DN-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.
DN-CONSULTING
Largest movements
- Cash -€18,998
down €18,998 (-34.3%), from €55,372 to €36,374
mainly Contributions, distributions and other (-€45,000) and Current portion of long-term debt (-€6,205)
- Tangible fixed assets -€8,547
down €8,547 (-18.7%), from €45,792 to €37,245
of which Plant, machinery and equipment: -€4,939
- Profit (loss) carried forward -€17,261
down €17,261 (-23.4%), from €73,619 to €56,358
- Current portion of long-term debt -€6,205
down €6,205 (-48.8%), from €12,719 to €6,514
- Trade debts -€3,607
down €3,607 (-85.7%), from €4,209 to €602
- Other debts +€3,264
up €3,264 (+2452.9%), from €133 to €3,397
- Debts after one year -€2,131
no longer reported in 2025 (was €2,131)
- Gross operating margin -€43,441
down €43,441 (-32.2%), from €134,929 to €91,488
- Staff costs +€8,735
up €8,735 (+28.0%), from €31,211 to €39,946
- Taxes -€5,970
down €5,970 (-29.5%), from €20,268 to €14,298
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 | €125,125 | €97,858 | -€27,267 | -21.8% |
| Fixed assets | 21/28 | €45,792 | €37,245 | -€8,547 | -18.7% |
| Tangible fixed assets | 22/27 | €45,792 | €37,245 | -€8,547 | -18.7% |
| Plant, machinery and equipment | 23 | €31,301 | €26,362 | -€4,939 | -15.8% |
| Furniture and vehicles | 24 | €14,491 | €10,883 | -€3,608 | -24.9% |
| Current assets | 29/58 | €79,333 | €60,613 | -€18,720 | -23.6% |
| Amounts receivable within one year | 40/41 | €22,270 | €22,480 | +€210 | +0.9% |
| Trade receivables | 40 | €19,051 | €21,538 | +€2,487 | +13.1% |
| Other amounts receivable | 41 | €3,219 | €942 | -€2,277 | -70.7% |
| Cash at bank and in hand | 54/58 | €55,372 | €36,374 | -€18,998 | -34.3% |
| Deferred charges and accrued income | 490/1 | €1,691 | €1,759 | +€68 | +4.0% |
| Total equity and liabilities | 10/49 | €125,125 | €97,858 | -€27,267 | -21.8% |
| Equity | 10/15 | €93,619 | €76,358 | -€17,261 | -18.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,619 | €56,358 | -€17,261 | -23.4% |
| Amounts payable | 17/49 | €31,506 | €21,500 | -€10,006 | -31.8% |
| Amounts payable after more than one year | 17 | €2,131 | - | -€2,131 | |
| Financial debts | 170/4 | €2,131 | - | -€2,131 | |
| Amounts payable within one year | 42/48 | €29,376 | €21,500 | -€7,875 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €12,719 | €6,514 | -€6,205 | -48.8% |
| Trade debts | 44 | €4,209 | €602 | -€3,607 | -85.7% |
| Suppliers | 440/4 | €4,209 | €602 | -€3,607 | -85.7% |
| Taxes, remuneration and social security | 45 | €12,314 | €10,986 | -€1,328 | -10.8% |
| Taxes | 450/3 | €8,787 | €6,677 | -€2,110 | -24.0% |
| Remuneration and social security | 454/9 | €3,527 | €4,309 | +€782 | +22.2% |
| Other amounts payable | 47/48 | €133 | €3,397 | +€3,264 | +2452.9% |
| Non-recurring operating income | 76A | €9,957 | - | -€9,957 | |
| Remuneration, social security and pensions | 62 | €31,211 | €39,946 | +€8,735 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,107 | €8,547 | +€440 | +5.4% |
| Other operating charges | 640/8 | €803 | €134 | -€668 | -83.2% |
| Gross operating margin | 9900 | €134,929 | €91,488 | -€43,441 | -32.2% |
| Operating profit (loss) | 9901 | €94,808 | €42,861 | -€51,947 | -54.8% |
| Financial income | 75/76B | €87 | €9 | -€79 | -90.2% |
| Recurring financial income | 75 | €87 | €9 | -€79 | -90.2% |
| Financial charges | 65/66B | €1,009 | €833 | -€176 | -17.5% |
| Recurring financial charges | 65 | €1,009 | €833 | -€176 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €93,887 | €42,037 | -€51,850 | -55.2% |
| Income taxes | 67/77 | €20,268 | €14,298 | -€5,970 | -29.5% |
| Profit (loss) for the period | 9904 | €73,619 | €27,739 | -€45,880 | -62.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,619 | €27,739 | -€45,880 | -62.3% |
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.