DOUBLEU 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.
DOUBLEU CONSULTING
Largest movements
- Receivables within one year -€30,551
down €30,551 (-48.3%), from €63,210 to €32,659
of which Trade receivables: -€31,900
- Cash +€4,248
up €4,248 (+10.7%), from €39,775 to €44,022
mainly Net result for the year (+€63,422) and Receivables within one year (+€30,551)
- Tangible fixed assets +€3,078
up €3,078 (+120%), from €2,567 to €5,645
- Other debts -€23,103
down €23,103 (-27.5%), from €84,002 to €60,899
- Trade debts -€3,246
down €3,246 (-49.4%), from €6,567 to €3,321
- Profit (loss) carried forward +€1,922
up €1,922 (+63.2%), from €3,043 to €4,965
- Gross operating margin -€9,142
down €9,142 (-9.9%), from €92,324 to €83,182
- Taxes -€1,142
down €1,142 (-6.3%), from €18,069 to €16,927
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,257 | €86,616 | -€23,641 | -21.4% |
| Fixed assets | 21/28 | €5,767 | €8,845 | +€3,078 | +53.4% |
| Tangible fixed assets | 22/27 | €2,567 | €5,645 | +€3,078 | +120% |
| Furniture and vehicles | 24 | €2,567 | €5,645 | +€3,078 | +120% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €104,490 | €77,771 | -€26,718 | -25.6% |
| Amounts receivable within one year | 40/41 | €63,210 | €32,659 | -€30,551 | -48.3% |
| Trade receivables | 40 | €58,383 | €26,483 | -€31,900 | -54.6% |
| Other amounts receivable | 41 | €4,827 | €6,176 | +€1,349 | +27.9% |
| Cash at bank and in hand | 54/58 | €39,775 | €44,022 | +€4,248 | +10.7% |
| Deferred charges and accrued income | 490/1 | €1,505 | €1,090 | -€416 | -27.6% |
| Total equity and liabilities | 10/49 | €110,257 | €86,616 | -€23,641 | -21.4% |
| Equity | 10/15 | €7,043 | €8,965 | +€1,922 | +27.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,043 | €4,965 | +€1,922 | +63.2% |
| Amounts payable | 17/49 | €103,214 | €77,651 | -€25,563 | -24.8% |
| Amounts payable within one year | 42/48 | €101,964 | €76,401 | -€25,563 | -25.1% |
| Trade debts | 44 | €6,567 | €3,321 | -€3,246 | -49.4% |
| Suppliers | 440/4 | €6,567 | €3,321 | -€3,246 | -49.4% |
| Taxes, remuneration and social security | 45 | €11,395 | €12,181 | +€786 | +6.9% |
| Taxes | 450/3 | €11,395 | €12,181 | +€786 | +6.9% |
| Other amounts payable | 47/48 | €84,002 | €60,899 | -€23,103 | -27.5% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,091 | €1,354 | -€737 | -35.2% |
| Other operating charges | 640/8 | €1,408 | €1,001 | -€407 | -28.9% |
| Gross operating margin | 9900 | €92,324 | €83,182 | -€9,142 | -9.9% |
| Operating profit (loss) | 9901 | €88,825 | €80,827 | -€7,998 | -9.0% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €439 | €477 | +€38 | +8.7% |
| Recurring financial charges | 65 | €439 | €477 | +€38 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €88,396 | €80,349 | -€8,047 | -9.1% |
| Income taxes | 67/77 | €18,069 | €16,927 | -€1,142 | -6.3% |
| Profit (loss) for the period | 9904 | €70,327 | €63,422 | -€6,905 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €70,327 | €63,422 | -€6,905 | -9.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.