DND 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.
DND CONSULT
Largest movements
- Receivables within one year +€3,250
up €3,250 (+108.3%), from €3,000 to €6,250
- Cash +€1,155
up €1,155 (+5.2%), from €22,077 to €23,231
mainly Other debts (+€2,302) and Depreciation (+€2,181)
- Tangible fixed assets -€581
down €581 (-12.9%), from €4,491 to €3,909
- Formation expenses -€428
no longer reported in 2025 (was €428)
- Other debts +€2,302
up €2,302 (+41.2%), from €5,582 to €7,884
- Profit (loss) carried forward -€1,582
down €1,582 (-8.2%), from €19,205 to €17,623
- Advances received +€1,300
new in 2025: €1,300
- Accrued charges and deferred income +€1,000
new in 2025: €1,000
- Gross operating margin -€26,992
down €26,992 (-96.6%), from €27,938 to €945
- Taxes -€6,682
down €6,682 (-96.2%), from €6,945 to €263
- Depreciation +€528
up €528 (+32.0%), from €1,653 to €2,181
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 | €29,995 | €33,391 | +€3,396 | +11.3% |
| Formation expenses | 20 | €428 | - | -€428 | |
| Fixed assets | 21/28 | €4,491 | €3,909 | -€581 | -12.9% |
| Tangible fixed assets | 22/27 | €4,491 | €3,909 | -€581 | -12.9% |
| Furniture and vehicles | 24 | €4,491 | €3,909 | -€581 | -12.9% |
| Current assets | 29/58 | €25,077 | €29,481 | +€4,405 | +17.6% |
| Amounts receivable within one year | 40/41 | €3,000 | €6,250 | +€3,250 | +108.3% |
| Trade receivables | 40 | €3,000 | €6,250 | +€3,250 | +108.3% |
| Cash at bank and in hand | 54/58 | €22,077 | €23,231 | +€1,155 | +5.2% |
| Total equity and liabilities | 10/49 | €29,995 | €33,391 | +€3,396 | +11.3% |
| Equity | 10/15 | €19,305 | €17,723 | -€1,582 | -8.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,205 | €17,623 | -€1,582 | -8.2% |
| Amounts payable | 17/49 | €10,690 | €15,668 | +€4,978 | +46.6% |
| Amounts payable within one year | 42/48 | €10,690 | €14,668 | +€3,978 | +37.2% |
| Trade debts | 44 | €924 | €1,197 | +€273 | +29.6% |
| Suppliers | 440/4 | €924 | €1,197 | +€273 | +29.6% |
| Advances received on contracts in progress | 46 | - | €1,300 | +€1,300 | |
| Taxes, remuneration and social security | 45 | €4,185 | €4,287 | +€102 | +2.4% |
| Taxes | 450/3 | €4,185 | €4,287 | +€102 | +2.4% |
| Other amounts payable | 47/48 | €5,582 | €7,884 | +€2,302 | +41.2% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,653 | €2,181 | +€528 | +32.0% |
| Gross operating margin | 9900 | €27,938 | €945 | -€26,992 | -96.6% |
| Operating profit (loss) | 9901 | €26,285 | -€1,236 | -€27,521 | |
| Financial charges | 65/66B | €135 | €84 | -€51 | -37.8% |
| Recurring financial charges | 65 | €135 | €84 | -€51 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €26,150 | -€1,320 | -€27,470 | |
| Income taxes | 67/77 | €6,945 | €263 | -€6,682 | -96.2% |
| Profit (loss) for the period | 9904 | €19,205 | -€1,582 | -€20,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,205 | -€1,582 | -€20,787 |
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 29 September 2026 via checked.be.