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
- Tangible fixed assets -€23,605
down €23,605 (-6.3%), from €375,421 to €351,817
of which Land and buildings: -€13,516
- Debts after one year -€28,628
down €28,628 (-8.8%), from €325,165 to €296,537
- Other debts +€19,566
up €19,566 (+360.7%), from €5,424 to €24,990
- Reserves -€13,685
down €13,685 (-37.7%), from €36,304 to €22,619
- Gross operating margin +€18,641
up €18,641 (+35.2%), from €52,886 to €71,527
- Taxes +€3,429
up €3,429 (+97.9%), from €3,501 to €6,930
- Financial charges -€1,165
down €1,165 (-8.1%), from €14,358 to €13,193
- Depreciation +€969
up €969 (+4.1%), from €23,661 to €24,629
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 | €411,861 | €390,065 | -€21,796 | -5.3% |
| Fixed assets | 21/28 | €375,421 | €351,817 | -€23,605 | -6.3% |
| Tangible fixed assets | 22/27 | €375,421 | €351,817 | -€23,605 | -6.3% |
| Land and buildings | 22 | €336,336 | €322,819 | -€13,516 | -4.0% |
| Furniture and vehicles | 24 | €39,086 | €28,997 | -€10,088 | -25.8% |
| Current assets | 29/58 | €36,440 | €38,248 | +€1,809 | +5.0% |
| Amounts receivable within one year | 40/41 | €16,495 | €17,327 | +€832 | +5.0% |
| Trade receivables | 40 | €16,182 | €16,257 | +€75 | +0.5% |
| Other amounts receivable | 41 | €313 | €1,070 | +€757 | +241.8% |
| Cash at bank and in hand | 54/58 | €18,811 | €19,773 | +€963 | +5.1% |
| Deferred charges and accrued income | 490/1 | €1,134 | €1,148 | +€14 | +1.2% |
| Total equity and liabilities | 10/49 | €411,861 | €390,065 | -€21,796 | -5.3% |
| Equity | 10/15 | €41,304 | €27,619 | -€13,685 | -33.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,304 | €22,619 | -€13,685 | -37.7% |
| Distributable reserves | 133 | €36,304 | €22,619 | -€13,685 | -37.7% |
| Amounts payable | 17/49 | €370,557 | €362,446 | -€8,111 | -2.2% |
| Amounts payable after more than one year | 17 | €325,165 | €296,537 | -€28,628 | -8.8% |
| Financial debts | 170/4 | €325,165 | €296,537 | -€28,628 | -8.8% |
| Amounts payable within one year | 42/48 | €45,392 | €65,909 | +€20,517 | +45.2% |
| Current portion of amounts payable after more than one year | 42 | €27,475 | €28,628 | +€1,153 | +4.2% |
| Trade debts | 44 | €83 | €1,541 | +€1,458 | +1749.7% |
| Suppliers | 440/4 | €83 | €1,541 | +€1,458 | +1749.7% |
| Taxes, remuneration and social security | 45 | €12,409 | €10,749 | -€1,660 | -13.4% |
| Taxes | 450/3 | €12,409 | €10,749 | -€1,660 | -13.4% |
| Other amounts payable | 47/48 | €5,424 | €24,990 | +€19,566 | +360.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,661 | €24,629 | +€969 | +4.1% |
| Other operating charges | 640/8 | €3,753 | €4,155 | +€402 | +10.7% |
| Gross operating margin | 9900 | €52,886 | €71,527 | +€18,641 | +35.2% |
| Operating profit (loss) | 9901 | €25,472 | €42,743 | +€17,271 | +67.8% |
| Financial income | 75/76B | €50 | - | -€50 | |
| Recurring financial income | 75 | €50 | - | -€50 | |
| Financial charges | 65/66B | €14,358 | €13,193 | -€1,165 | -8.1% |
| Recurring financial charges | 65 | €14,358 | €13,193 | -€1,165 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €11,164 | €29,550 | +€18,386 | +164.7% |
| Income taxes | 67/77 | €3,501 | €6,930 | +€3,429 | +97.9% |
| Profit (loss) for the period | 9904 | €7,663 | €22,619 | +€14,957 | +195.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,663 | €22,619 | +€14,957 | +195.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.