DOST CONSULT: 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.
DOST CONSULT
Largest movements
- Receivables within one year +€25,878
up €25,878 (+734.4%), from €3,524 to €29,402
of which Trade receivables: +€23,874
- Cash -€15,730
down €15,730 (-33.7%), from €46,740 to €31,010
mainly Receivables within one year (-€25,878) and Other debts (-€8,504)
- Tangible fixed assets -€617
down €617 (-54.1%), from €1,140 to €524
- Profit (loss) carried forward +€12,735
up €12,735 (+58.2%), from €21,887 to €34,622
- Other debts -€8,504
no longer reported in 2025 (was €8,504)
- Tax, wage and social debts +€5,456
up €5,456 (+1183.9%), from €461 to €5,917
- Gross operating margin -€11,609
down €11,609 (-37.6%), from €30,879 to €19,270
- Taxes -€1,381
down €1,381 (-21.5%), from €6,435 to €5,054
- Other operating charges -€528
down €528 (-43.0%), from €1,229 to €701
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 | €52,277 | €61,633 | +€9,356 | +17.9% |
| Fixed assets | 21/28 | €1,140 | €524 | -€617 | -54.1% |
| Tangible fixed assets | 22/27 | €1,140 | €524 | -€617 | -54.1% |
| Furniture and vehicles | 24 | €1,140 | €524 | -€617 | -54.1% |
| Current assets | 29/58 | €51,137 | €61,109 | +€9,973 | +19.5% |
| Amounts receivable within one year | 40/41 | €3,524 | €29,402 | +€25,878 | +734.4% |
| Trade receivables | 40 | - | €23,874 | +€23,874 | |
| Other amounts receivable | 41 | €3,524 | €5,528 | +€2,005 | +56.9% |
| Cash at bank and in hand | 54/58 | €46,740 | €31,010 | -€15,730 | -33.7% |
| Deferred charges and accrued income | 490/1 | €873 | €698 | -€175 | -20.1% |
| Total equity and liabilities | 10/49 | €52,277 | €61,633 | +€9,356 | +17.9% |
| Equity | 10/15 | €42,347 | €55,082 | +€12,735 | +30.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,887 | €34,622 | +€12,735 | +58.2% |
| Amounts payable | 17/49 | €9,930 | €6,551 | -€3,379 | -34.0% |
| Amounts payable within one year | 42/48 | €9,930 | €6,551 | -€3,379 | -34.0% |
| Trade debts | 44 | €965 | €634 | -€331 | -34.3% |
| Suppliers | 440/4 | €965 | €634 | -€331 | -34.3% |
| Taxes, remuneration and social security | 45 | €461 | €5,917 | +€5,456 | +1183.9% |
| Taxes | 450/3 | €461 | €5,917 | +€5,456 | +1183.9% |
| Other amounts payable | 47/48 | €8,504 | - | -€8,504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €746 | €617 | -€130 | -17.4% |
| Other operating charges | 640/8 | €1,229 | €701 | -€528 | -43.0% |
| Non-recurring operating charges | 66A | €4,146 | - | -€4,146 | |
| Gross operating margin | 9900 | €30,879 | €19,270 | -€11,609 | -37.6% |
| Operating profit (loss) | 9901 | €24,758 | €17,953 | -€6,805 | -27.5% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €160 | €164 | +€4 | +2.5% |
| Recurring financial charges | 65 | €160 | €164 | +€4 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €24,601 | €17,789 | -€6,811 | -27.7% |
| Income taxes | 67/77 | €6,435 | €5,054 | -€1,381 | -21.5% |
| Profit (loss) for the period | 9904 | €18,165 | €12,735 | -€5,430 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €18,165 | €12,735 | -€5,430 | -29.9% |
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 7 October 2026 via checked.be.