DNQ-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.
DNQ-CONSULTING
Largest movements
- Current investments +€550,000
new in 2025: €550,000
- Cash -€162,389
down €162,389 (-32.3%), from €503,505 to €341,116
mainly Current investments (-€550,000) and Deferred charges and accrued income (-€3,189)
- Reserves +€368,742
up €368,742 (+88.3%), from €417,538 to €786,280
- Tax, wage and social debts +€22,731
up €22,731 (+28.0%), from €81,245 to €103,976
- Gross operating margin +€12,993
up €12,993 (+2.8%), from €463,711 to €476,704
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.
Derived cash bridge
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 | €503,612 | €895,598 | +€391,986 | +77.8% |
| Fixed assets | 21/28 | - | €971 | +€971 | |
| Tangible fixed assets | 22/27 | - | €971 | +€971 | |
| Furniture and vehicles | 24 | - | €971 | +€971 | |
| Current assets | 29/58 | €503,612 | €894,628 | +€391,016 | +77.6% |
| Amounts receivable within one year | 40/41 | €107 | €323 | +€216 | +203% |
| Other amounts receivable | 41 | €107 | €323 | +€216 | +203% |
| Current investments | 50/53 | - | €550,000 | +€550,000 | |
| Cash at bank and in hand | 54/58 | €503,505 | €341,116 | -€162,389 | -32.3% |
| Deferred charges and accrued income | 490/1 | - | €3,189 | +€3,189 | |
| Total equity and liabilities | 10/49 | €503,612 | €895,598 | +€391,986 | +77.8% |
| Equity | 10/15 | €422,338 | €791,080 | +€368,742 | +87.3% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €417,538 | €786,280 | +€368,742 | +88.3% |
| Distributable reserves | 133 | €417,538 | €786,280 | +€368,742 | +88.3% |
| Amounts payable | 17/49 | €81,274 | €104,518 | +€23,244 | +28.6% |
| Amounts payable within one year | 42/48 | €81,274 | €104,518 | +€23,244 | +28.6% |
| Trade debts | 44 | €29 | €542 | +€513 | +1,790% |
| Suppliers | 440/4 | €29 | €542 | +€513 | +1,790% |
| Taxes, remuneration and social security | 45 | €81,245 | €103,976 | +€22,731 | +28.0% |
| Taxes | 450/3 | €81,245 | €103,976 | +€22,731 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €44 | +€44 | |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | €463,711 | €476,704 | +€12,993 | +2.8% |
| Operating profit (loss) | 9901 | €463,198 | €476,132 | +€12,934 | +2.8% |
| Financial income | 75/76B | €4,721 | €9,373 | +€4,652 | +98.6% |
| Recurring financial income | 75 | €4,721 | €9,373 | +€4,652 | +98.6% |
| Financial charges | 65/66B | €148 | €174 | +€26 | +17.7% |
| Recurring financial charges | 65 | €148 | €174 | +€26 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €467,770 | €485,330 | +€17,560 | +3.8% |
| Income taxes | 67/77 | €113,873 | €116,588 | +€2,715 | +2.4% |
| Profit (loss) for the period | 9904 | €353,897 | €368,742 | +€14,845 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €353,897 | €368,742 | +€14,845 | +4.2% |
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 27 October 2026 via checked.be.