DOA 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.
DOA CONSULTING
Largest movements
- Cash +€27,232
up €27,232 (+453.5%), from €6,005 to €33,237
mainly Net result for the year (+€35,289) and Tax, wage and social debts (+€7,246)
- Receivables within one year +€14,111
up €14,111 (+523.9%), from €2,693 to €16,804
of which Trade receivables: +€14,844
- Tangible fixed assets -€2,124
down €2,124 (-64.5%), from €3,295 to €1,171
- Deferred charges and accrued income +€778
up €778 (+453.2%), from €172 to €949
- Profit (loss) carried forward +€35,289
up €35,289, from -€31,606 to €3,682
- Tax, wage and social debts +€7,246
up €7,246 (+296.0%), from €2,448 to €9,693
- Trade debts +€5,571
up €5,571 (+76.9%), from €7,246 to €12,817
- Current portion of long-term debt -€4,594
down €4,594 (-83.1%), from €5,526 to €932
- Other debts -€2,582
down €2,582 (-10.4%), from €24,774 to €22,192
- Gross operating margin +€62,960
up €62,960, from -€21,142 to €41,819
- Depreciation -€9,462
down €9,462 (-81.7%), from €11,586 to €2,124
- Staff costs -€3,162
no longer reported in 2025 (was €3,162)
- Taxes +€2,872
up €2,872 (+1038.6%), from €276 to €3,148
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 | €12,320 | €52,317 | +€39,997 | +324.6% |
| Fixed assets | 21/28 | €3,451 | €1,327 | -€2,124 | -61.5% |
| Tangible fixed assets | 22/27 | €3,295 | €1,171 | -€2,124 | -64.5% |
| Furniture and vehicles | 24 | €3,295 | €1,171 | -€2,124 | -64.5% |
| Financial fixed assets | 28 | €156 | €156 | = | 0.0% |
| Current assets | 29/58 | €8,869 | €50,990 | +€42,120 | +474.9% |
| Amounts receivable within one year | 40/41 | €2,693 | €16,804 | +€14,111 | +523.9% |
| Trade receivables | 40 | €1,960 | €16,804 | +€14,844 | +757.5% |
| Other amounts receivable | 41 | €734 | - | -€734 | |
| Cash at bank and in hand | 54/58 | €6,005 | €33,237 | +€27,232 | +453.5% |
| Deferred charges and accrued income | 490/1 | €172 | €949 | +€778 | +453.2% |
| Total equity and liabilities | 10/49 | €12,320 | €52,317 | +€39,997 | +324.6% |
| Equity | 10/15 | -€28,606 | €6,682 | +€35,289 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,606 | €3,682 | +€35,289 | |
| Amounts payable | 17/49 | €40,927 | €45,635 | +€4,708 | +11.5% |
| Amounts payable after more than one year | 17 | €932 | - | -€932 | |
| Financial debts | 170/4 | €932 | - | -€932 | |
| Amounts payable within one year | 42/48 | €39,994 | €45,635 | +€5,640 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €5,526 | €932 | -€4,594 | -83.1% |
| Trade debts | 44 | €7,246 | €12,817 | +€5,571 | +76.9% |
| Suppliers | 440/4 | €7,246 | €12,817 | +€5,571 | +76.9% |
| Taxes, remuneration and social security | 45 | €2,448 | €9,693 | +€7,246 | +296.0% |
| Taxes | 450/3 | €2,448 | €9,693 | +€7,246 | +296.0% |
| Other amounts payable | 47/48 | €24,774 | €22,192 | -€2,582 | -10.4% |
| Remuneration, social security and pensions | 62 | €3,162 | - | -€3,162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,586 | €2,124 | -€9,462 | -81.7% |
| Other operating charges | 640/8 | €702 | €942 | +€241 | +34.3% |
| Gross operating margin | 9900 | -€21,142 | €41,819 | +€62,960 | |
| Operating profit (loss) | 9901 | -€36,591 | €38,753 | +€75,344 | |
| Financial income | 75/76B | €12 | €1 | -€12 | -94.5% |
| Recurring financial income | 75 | €12 | €1 | -€12 | -94.5% |
| Financial charges | 65/66B | €428 | €317 | -€111 | -26.0% |
| Recurring financial charges | 65 | €428 | €317 | -€111 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | -€37,007 | €38,437 | +€75,443 | |
| Income taxes | 67/77 | €276 | €3,148 | +€2,872 | +1038.6% |
| Profit (loss) for the period | 9904 | -€37,283 | €35,289 | +€72,572 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,283 | €35,289 | +€72,572 |
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 12 October 2026 via checked.be.