DO Consultancy: 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.
DO Consultancy
Largest movements
- Tangible fixed assets -€18,195
down €18,195 (-31.8%), from €57,220 to €39,024
- Receivables within one year +€10,609
up €10,609 (+176.3%), from €6,017 to €16,626
of which Trade receivables: +€10,607
- Cash -€10,577
down €10,577 (-63.2%), from €16,723 to €6,147
mainly Other debts (-€38,537) and Receivables within one year (-€10,609)
- Other debts -€38,537
down €38,537 (-38.8%), from €99,291 to €60,754
- Profit (loss) carried forward +€17,462
up €17,462 (+71.6%), from -€24,375 to -€6,914
- Tax, wage and social debts +€2,148
up €2,148 (+102.4%), from €2,097 to €4,245
- Gross operating margin +€8,648
up €8,648 (+24.1%), from €35,926 to €44,573
- Taxes +€6,827
up €6,827 (+982.8%), from €695 to €7,521
- Financial charges +€530
up €530 (+274.5%), from €193 to €723
- Other operating charges -€454
down €454 (-39.1%), from €1,161 to €707
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 | €80,631 | €62,225 | -€18,406 | -22.8% |
| Fixed assets | 21/28 | €57,220 | €39,024 | -€18,195 | -31.8% |
| Tangible fixed assets | 22/27 | €57,220 | €39,024 | -€18,195 | -31.8% |
| Furniture and vehicles | 24 | €57,220 | €39,024 | -€18,195 | -31.8% |
| Current assets | 29/58 | €23,412 | €23,201 | -€211 | -0.9% |
| Amounts receivable within one year | 40/41 | €6,017 | €16,626 | +€10,609 | +176.3% |
| Trade receivables | 40 | €6,017 | €16,624 | +€10,607 | +176.3% |
| Other amounts receivable | 41 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €16,723 | €6,147 | -€10,577 | -63.2% |
| Deferred charges and accrued income | 490/1 | €672 | €429 | -€243 | -36.2% |
| Total equity and liabilities | 10/49 | €80,631 | €62,225 | -€18,406 | -22.8% |
| Equity | 10/15 | -€21,375 | -€3,914 | +€17,462 | +81.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,375 | -€6,914 | +€17,462 | +71.6% |
| Amounts payable | 17/49 | €102,006 | €66,139 | -€35,868 | -35.2% |
| Amounts payable within one year | 42/48 | €101,394 | €64,999 | -€36,395 | -35.9% |
| Trade debts | 44 | €6 | - | -€6 | |
| Suppliers | 440/4 | €6 | - | -€6 | |
| Taxes, remuneration and social security | 45 | €2,097 | €4,245 | +€2,148 | +102.4% |
| Taxes | 450/3 | €2,097 | €4,245 | +€2,148 | +102.4% |
| Other amounts payable | 47/48 | €99,291 | €60,754 | -€38,537 | -38.8% |
| Accrued charges and deferred income | 492/3 | €612 | €1,140 | +€528 | +86.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,331 | €18,195 | -€135 | -0.7% |
| Other operating charges | 640/8 | €1,161 | €707 | -€454 | -39.1% |
| Gross operating margin | 9900 | €35,926 | €44,573 | +€8,648 | +24.1% |
| Operating profit (loss) | 9901 | €16,434 | €25,671 | +€9,237 | +56.2% |
| Financial income | 75/76B | €19 | €34 | +€15 | +79.9% |
| Recurring financial income | 75 | €19 | €34 | +€15 | +79.9% |
| Financial charges | 65/66B | €193 | €723 | +€530 | +274.5% |
| Recurring financial charges | 65 | €193 | €723 | +€530 | +274.5% |
| Profit (loss) for the period before taxes | 9903 | €16,260 | €24,983 | +€8,723 | +53.6% |
| Income taxes | 67/77 | €695 | €7,521 | +€6,827 | +982.8% |
| Profit (loss) for the period | 9904 | €15,565 | €17,462 | +€1,896 | +12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,565 | €17,462 | +€1,896 | +12.2% |
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 28 September 2026 via checked.be.