DOWA CONSULT: 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.
DOWA CONSULT
Largest movements
- Cash -€15,222
down €15,222 (-24.2%), from €62,961 to €47,740
mainly Tax, wage and social debts (-€11,444) and Receivables within one year (-€3,354)
- Receivables within one year +€3,354
up €3,354 (+322%), from €1,043 to €4,397
of which Trade receivables: +€3,083
- Tangible fixed assets -€1,083
down €1,083 (-33.2%), from €3,264 to €2,180
of which Other tangible fixed assets: -€550
- Tax, wage and social debts -€11,444
down €11,444 (-80.9%), from €14,147 to €2,703
of which Taxes: -€11,294
- Other debts -€1,793
down €1,793 (-68.3%), from €2,626 to €833
- Reserves +€792
up €792 (+1.8%), from €44,967 to €45,759
- Gross operating margin -€57,285
down €57,285 (-97.9%), from €58,484 to €1,200
- Taxes -€11,294
down €11,294 (-95.3%), from €11,847 to €553
- Depreciation -€1,603
down €1,603 (-59.7%), from €2,686 to €1,083
- Financial income -€692
down €692 (-23.0%), from €3,007 to €2,315
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 | €67,268 | €54,317 | -€12,951 | -19.3% |
| Fixed assets | 21/28 | €3,264 | €2,180 | -€1,083 | -33.2% |
| Tangible fixed assets | 22/27 | €3,264 | €2,180 | -€1,083 | -33.2% |
| Plant, machinery and equipment | 23 | €1,065 | €532 | -€533 | -50.1% |
| Other tangible fixed assets | 26 | €2,199 | €1,649 | -€550 | -25.0% |
| Current assets | 29/58 | €64,004 | €52,136 | -€11,868 | -18.5% |
| Amounts receivable within one year | 40/41 | €1,043 | €4,397 | +€3,354 | +322% |
| Trade receivables | 40 | €520 | €3,603 | +€3,083 | +592% |
| Other amounts receivable | 41 | €522 | €794 | +€271 | +51.9% |
| Cash at bank and in hand | 54/58 | €62,961 | €47,740 | -€15,222 | -24.2% |
| Total equity and liabilities | 10/49 | €67,268 | €54,317 | -€12,951 | -19.3% |
| Equity | 10/15 | €48,967 | €49,759 | +€792 | +1.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €44,967 | €45,759 | +€792 | +1.8% |
| Distributable reserves | 133 | €44,967 | €45,759 | +€792 | +1.8% |
| Amounts payable | 17/49 | €18,301 | €4,558 | -€13,743 | -75.1% |
| Amounts payable within one year | 42/48 | €18,229 | €4,558 | -€13,671 | -75.0% |
| Trade debts | 44 | €1,456 | €1,022 | -€434 | -29.8% |
| Suppliers | 440/4 | €1,456 | €1,022 | -€434 | -29.8% |
| Taxes, remuneration and social security | 45 | €14,147 | €2,703 | -€11,444 | -80.9% |
| Taxes | 450/3 | €11,847 | €553 | -€11,294 | -95.3% |
| Remuneration and social security | 454/9 | €2,300 | €2,150 | -€150 | -6.5% |
| Other amounts payable | 47/48 | €2,626 | €833 | -€1,793 | -68.3% |
| Accrued charges and deferred income | 492/3 | €72 | - | -€72 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,686 | €1,083 | -€1,603 | -59.7% |
| Other operating charges | 640/8 | €604 | €194 | -€411 | -67.9% |
| Gross operating margin | 9900 | €58,484 | €1,200 | -€57,285 | -97.9% |
| Operating profit (loss) | 9901 | €55,194 | -€77 | -€55,271 | |
| Financial income | 75/76B | €3,007 | €2,315 | -€692 | -23.0% |
| Recurring financial income | 75 | €3,007 | €2,315 | -€692 | -23.0% |
| Financial charges | 65/66B | €528 | €59 | -€469 | -88.7% |
| Recurring financial charges | 65 | €528 | €59 | -€469 | -88.7% |
| Profit (loss) for the period before taxes | 9903 | €57,672 | €2,178 | -€55,494 | -96.2% |
| Income taxes | 67/77 | €11,847 | €553 | -€11,294 | -95.3% |
| Profit (loss) for the period | 9904 | €45,826 | €1,625 | -€44,200 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,826 | €1,625 | -€44,200 | -96.5% |
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 18 October 2026 via checked.be.