DOUGLAS 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.
DOUGLAS CONSULTING
Largest movements
- Tangible fixed assets +€54,387
up €54,387 (+4,710%), from €1,155 to €55,542
- Cash +€49,204
up €49,204 (+57.7%), from €85,213 to €134,416
mainly Net result for the year (+€132,166) and Other debts (+€59,581)
- Deferred charges and accrued income +€2,478
up €2,478 (+123%), from €2,014 to €4,492
- Other debts +€59,581
up €59,581 (+77.8%), from €76,574 to €136,155
- Debts after one year +€35,849
new in 2025: €35,849
- Current portion of long-term debt +€15,113
new in 2025: €15,113
- Tax, wage and social debts -€5,397
down €5,397 (-44.2%), from €12,215 to €6,818
- Gross operating margin +€91,885
up €91,885 (+90.7%), from €101,354 to €193,238
- Taxes +€19,121
up €19,121 (+83.6%), from €22,883 to €42,004
- Depreciation +€13,239
up €13,239 (+1,536%), from €862 to €14,100
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 | €112,658 | €217,332 | +€104,674 | +92.9% |
| Fixed assets | 21/28 | €1,155 | €55,542 | +€54,387 | +4,710% |
| Tangible fixed assets | 22/27 | €1,155 | €55,542 | +€54,387 | +4,710% |
| Furniture and vehicles | 24 | €1,155 | €55,542 | +€54,387 | +4,710% |
| Current assets | 29/58 | €111,504 | €161,791 | +€50,287 | +45.1% |
| Amounts receivable within one year | 40/41 | €24,277 | €22,883 | -€1,394 | -5.7% |
| Trade receivables | 40 | €17,928 | €19,886 | +€1,958 | +10.9% |
| Other amounts receivable | 41 | €6,349 | €2,996 | -€3,352 | -52.8% |
| Cash at bank and in hand | 54/58 | €85,213 | €134,416 | +€49,204 | +57.7% |
| Deferred charges and accrued income | 490/1 | €2,014 | €4,492 | +€2,478 | +123% |
| Total equity and liabilities | 10/49 | €112,658 | €217,332 | +€104,674 | +92.9% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €94,058 | €198,732 | +€104,674 | +111% |
| Amounts payable after more than one year | 17 | - | €35,849 | +€35,849 | |
| Financial debts | 170/4 | - | €35,849 | +€35,849 | |
| Amounts payable within one year | 42/48 | €93,809 | €162,620 | +€68,811 | +73.4% |
| Current portion of amounts payable after more than one year | 42 | - | €15,113 | +€15,113 | |
| Trade debts | 44 | €5,020 | €4,534 | -€486 | -9.7% |
| Suppliers | 440/4 | €5,020 | €4,534 | -€486 | -9.7% |
| Taxes, remuneration and social security | 45 | €12,215 | €6,818 | -€5,397 | -44.2% |
| Taxes | 450/3 | €12,215 | €6,818 | -€5,397 | -44.2% |
| Other amounts payable | 47/48 | €76,574 | €136,155 | +€59,581 | +77.8% |
| Accrued charges and deferred income | 492/3 | €250 | €264 | +€14 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €862 | €14,100 | +€13,239 | +1,536% |
| Other operating charges | 640/8 | €2,904 | €3,279 | +€375 | +12.9% |
| Gross operating margin | 9900 | €101,354 | €193,238 | +€91,885 | +90.7% |
| Operating profit (loss) | 9901 | €97,588 | €175,859 | +€78,271 | +80.2% |
| Financial income | 75/76B | €173 | €0 | -€173 | -100.0% |
| Recurring financial income | 75 | €173 | €0 | -€173 | -100.0% |
| Financial charges | 65/66B | €660 | €1,690 | +€1,029 | +156% |
| Recurring financial charges | 65 | €660 | €1,690 | +€1,029 | +156% |
| Profit (loss) for the period before taxes | 9903 | €97,101 | €174,170 | +€77,068 | +79.4% |
| Income taxes | 67/77 | €22,883 | €42,004 | +€19,121 | +83.6% |
| Profit (loss) for the period | 9904 | €74,218 | €132,166 | +€57,948 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,218 | €132,166 | +€57,948 | +78.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.