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 +€30,343
up €30,343 (+19.7%), from €154,239 to €184,583
mainly Net result for the year (+€53,513) and Other debts (+€35,000)
- Tangible fixed assets -€7,993
down €7,993 (-62.8%), from €12,728 to €4,735
of which Leasing and similar rights: -€8,130
- Other debts +€35,000
up €35,000 (+19.4%), from €180,329 to €215,328
- Current portion of long-term debt -€10,523
no longer reported in 2025 (was €10,523)
- Depreciation -€2,862
down €2,862 (-21.7%), from €13,172 to €10,310
- Gross operating margin -€1,800
down €1,800 (-2.2%), from €82,806 to €81,005
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 | €202,901 | €226,370 | +€23,470 | +11.6% |
| Fixed assets | 21/28 | €12,728 | €4,735 | -€7,993 | -62.8% |
| Tangible fixed assets | 22/27 | €12,728 | €4,735 | -€7,993 | -62.8% |
| Plant, machinery and equipment | 23 | €340 | €1,155 | +€815 | +239.7% |
| Furniture and vehicles | 24 | €4,259 | €3,579 | -€679 | -15.9% |
| Leasing and similar rights | 25 | €8,130 | €0 | -€8,130 | -100.0% |
| Current assets | 29/58 | €190,173 | €221,636 | +€31,463 | +16.5% |
| Amounts receivable within one year | 40/41 | €31,670 | €32,462 | +€792 | +2.5% |
| Trade receivables | 40 | €29,725 | €31,939 | +€2,214 | +7.4% |
| Other amounts receivable | 41 | €1,945 | €523 | -€1,422 | -73.1% |
| Cash at bank and in hand | 54/58 | €154,239 | €184,583 | +€30,343 | +19.7% |
| Deferred charges and accrued income | 490/1 | €4,263 | €4,591 | +€328 | +7.7% |
| Total equity and liabilities | 10/49 | €202,901 | €226,370 | +€23,470 | +11.6% |
| Equity | 10/15 | €2,837 | €1,350 | -€1,487 | -52.4% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,637 | €150 | -€1,487 | -90.9% |
| Amounts payable | 17/49 | €200,064 | €225,021 | +€24,957 | +12.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €199,998 | €224,630 | +€24,631 | +12.3% |
| Current portion of amounts payable after more than one year | 42 | €10,523 | - | -€10,523 | |
| Trade debts | 44 | €1,381 | €650 | -€731 | -52.9% |
| Suppliers | 440/4 | €1,381 | €650 | -€731 | -52.9% |
| Taxes, remuneration and social security | 45 | €7,765 | €8,651 | +€886 | +11.4% |
| Taxes | 450/3 | €7,765 | €8,651 | +€886 | +11.4% |
| Other amounts payable | 47/48 | €180,329 | €215,328 | +€35,000 | +19.4% |
| Accrued charges and deferred income | 492/3 | €66 | €391 | +€325 | +495.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,172 | €10,310 | -€2,862 | -21.7% |
| Other operating charges | 640/8 | €1,572 | €1,799 | +€228 | +14.5% |
| Gross operating margin | 9900 | €82,806 | €81,005 | -€1,800 | -2.2% |
| Operating profit (loss) | 9901 | €68,062 | €68,896 | +€834 | +1.2% |
| Financial income | 75/76B | €235 | - | -€235 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €234 | - | -€234 | |
| Financial charges | 65/66B | €417 | €306 | -€111 | -26.6% |
| Recurring financial charges | 65 | €417 | €306 | -€111 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €67,879 | €68,590 | +€711 | +1.0% |
| Income taxes | 67/77 | €14,355 | €15,077 | +€722 | +5.0% |
| Profit (loss) for the period | 9904 | €53,524 | €53,513 | -€11 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,524 | €53,513 | -€11 | 0.0% |
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 3 October 2026 via checked.be.