | €10,552 | +€1,011 | +10.6% |
| Amounts payable within one year | 42/48 | €9,541 | €10,552 | +€1,011 | +10.6% |
| Financial debts | 43 | €9,541 | €10,140 | +€599 | +6.3% |
| Credit institutions | 430/8 | €9,541 | €10,140 | +€599 | +6.3% |
| Trade debts | 44 | - | €387 | +€387 | |
| Suppliers | 440/4 | - | €387 | +€387 | |
| Taxes, remuneration and social security | 45 | - | €25 | +€25 | |
| Taxes | 450/3 | - | €25 | +€25 | |
| Turnover | 70 | €3,661 | €2,571 | -€1,090 | -29.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,423 | €1,063 | -€1,360 | -56.1% |
| Other operating charges | 640/8 | €536 | €528 | -€8 | -1.5% |
| Gross operating margin | 9900 | €1,238 | €1,508 | +€270 | +21.8% |
| Operating profit (loss) | 9901 | €702 | €980 | +€278 | +39.6% |
| Financial charges | 65/66B | €1,440 | €1,489 | +€49 | +3.4% |
| Recurring financial charges | 65 | €1,440 | €1,489 | +€49 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | -€738 | -€509 | +€229 | +31.0% |
| Income taxes | 67/77 | €67 | - | -€67 | |
| Profit (loss) for the period | 9904 | -€805 | -€509 | +€296 | +36.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€805 | -€509 | +€296 | +36.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.