DNY Consult: 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.
DNY Consult
Largest movements
- Cash +€53,534
up €53,534 (+303%), from €17,639 to €71,173
mainly Net result for the year (+€90,799) and Other debts (+€43,433)
- Receivables within one year -€18,364
down €18,364 (-51.9%), from €35,352 to €16,988
of which Trade receivables: -€17,787
- Tangible fixed assets -€6,325
down €6,325 (-37.0%), from €17,072 to €10,747
of which Other tangible fixed assets: -€3,633
- Receivables after one year +€5,000
up €5,000 (+50.0%), from €10,000 to €15,000
- Current investments +€5,000
up €5,000 (+5.9%), from €85,000 to €90,000
- Other debts +€43,433
up €43,433 (+91.4%), from €47,497 to €90,930
- Trade debts -€5,939
down €5,939 (-96.4%), from €6,161 to €222
- Gross operating margin +€24,359
up €24,359 (+23.6%), from €103,323 to €127,682
- Taxes +€11,119
up €11,119 (+53.7%), from €20,697 to €31,816
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 | €165,864 | €204,744 | +€38,880 | +23.4% |
| Fixed assets | 21/28 | €17,072 | €10,747 | -€6,325 | -37.0% |
| Tangible fixed assets | 22/27 | €17,072 | €10,747 | -€6,325 | -37.0% |
| Furniture and vehicles | 24 | €9,067 | €6,375 | -€2,692 | -29.7% |
| Other tangible fixed assets | 26 | €8,004 | €4,372 | -€3,633 | -45.4% |
| Current assets | 29/58 | €148,792 | €193,997 | +€45,205 | +30.4% |
| Amounts receivable after more than one year | 29 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Other amounts receivable | 291 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Amounts receivable within one year | 40/41 | €35,352 | €16,988 | -€18,364 | -51.9% |
| Trade receivables | 40 | €34,049 | €16,262 | -€17,787 | -52.2% |
| Other amounts receivable | 41 | €1,303 | €726 | -€577 | -44.3% |
| Current investments | 50/53 | €85,000 | €90,000 | +€5,000 | +5.9% |
| Cash at bank and in hand | 54/58 | €17,639 | €71,173 | +€53,534 | +303% |
| Deferred charges and accrued income | 490/1 | €800 | €836 | +€35 | +4.4% |
| Total equity and liabilities | 10/49 | €165,864 | €204,744 | +€38,880 | +23.4% |
| Equity | 10/15 | €100,522 | €100,522 | = | 0.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €100,022 | €100,022 | = | 0.0% |
| Distributable reserves | 133 | €100,022 | €100,022 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €65,342 | €104,222 | +€38,880 | +59.5% |
| Amounts payable within one year | 42/48 | €65,342 | €104,222 | +€38,880 | +59.5% |
| Financial debts | 43 | - | €138 | +€138 | |
| Credit institutions | 430/8 | - | €138 | +€138 | |
| Trade debts | 44 | €6,161 | €222 | -€5,939 | -96.4% |
| Suppliers | 440/4 | €6,161 | €222 | -€5,939 | -96.4% |
| Taxes, remuneration and social security | 45 | €11,683 | €12,932 | +€1,249 | +10.7% |
| Taxes | 450/3 | €11,683 | €12,932 | +€1,249 | +10.7% |
| Other amounts payable | 47/48 | €47,497 | €90,930 | +€43,433 | +91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,086 | €6,325 | +€239 | +3.9% |
| Other operating charges | 640/8 | €1,234 | €1,266 | +€32 | +2.6% |
| Gross operating margin | 9900 | €103,323 | €127,682 | +€24,359 | +23.6% |
| Operating profit (loss) | 9901 | €96,003 | €120,091 | +€24,089 | +25.1% |
| Financial income | 75/76B | €2,708 | €2,666 | -€42 | -1.5% |
| Recurring financial income | 75 | €2,708 | €2,666 | -€42 | -1.5% |
| Financial charges | 65/66B | €235 | €143 | -€92 | -39.3% |
| Recurring financial charges | 65 | €235 | €143 | -€92 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | €98,476 | €122,615 | +€24,139 | +24.5% |
| Income taxes | 67/77 | €20,697 | €31,816 | +€11,119 | +53.7% |
| Profit (loss) for the period | 9904 | €77,779 | €90,799 | +€13,020 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €77,779 | €90,799 | +€13,020 | +16.7% |
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 17 October 2026 via checked.be.