DNC 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.
DNC CONSULTING
Largest movements
- Receivables within one year -€41,023
down €41,023 (-81.3%), from €50,440 to €9,417
of which Trade receivables: -€41,118
- Tangible fixed assets -€13,756
down €13,756 (-6.5%), from €210,541 to €196,785
of which Furniture and vehicles: -€7,769
- Trade debts -€37,402
down €37,402 (-91.7%), from €40,773 to €3,372
- Current portion of long-term debt -€12,606
down €12,606 (-66.2%), from €19,032 to €6,426
- Financial income -€24,600
down €24,600 (-100.0%), from €24,600 to €0
- Depreciation +€6,617
up €6,617 (+92.7%), from €7,139 to €13,756
- Gross operating margin +€1,702
up €1,702 (+9.4%), from €18,104 to €19,806
- Taxes +€1,377
up €1,377 (+123.1%), from €1,118 to €2,495
- Other operating charges -€936
down €936 (-34.4%), from €2,720 to €1,784
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 | €678,741 | €622,989 | -€55,752 | -8.2% |
| Fixed assets | 21/28 | €618,674 | €604,918 | -€13,756 | -2.2% |
| Tangible fixed assets | 22/27 | €210,541 | €196,785 | -€13,756 | -6.5% |
| Land and buildings | 22 | €172,884 | €166,897 | -€5,988 | -3.5% |
| Furniture and vehicles | 24 | €37,657 | €29,888 | -€7,769 | -20.6% |
| Financial fixed assets | 28 | €408,133 | €408,133 | = | 0.0% |
| Current assets | 29/58 | €60,066 | €18,071 | -€41,996 | -69.9% |
| Amounts receivable within one year | 40/41 | €50,440 | €9,417 | -€41,023 | -81.3% |
| Trade receivables | 40 | €50,429 | €9,311 | -€41,118 | -81.5% |
| Other amounts receivable | 41 | €11 | €106 | +€95 | +880.8% |
| Cash at bank and in hand | 54/58 | €7,159 | €7,057 | -€102 | -1.4% |
| Deferred charges and accrued income | 490/1 | €2,468 | €1,597 | -€871 | -35.3% |
| Total equity and liabilities | 10/49 | €678,741 | €622,989 | -€55,752 | -8.2% |
| Equity | 10/15 | -€26,898 | -€25,825 | +€1,073 | +4.0% |
| Contributions | 10/11 | €112,400 | €112,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,298 | -€138,225 | +€1,073 | +0.8% |
| Amounts payable | 17/49 | €705,638 | €648,814 | -€56,825 | -8.1% |
| Amounts payable after more than one year | 17 | €563,301 | €556,875 | -€6,426 | -1.1% |
| Financial debts | 170/4 | €6,426 | €0 | -€6,426 | -100.0% |
| Other amounts payable | 178/9 | €556,875 | €556,875 | = | 0.0% |
| Amounts payable within one year | 42/48 | €142,337 | €91,939 | -€50,398 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €19,032 | €6,426 | -€12,606 | -66.2% |
| Trade debts | 44 | €40,773 | €3,372 | -€37,402 | -91.7% |
| Suppliers | 440/4 | €40,773 | €3,372 | -€37,402 | -91.7% |
| Taxes, remuneration and social security | 45 | €19,437 | €19,116 | -€321 | -1.6% |
| Taxes | 450/3 | €19,437 | €19,116 | -€321 | -1.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €63,095 | €63,024 | -€70 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,139 | €13,756 | +€6,617 | +92.7% |
| Other operating charges | 640/8 | €2,720 | €1,784 | -€936 | -34.4% |
| Non-recurring operating charges | 66A | €1,370 | €0 | -€1,370 | -100.0% |
| Gross operating margin | 9900 | €18,104 | €19,806 | +€1,702 | +9.4% |
| Operating profit (loss) | 9901 | €6,875 | €4,265 | -€2,610 | -38.0% |
| Financial income | 75/76B | €24,600 | €0 | -€24,600 | -100.0% |
| Recurring financial income | 75 | €24,600 | €0 | -€24,600 | -100.0% |
| Financial charges | 65/66B | €1,037 | €698 | -€339 | -32.7% |
| Recurring financial charges | 65 | €1,037 | €698 | -€339 | -32.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €30,438 | €3,567 | -€26,871 | -88.3% |
| Income taxes | 67/77 | €1,118 | €2,495 | +€1,377 | +123.1% |
| Profit (loss) for the period | 9904 | €29,320 | €1,073 | -€28,247 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,320 | €1,073 | -€28,247 | -96.3% |
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.