DNV CONSULTING: 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.
DNV CONSULTING
Largest movements
- Receivables within one year +€5,001
new in 2025: €5,001
- Deferred charges and accrued income -€2,838
no longer reported in 2025 (was €2,838)
- Intangible fixed assets +€363
new in 2025: €363
- Financial fixed assets -€363
no longer reported in 2025 (was €363)
- Profit (loss) carried forward +€8,654
up €8,654 (+52.1%), from -€16,625 to -€7,971
- Other debts -€4,278
no longer reported in 2025 (was €4,278)
- Short-term financial debts -€1,503
down €1,503 (-15.3%), from €9,838 to €8,335
- Trade debts -€710
no longer reported in 2025 (was €710)
- Gross operating margin +€20,177
up €20,177 (+61.2%), from -€32,946 to -€12,769
- Purchases and services +€12,769
new in 2025: €12,769
- Taxes +€5,235
no longer reported in 2025 (was -€5,235)
- Financial charges +€1,405
up €1,405 (+216.5%), from €649 to €2,054
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,201 | €5,364 | +€2,163 | +67.6% |
| Fixed assets | 21/28 | €363 | €363 | = | 0.0% |
| Intangible fixed assets | 21 | - | €363 | +€363 | |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €2,838 | €5,001 | +€2,163 | +76.2% |
| Amounts receivable within one year | 40/41 | - | €5,001 | +€5,001 | |
| Other amounts receivable | 41 | - | €5,001 | +€5,001 | |
| Deferred charges and accrued income | 490/1 | €2,838 | - | -€2,838 | |
| Total equity and liabilities | 10/49 | €3,201 | €5,364 | +€2,163 | +67.6% |
| Equity | 10/15 | -€11,625 | -€2,971 | +€8,654 | +74.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | - | -€5,000 | |
| Issued capital | 100 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | -€16,625 | -€7,971 | +€8,654 | +52.1% |
| Amounts payable | 17/49 | €14,826 | €8,335 | -€6,491 | -43.8% |
| Amounts payable within one year | 42/48 | €14,826 | €8,335 | -€6,491 | -43.8% |
| Financial debts | 43 | €9,838 | €8,335 | -€1,503 | -15.3% |
| Credit institutions | 430/8 | €9,838 | €8,335 | -€1,503 | -15.3% |
| Trade debts | 44 | €710 | - | -€710 | |
| Suppliers | 440/4 | €710 | - | -€710 | |
| Other amounts payable | 47/48 | €4,278 | - | -€4,278 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €12,769 | +€12,769 | |
| Gross operating margin | 9900 | -€32,946 | -€12,769 | +€20,177 | +61.2% |
| Operating profit (loss) | 9901 | -€32,946 | -€12,769 | +€20,177 | +61.2% |
| Financial charges | 65/66B | €649 | €2,054 | +€1,405 | +216.5% |
| Recurring financial charges | 65 | €649 | €2,054 | +€1,405 | +216.5% |
| Profit (loss) for the period before taxes | 9903 | -€33,595 | -€14,823 | +€18,772 | +55.9% |
| Income taxes | 67/77 | -€5,235 | - | +€5,235 | |
| Profit (loss) for the period | 9904 | -€28,360 | -€14,823 | +€13,537 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,360 | -€14,823 | +€13,537 | +47.7% |
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 4 October 2026 via checked.be.