DO 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.
DO CONSULTING
Largest movements
- Receivables within one year +€26,395
up €26,395 (+12.0%), from €219,063 to €245,458
of which Trade receivables: +€64,003
- Tangible fixed assets -€16,206
down €16,206 (-17.0%), from €95,580 to €79,374
of which Furniture and vehicles: -€20,908
- Reserves +€78,308
up €78,308 (+27.7%), from €283,120 to €361,428
- Debts after one year -€53,893
down €53,893 (-30.4%), from €177,089 to €123,196
- Trade debts -€32,591
down €32,591 (-96.5%), from €33,767 to €1,176
- Tax, wage and social debts +€9,375
up €9,375 (+94.7%), from €9,900 to €19,275
of which Taxes: +€11,394
- Other debts +€5,997
new in 2025: €5,997
- Gross operating margin +€63,925
up €63,925 (+80.9%), from €79,004 to €142,929
- Financial income -€26,269
down €26,269 (-99.9%), from €26,285 to €16
- Other operating charges -€5,248
down €5,248 (-81.4%), from €6,451 to €1,203
- Taxes -€4,735
down €4,735 (-11.8%), from €40,127 to €35,392
- Depreciation +€1,812
up €1,812 (+8.8%), from €20,620 to €22,432
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 | €557,506 | €564,005 | +€6,498 | +1.2% |
| Fixed assets | 21/28 | €328,914 | €312,708 | -€16,206 | -4.9% |
| Tangible fixed assets | 22/27 | €95,580 | €79,374 | -€16,206 | -17.0% |
| Plant, machinery and equipment | 23 | €11,796 | €16,498 | +€4,702 | +39.9% |
| Furniture and vehicles | 24 | €83,784 | €62,876 | -€20,908 | -25.0% |
| Financial fixed assets | 28 | €233,334 | €233,334 | = | 0.0% |
| Current assets | 29/58 | €228,592 | €251,297 | +€22,705 | +9.9% |
| Amounts receivable within one year | 40/41 | €219,063 | €245,458 | +€26,395 | +12.0% |
| Trade receivables | 40 | €71,673 | €135,676 | +€64,003 | +89.3% |
| Other amounts receivable | 41 | €147,390 | €109,782 | -€37,608 | -25.5% |
| Cash at bank and in hand | 54/58 | €9,529 | €5,839 | -€3,690 | -38.7% |
| Total equity and liabilities | 10/49 | €557,506 | €564,005 | +€6,498 | +1.2% |
| Equity | 10/15 | €285,120 | €363,428 | +€78,308 | +27.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €283,120 | €361,428 | +€78,308 | +27.7% |
| Distributable reserves | 133 | €283,120 | €361,428 | +€78,308 | +27.7% |
| Amounts payable | 17/49 | €272,387 | €200,577 | -€71,810 | -26.4% |
| Amounts payable after more than one year | 17 | €177,089 | €123,196 | -€53,893 | -30.4% |
| Financial debts | 170/4 | €177,089 | €123,196 | -€53,893 | -30.4% |
| Amounts payable within one year | 42/48 | €95,298 | €77,381 | -€17,917 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €51,631 | €50,933 | -€698 | -1.4% |
| Trade debts | 44 | €33,767 | €1,176 | -€32,591 | -96.5% |
| Suppliers | 440/4 | €33,767 | €1,176 | -€32,591 | -96.5% |
| Taxes, remuneration and social security | 45 | €9,900 | €19,275 | +€9,375 | +94.7% |
| Taxes | 450/3 | €7,881 | €19,275 | +€11,394 | +145% |
| Remuneration and social security | 454/9 | €2,019 | - | -€2,019 | |
| Other amounts payable | 47/48 | - | €5,997 | +€5,997 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,620 | €22,432 | +€1,812 | +8.8% |
| Other operating charges | 640/8 | €6,451 | €1,203 | -€5,248 | -81.4% |
| Gross operating margin | 9900 | €79,004 | €142,929 | +€63,925 | +80.9% |
| Operating profit (loss) | 9901 | €51,934 | €119,295 | +€67,361 | +130% |
| Financial income | 75/76B | €26,285 | €16 | -€26,269 | -99.9% |
| Recurring financial income | 75 | €26,285 | €16 | -€26,269 | -99.9% |
| Financial charges | 65/66B | €6,561 | €5,610 | -€951 | -14.5% |
| Recurring financial charges | 65 | €6,561 | €5,610 | -€951 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €71,657 | €113,700 | +€42,044 | +58.7% |
| Income taxes | 67/77 | €40,127 | €35,392 | -€4,735 | -11.8% |
| Profit (loss) for the period | 9904 | €31,530 | €78,308 | +€46,778 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €31,530 | €78,308 | +€46,778 | +148% |
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 14 October 2026 via checked.be.