DOT CONSULTING: 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.
DOT CONSULTING
Largest movements
- Receivables within one year +€9,694
up €9,694 (+44.5%), from €21,806 to €31,499
of which Other amounts receivable: +€6,333
- Tangible fixed assets -€6,834
down €6,834 (-24.6%), from €27,745 to €20,910
of which Furniture and vehicles: -€6,454
- Other debts +€31,702
up €31,702 (+662.5%), from €4,785 to €36,487
- Reserves -€13,394
down €13,394 (-9.6%), from €139,165 to €125,771
- Debts after one year -€10,266
down €10,266 (-92.3%), from €11,128 to €862
- Trade debts -€3,332
down €3,332 (-73.9%), from €4,507 to €1,176
- Accrued charges and deferred income -€3,184
down €3,184 (-98.0%), from €3,250 to €66
- Gross operating margin -€7,283
down €7,283 (-12.6%), from €58,007 to €50,724
- Depreciation +€2,846
up €2,846 (+22.2%), from €12,833 to €15,679
- Taxes -€2,712
down €2,712 (-21.5%), from €12,625 to €9,913
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 | €188,270 | €192,410 | +€4,141 | +2.2% |
| Fixed assets | 21/28 | €27,745 | €20,910 | -€6,834 | -24.6% |
| Tangible fixed assets | 22/27 | €27,745 | €20,910 | -€6,834 | -24.6% |
| Plant, machinery and equipment | 23 | €619 | €239 | -€380 | -61.3% |
| Furniture and vehicles | 24 | €27,125 | €20,671 | -€6,454 | -23.8% |
| Current assets | 29/58 | €160,525 | €171,500 | +€10,975 | +6.8% |
| Amounts receivable within one year | 40/41 | €21,806 | €31,499 | +€9,694 | +44.5% |
| Trade receivables | 40 | €10,191 | €13,552 | +€3,361 | +33.0% |
| Other amounts receivable | 41 | €11,615 | €17,947 | +€6,333 | +54.5% |
| Cash at bank and in hand | 54/58 | €133,439 | €134,422 | +€984 | +0.7% |
| Deferred charges and accrued income | 490/1 | €5,280 | €5,578 | +€298 | +5.6% |
| Total equity and liabilities | 10/49 | €188,270 | €192,410 | +€4,141 | +2.2% |
| Equity | 10/15 | €145,517 | €132,123 | -€13,394 | -9.2% |
| Contributions | 10/11 | €6,202 | €6,202 | = | 0.0% |
| Reserves | 13 | €139,165 | €125,771 | -€13,394 | -9.6% |
| Distributable reserves | 133 | €139,165 | €125,771 | -€13,394 | -9.6% |
| Profit (loss) carried forward | 14 | €150 | €150 | = | 0.0% |
| Amounts payable | 17/49 | €42,753 | €60,287 | +€17,534 | +41.0% |
| Amounts payable after more than one year | 17 | €11,128 | €862 | -€10,266 | -92.3% |
| Financial debts | 170/4 | €11,128 | €862 | -€10,266 | -92.3% |
| Amounts payable within one year | 42/48 | €28,375 | €59,359 | +€30,984 | +109.2% |
| Current portion of amounts payable after more than one year | 42 | €10,125 | €10,266 | +€141 | +1.4% |
| Trade debts | 44 | €4,507 | €1,176 | -€3,332 | -73.9% |
| Suppliers | 440/4 | €4,507 | €1,176 | -€3,332 | -73.9% |
| Taxes, remuneration and social security | 45 | €8,958 | €11,431 | +€2,473 | +27.6% |
| Taxes | 450/3 | €8,958 | €11,431 | +€2,473 | +27.6% |
| Other amounts payable | 47/48 | €4,785 | €36,487 | +€31,702 | +662.5% |
| Accrued charges and deferred income | 492/3 | €3,250 | €66 | -€3,184 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,833 | €15,679 | +€2,846 | +22.2% |
| Other operating charges | 640/8 | €1,688 | €2,036 | +€349 | +20.7% |
| Gross operating margin | 9900 | €58,007 | €50,724 | -€7,283 | -12.6% |
| Operating profit (loss) | 9901 | €43,486 | €33,008 | -€10,478 | -24.1% |
| Financial income | 75/76B | €399 | €731 | +€332 | +83.3% |
| Recurring financial income | 75 | €399 | €731 | +€332 | +83.3% |
| Financial charges | 65/66B | €871 | €835 | -€36 | -4.1% |
| Recurring financial charges | 65 | €871 | €835 | -€36 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €43,014 | €32,905 | -€10,110 | -23.5% |
| Income taxes | 67/77 | €12,625 | €9,913 | -€2,712 | -21.5% |
| Profit (loss) for the period | 9904 | €30,390 | €22,992 | -€7,398 | -24.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,390 | €22,992 | -€7,398 | -24.3% |
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 8 October 2026 via checked.be.