DO-IT 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-IT CONSULTING
Largest movements
- Deferred charges and accrued income +€38,785
up €38,785 (+9,588%), from €405 to €39,189
- Tangible fixed assets -€31,893
down €31,893 (-5.0%), from €634,244 to €602,351
of which Land and buildings: -€17,760
- Receivables within one year -€27,738
down €27,738 (-47.6%), from €58,298 to €30,560
of which Trade receivables: -€46,902
- Reserves +€32,700
up €32,700 (+8.5%), from €383,760 to €416,460
of which Distributable reserves: +€32,700
- Debts after one year -€26,846
down €26,846 (-9.8%), from €274,780 to €247,934
- Other debts -€19,000
no longer reported in 2025 (was €19,000)
- Gross operating margin +€28,122
up €28,122 (+25.4%), from €110,646 to €138,768
- Staff costs +€27,011
new in 2025: €27,011
- Financial charges +€20,546
up €20,546 (+247%), from €8,307 to €28,853
- Financial income -€16,445
down €16,445 (-91.8%), from €17,908 to €1,462
- Taxes -€10,815
down €10,815 (-39.5%), from €27,358 to €16,543
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 | €1,249,740 | €1,231,690 | -€18,050 | -1.4% |
| Fixed assets | 21/28 | €634,252 | €602,359 | -€31,893 | -5.0% |
| Tangible fixed assets | 22/27 | €634,244 | €602,351 | -€31,893 | -5.0% |
| Land and buildings | 22 | €595,300 | €577,540 | -€17,760 | -3.0% |
| Plant, machinery and equipment | 23 | €1,312 | €817 | -€495 | -37.8% |
| Furniture and vehicles | 24 | €24,902 | €13,228 | -€11,674 | -46.9% |
| Other tangible fixed assets | 26 | €12,731 | €10,766 | -€1,965 | -15.4% |
| Financial fixed assets | 28 | €8 | €8 | = | 0.0% |
| Current assets | 29/58 | €615,488 | €629,331 | +€13,843 | +2.2% |
| Amounts receivable after more than one year | 29 | €4,000 | €4,000 | = | 0.0% |
| Other amounts receivable | 291 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €58,298 | €30,560 | -€27,738 | -47.6% |
| Trade receivables | 40 | €46,902 | - | -€46,902 | |
| Other amounts receivable | 41 | €11,396 | €30,560 | +€19,164 | +168% |
| Current investments | 50/53 | €407,802 | €410,252 | +€2,450 | +0.6% |
| Cash at bank and in hand | 54/58 | €144,984 | €145,330 | +€346 | +0.2% |
| Deferred charges and accrued income | 490/1 | €405 | €39,189 | +€38,785 | +9,588% |
| Total equity and liabilities | 10/49 | €1,249,740 | €1,231,690 | -€18,050 | -1.4% |
| Equity | 10/15 | €915,881 | €948,586 | +€32,706 | +3.6% |
| Contributions | 10/11 | €14,400 | €14,400 | = | 0.0% |
| Reserves | 13 | €383,760 | €416,460 | +€32,700 | +8.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €381,900 | €414,600 | +€32,700 | +8.6% |
| Profit (loss) carried forward | 14 | €517,721 | €517,726 | +€6 | 0.0% |
| Amounts payable | 17/49 | €333,860 | €283,104 | -€50,756 | -15.2% |
| Amounts payable after more than one year | 17 | €274,780 | €247,934 | -€26,846 | -9.8% |
| Financial debts | 170/4 | €274,780 | €247,934 | -€26,846 | -9.8% |
| Amounts payable within one year | 42/48 | €59,080 | €35,170 | -€23,910 | -40.5% |
| Current portion of amounts payable after more than one year | 42 | €28,432 | €29,057 | +€624 | +2.2% |
| Trade debts | 44 | €2,902 | €2,285 | -€617 | -21.3% |
| Suppliers | 440/4 | €2,902 | €2,285 | -€617 | -21.3% |
| Advances received on contracts in progress | 46 | - | €1,588 | +€1,588 | |
| Taxes, remuneration and social security | 45 | €8,746 | €2,240 | -€6,506 | -74.4% |
| Taxes | 450/3 | €8,746 | - | -€8,746 | |
| Remuneration and social security | 454/9 | - | €2,240 | +€2,240 | |
| Other amounts payable | 47/48 | €19,000 | - | -€19,000 | |
| Remuneration, social security and pensions | 62 | - | €27,011 | +€27,011 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,044 | €32,131 | +€87 | +0.3% |
| Other operating charges | 640/8 | €3,842 | €2,987 | -€854 | -22.2% |
| Gross operating margin | 9900 | €110,646 | €138,768 | +€28,122 | +25.4% |
| Operating profit (loss) | 9901 | €74,760 | €76,639 | +€1,879 | +2.5% |
| Financial income | 75/76B | €17,908 | €1,462 | -€16,445 | -91.8% |
| Recurring financial income | 75 | €17,908 | €1,462 | -€16,445 | -91.8% |
| Financial charges | 65/66B | €8,307 | €28,853 | +€20,546 | +247% |
| Recurring financial charges | 65 | €8,307 | €28,853 | +€20,546 | +247% |
| Profit (loss) for the period before taxes | 9903 | €84,362 | €49,249 | -€35,113 | -41.6% |
| Income taxes | 67/77 | €27,358 | €16,543 | -€10,815 | -39.5% |
| Profit (loss) for the period | 9904 | €57,003 | €32,706 | -€24,298 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,003 | €32,706 | -€24,298 | -42.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.