DONAT 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.
DONAT CONSULTING
Largest movements
- Tangible fixed assets -€12,489
down €12,489 (-45.5%), from €27,427 to €14,938
- Cash -€2,548
down €2,548 (-27.5%), from €9,253 to €6,705
mainly Net result for the year (-€35,484) and Debts after one year (-€10,032)
- Intangible fixed assets -€1,043
down €1,043 (-20.9%), from €4,987 to €3,945
- Profit (loss) carried forward -€35,484
down €35,484 (-183%), from -€19,419 to -€54,903
- Other debts +€26,261
up €26,261 (+108%), from €24,248 to €50,508
- Debts after one year -€10,032
no longer reported in 2025 (was €10,032)
- Trade debts +€2,936
up €2,936 (+35.0%), from €8,387 to €11,323
- Gross operating margin -€14,864
down €14,864 (-503%), from -€2,956 to -€17,821
- Write-downs -€7,104
new in 2025: -€7,104
- Other operating charges +€4,012
up €4,012 (+1,036%), from €387 to €4,400
- Depreciation +€709
up €709 (+5.0%), from €14,140 to €14,849
- Financial charges +€549
up €549 (+37.2%), from €1,478 to €2,027
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 | €55,166 | €39,317 | -€15,849 | -28.7% |
| Fixed assets | 21/28 | €32,465 | €18,933 | -€13,532 | -41.7% |
| Intangible fixed assets | 21 | €4,987 | €3,945 | -€1,043 | -20.9% |
| Tangible fixed assets | 22/27 | €27,427 | €14,938 | -€12,489 | -45.5% |
| Furniture and vehicles | 24 | €27,427 | €14,938 | -€12,489 | -45.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €22,701 | €20,385 | -€2,317 | -10.2% |
| Amounts receivable within one year | 40/41 | €11,147 | €11,205 | +€58 | +0.5% |
| Other amounts receivable | 41 | €11,147 | €11,205 | +€58 | +0.5% |
| Cash at bank and in hand | 54/58 | €9,253 | €6,705 | -€2,548 | -27.5% |
| Deferred charges and accrued income | 490/1 | €2,301 | €2,475 | +€174 | +7.6% |
| Total equity and liabilities | 10/49 | €55,166 | €39,317 | -€15,849 | -28.7% |
| Equity | 10/15 | -€11,359 | -€46,843 | -€35,484 | -312% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,419 | -€54,903 | -€35,484 | -183% |
| Amounts payable | 17/49 | €66,525 | €86,161 | +€19,636 | +29.5% |
| Amounts payable after more than one year | 17 | €10,032 | - | -€10,032 | |
| Financial debts | 170/4 | €10,032 | - | -€10,032 | |
| Amounts payable within one year | 42/48 | €56,493 | €86,161 | +€29,667 | +52.5% |
| Current portion of amounts payable after more than one year | 42 | €13,661 | €13,827 | +€166 | +1.2% |
| Trade debts | 44 | €8,387 | €11,323 | +€2,936 | +35.0% |
| Suppliers | 440/4 | €8,387 | €11,323 | +€2,936 | +35.0% |
| Taxes, remuneration and social security | 45 | €10,198 | €10,503 | +€305 | +3.0% |
| Taxes | 450/3 | €7,198 | €6,654 | -€544 | -7.6% |
| Remuneration and social security | 454/9 | €3,000 | €3,849 | +€849 | +28.3% |
| Other amounts payable | 47/48 | €24,248 | €50,508 | +€26,261 | +108% |
| Remuneration, social security and pensions | 62 | €2,057 | €2,418 | +€361 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,140 | €14,849 | +€709 | +5.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€7,104 | -€7,104 | |
| Other operating charges | 640/8 | €387 | €4,400 | +€4,012 | +1,036% |
| Gross operating margin | 9900 | -€2,956 | -€17,821 | -€14,864 | -503% |
| Operating profit (loss) | 9901 | -€19,541 | -€32,383 | -€12,843 | -65.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,478 | €2,027 | +€549 | +37.2% |
| Recurring financial charges | 65 | €1,478 | €2,027 | +€549 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | -€21,018 | -€34,410 | -€13,392 | -63.7% |
| Income taxes | 67/77 | €759 | €1,074 | +€315 | +41.5% |
| Profit (loss) for the period | 9904 | -€21,778 | -€35,484 | -€13,707 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,778 | -€35,484 | -€13,707 | -62.9% |
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 20 October 2026 via checked.be.