Do Consult: what changed
Do Consult
Largest movements
- Cash +€49,574
up €49,574 (+20.9%), from €237,753 to €287,327
mainly Net result for the year (+€41,249) and Receivables within one year (+€15,035)
- Receivables within one year -€15,035
down €15,035 (-54.8%), from €27,460 to €12,424
of which Trade receivables: -€13,905
- Current investments +€8,942
up €8,942 (+7.2%), from €124,158 to €133,100
- Deferred charges and accrued income +€4,485
up €4,485 (+181%), from €2,473 to €6,958
- Reserves +€41,249
up €41,249 (+11.6%), from €356,993 to €398,242
- Gross operating margin -€38,641
down €38,641 (-47.4%), from €81,507 to €42,865
- Financial income +€18,364
up €18,364 (+414%), from €4,439 to €22,803
of which Non-recurring financial income: +€19,160
- Taxes -€5,723
down €5,723 (-25.7%), from €22,281 to €16,557
- Financial charges +€1,147
up €1,147 (+53.9%), from €2,126 to €3,273
of which Financial charges: +€1,147
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €396,558 | €440,900 | +€44,342 | +11.2% |
| Fixed assets | 21/28 | €4,714 | €1,090 | -€3,624 | -76.9% |
| Tangible fixed assets | 22/27 | €4,714 | €1,090 | -€3,624 | -76.9% |
| Furniture and vehicles | 24 | €1,849 | €563 | -€1,286 | -69.5% |
| Other tangible fixed assets | 26 | €2,865 | €527 | -€2,338 | -81.6% |
| Current assets | 29/58 | €391,844 | €439,810 | +€47,966 | +12.2% |
| Amounts receivable within one year | 40/41 | €27,460 | €12,424 | -€15,035 | -54.8% |
| Trade receivables | 40 | €26,307 | €12,402 | -€13,905 | -52.9% |
| Other amounts receivable | 41 | €1,153 | €23 | -€1,130 | -98.0% |
| Current investments | 50/53 | €124,158 | €133,100 | +€8,942 | +7.2% |
| Cash at bank and in hand | 54/58 | €237,753 | €287,327 | +€49,574 | +20.9% |
| Deferred charges and accrued income | 490/1 | €2,473 | €6,958 | +€4,485 | +181% |
| Total equity and liabilities | 10/49 | €396,558 | €440,900 | +€44,342 | +11.2% |
| Equity | 10/15 | €363,193 | €404,442 | +€41,249 | +11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €356,993 | €398,242 | +€41,249 | +11.6% |
| Distributable reserves | 133 | €356,993 | €398,242 | +€41,249 | +11.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,366 | €36,458 | +€3,092 | +9.3% |
| Amounts payable within one year | 42/48 | €31,498 | €34,538 | +€3,039 | +9.6% |
| Financial debts | 43 | €696 | €56 | -€640 | -91.9% |
| Credit institutions | 430/8 | €696 | €56 | -€640 | -91.9% |
| Trade debts | 44 | €1,958 | €1,813 | -€145 | -7.4% |
| Suppliers | 440/4 | €1,958 | €1,813 | -€145 | -7.4% |
| Taxes, remuneration and social security | 45 | €13,694 | €16,029 | +€2,335 | +17.1% |
| Taxes | 450/3 | €11,429 | €13,679 | +€2,250 | +19.7% |
| Remuneration and social security | 454/9 | €2,265 | €2,350 | +€85 | +3.8% |
| Other amounts payable | 47/48 | €15,150 | €16,639 | +€1,489 | +9.8% |
| Accrued charges and deferred income | 492/3 | €1,867 | €1,920 | +€53 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,874 | €3,624 | -€250 | -6.4% |
| Other operating charges | 640/8 | €1,101 | €964 | -€137 | -12.5% |
| Gross operating margin | 9900 | €81,507 | €42,865 | -€38,641 | -47.4% |
| Operating profit (loss) | 9901 | €76,532 | €38,278 | -€38,254 | -50.0% |
| Financial income | 75/76B | €4,439 | €22,803 | +€18,364 | +414% |
| Recurring financial income | 75 | €4,439 | €3,642 | -€797 | -17.9% |
| Non-recurring financial income | 76B | - | €19,160 | +€19,160 | |
| Financial charges | 65/66B | €2,126 | €3,273 | +€1,147 | +53.9% |
| Recurring financial charges | 65 | €2,126 | €3,273 | +€1,147 | +53.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €78,844 | €57,807 | -€21,037 | -26.7% |
| Income taxes | 67/77 | €22,281 | €16,557 | -€5,723 | -25.7% |
| Profit (loss) for the period | 9904 | €56,563 | €41,249 | -€15,314 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,563 | €41,249 | -€15,314 | -27.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.