DS 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.
DS Consulting
Largest movements
- Tangible fixed assets -€33,256
down €33,256 (-54.1%), from €61,456 to €28,200
of which Furniture and vehicles: -€32,818
- Cash +€12,186
up €12,186 (+54.4%), from €22,403 to €34,589
mainly Net result for the year (+€67,064) and Other debts (+€40,000)
- Other debts +€40,000
up €40,000 (+66.7%), from €60,000 to €100,000
- Profit (loss) carried forward -€32,936
down €32,936 (-40.5%), from €81,362 to €48,426
- Debts after one year -€17,814
down €17,814 (-65.9%), from €27,043 to €9,229
- Current portion of long-term debt -€11,646
down €11,646 (-39.5%), from €29,460 to €17,814
- Tax, wage and social debts +€3,081
up €3,081 (+50.7%), from €6,077 to €9,158
- Gross operating margin +€17,320
up €17,320 (+15.7%), from €110,112 to €127,432
- Depreciation +€8,285
up €8,285 (+33.2%), from €24,971 to €33,256
- Taxes +€2,523
up €2,523 (+11.7%), from €21,644 to €24,166
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 | €213,667 | €193,479 | -€20,188 | -9.4% |
| Fixed assets | 21/28 | €190,907 | €157,651 | -€33,256 | -17.4% |
| Tangible fixed assets | 22/27 | €61,456 | €28,200 | -€33,256 | -54.1% |
| Plant, machinery and equipment | 23 | €2,187 | €1,749 | -€438 | -20.0% |
| Furniture and vehicles | 24 | €59,269 | €26,451 | -€32,818 | -55.4% |
| Financial fixed assets | 28 | €129,451 | €129,451 | = | 0.0% |
| Current assets | 29/58 | €22,760 | €35,828 | +€13,068 | +57.4% |
| Amounts receivable within one year | 40/41 | €356 | €1,239 | +€882 | +247.5% |
| Other amounts receivable | 41 | €356 | €1,239 | +€882 | +247.5% |
| Cash at bank and in hand | 54/58 | €22,403 | €34,589 | +€12,186 | +54.4% |
| Total equity and liabilities | 10/49 | €213,667 | €193,479 | -€20,188 | -9.4% |
| Equity | 10/15 | €86,362 | €53,426 | -€32,936 | -38.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,362 | €48,426 | -€32,936 | -40.5% |
| Amounts payable | 17/49 | €127,305 | €140,053 | +€12,749 | +10.0% |
| Amounts payable after more than one year | 17 | €27,043 | €9,229 | -€17,814 | -65.9% |
| Financial debts | 170/4 | €27,043 | €9,229 | -€17,814 | -65.9% |
| Amounts payable within one year | 42/48 | €100,261 | €130,824 | +€30,563 | +30.5% |
| Current portion of amounts payable after more than one year | 42 | €29,460 | €17,814 | -€11,646 | -39.5% |
| Trade debts | 44 | €4,725 | €3,852 | -€873 | -18.5% |
| Suppliers | 440/4 | €4,725 | €3,852 | -€873 | -18.5% |
| Taxes, remuneration and social security | 45 | €6,077 | €9,158 | +€3,081 | +50.7% |
| Taxes | 450/3 | €6,077 | €9,158 | +€3,081 | +50.7% |
| Other amounts payable | 47/48 | €60,000 | €100,000 | +€40,000 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,971 | €33,256 | +€8,285 | +33.2% |
| Other operating charges | 640/8 | €928 | €853 | -€75 | -8.1% |
| Gross operating margin | 9900 | €110,112 | €127,432 | +€17,320 | +15.7% |
| Operating profit (loss) | 9901 | €84,213 | €93,323 | +€9,109 | +10.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €2,828 | €2,095 | -€733 | -25.9% |
| Recurring financial charges | 65 | €2,828 | €2,095 | -€733 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €81,386 | €91,230 | +€9,844 | +12.1% |
| Income taxes | 67/77 | €21,644 | €24,166 | +€2,523 | +11.7% |
| Profit (loss) for the period | 9904 | €59,742 | €67,064 | +€7,321 | +12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,742 | €67,064 | +€7,321 | +12.3% |
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 6 October 2026 via checked.be.