DS-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.
DS-consulting
Largest movements
- Tangible fixed assets -€7,353
down €7,353 (-20.5%), from €35,801 to €28,448
of which Leasing and similar rights: -€6,549
- Receivables within one year +€3,588
up €3,588 (+50.8%), from €7,063 to €10,651
of which Trade receivables: +€4,870
- Debts after one year -€6,493
down €6,493 (-48.6%), from €13,356 to €6,863
- Trade debts +€2,797
up €2,797 (+206%), from €1,355 to €4,152
- Tax, wage and social debts -€1,231
down €1,231 (-84.9%), from €1,450 to €219
of which Remuneration and social security: -€1,450
- Depreciation +€7,353
new in 2025: €7,353
- Gross operating margin -€3,293
down €3,293 (-26.7%), from €12,336 to €9,043
- Financial charges -€189
down €189 (-17.3%), from €1,088 to €899
- Other operating charges +€171
up €171 (+23.9%), from €715 to €886
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 | €73,038 | €68,223 | -€4,815 | -6.6% |
| Fixed assets | 21/28 | €35,801 | €28,448 | -€7,353 | -20.5% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €35,801 | €28,448 | -€7,353 | -20.5% |
| Land and buildings | 22 | €1,492 | €1,144 | -€348 | -23.3% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €2,280 | €1,824 | -€456 | -20.0% |
| Leasing and similar rights | 25 | €32,029 | €25,480 | -€6,549 | -20.4% |
| Current assets | 29/58 | €37,237 | €39,775 | +€2,538 | +6.8% |
| Amounts receivable within one year | 40/41 | €7,063 | €10,651 | +€3,588 | +50.8% |
| Trade receivables | 40 | €5,781 | €10,651 | +€4,870 | +84.2% |
| Other amounts receivable | 41 | €1,282 | - | -€1,282 | |
| Cash at bank and in hand | 54/58 | €28,880 | €28,518 | -€362 | -1.3% |
| Deferred charges and accrued income | 490/1 | €1,294 | €607 | -€687 | -53.1% |
| Total equity and liabilities | 10/49 | €73,038 | €68,223 | -€4,815 | -6.6% |
| Equity | 10/15 | €48,523 | €48,516 | -€7 | 0.0% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €143,602 | €143,602 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €128,602 | €128,602 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€126,066 | -€126,073 | -€7 | 0.0% |
| Amounts payable | 17/49 | €24,515 | €19,707 | -€4,808 | -19.6% |
| Amounts payable after more than one year | 17 | €13,356 | €6,863 | -€6,493 | -48.6% |
| Financial debts | 170/4 | €13,356 | €6,863 | -€6,493 | -48.6% |
| Amounts payable within one year | 42/48 | €11,160 | €12,845 | +€1,685 | +15.1% |
| Current portion of amounts payable after more than one year | 42 | €6,312 | €6,493 | +€181 | +2.9% |
| Trade debts | 44 | €1,355 | €4,152 | +€2,797 | +206% |
| Suppliers | 440/4 | €1,355 | €4,152 | +€2,797 | +206% |
| Advances received on contracts in progress | 46 | - | €38 | +€38 | |
| Taxes, remuneration and social security | 45 | €1,450 | €219 | -€1,231 | -84.9% |
| Taxes | 450/3 | - | €219 | +€219 | |
| Remuneration and social security | 454/9 | €1,450 | - | -€1,450 | |
| Other amounts payable | 47/48 | €2,043 | €1,942 | -€100 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,353 | +€7,353 | |
| Other operating charges | 640/8 | €715 | €886 | +€171 | +23.9% |
| Gross operating margin | 9900 | €12,336 | €9,043 | -€3,293 | -26.7% |
| Operating profit (loss) | 9901 | €11,621 | €804 | -€10,816 | -93.1% |
| Financial income | 75/76B | €128 | €125 | -€2 | -1.8% |
| Recurring financial income | 75 | €128 | €125 | -€2 | -1.8% |
| Financial charges | 65/66B | €1,088 | €899 | -€189 | -17.3% |
| Recurring financial charges | 65 | €1,088 | €899 | -€189 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €10,661 | €31 | -€10,630 | -99.7% |
| Income taxes | 67/77 | - | €38 | +€38 | |
| Profit (loss) for the period | 9904 | €10,661 | -€7 | -€10,668 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,661 | -€7 | -€10,668 |
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 19 October 2026 via checked.be.