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
- Receivables within one year +€5,537
up €5,537 (+36.4%), from €15,209 to €20,746
of which Trade receivables: +€6,245
- Cash +€4,765
up €4,765 (+375%), from €1,269 to €6,034
mainly Net result for the year (+€11,512) and Tax, wage and social debts (+€9,775)
- Deferred charges and accrued income +€1,894
up €1,894 (+165%), from €1,148 to €3,041
- Tangible fixed assets -€687
down €687 (-15.4%), from €4,448 to €3,762
- Other debts -€11,745
down €11,745 (-53.2%), from €22,067 to €10,322
- Profit (loss) carried forward +€11,512
up €11,512, from -€10,702 to €811
- Tax, wage and social debts +€9,775
up €9,775 (+287%), from €3,406 to €13,181
of which Taxes: +€9,775
- Trade debts +€1,967
up €1,967 (+63.4%), from €3,101 to €5,068
- Gross operating margin +€27,203
up €27,203, from -€3,243 to €23,961
- Taxes +€2,522
up €2,522 (+113%), from €2,229 to €4,750
- Financial charges +€1,784
up €1,784 (+51.8%), from €3,441 to €5,225
- Depreciation +€558
up €558 (+433%), from €129 to €687
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 | €22,074 | €33,583 | +€11,509 | +52.1% |
| Fixed assets | 21/28 | €4,448 | €3,762 | -€687 | -15.4% |
| Tangible fixed assets | 22/27 | €4,448 | €3,762 | -€687 | -15.4% |
| Furniture and vehicles | 24 | €4,448 | €3,762 | -€687 | -15.4% |
| Current assets | 29/58 | €17,626 | €29,822 | +€12,196 | +69.2% |
| Amounts receivable within one year | 40/41 | €15,209 | €20,746 | +€5,537 | +36.4% |
| Trade receivables | 40 | €14,502 | €20,746 | +€6,245 | +43.1% |
| Other amounts receivable | 41 | €707 | €0 | -€707 | -100% |
| Cash at bank and in hand | 54/58 | €1,269 | €6,034 | +€4,765 | +375% |
| Deferred charges and accrued income | 490/1 | €1,148 | €3,041 | +€1,894 | +165% |
| Total equity and liabilities | 10/49 | €22,074 | €33,583 | +€11,509 | +52.1% |
| Equity | 10/15 | -€6,500 | €5,013 | +€11,512 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €2,202 | €2,202 | = | 0.0% |
| Distributable reserves | 133 | €2,202 | €2,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,702 | €811 | +€11,512 | |
| Amounts payable | 17/49 | €28,574 | €28,571 | -€3 | 0.0% |
| Amounts payable within one year | 42/48 | €28,574 | €28,571 | -€3 | 0.0% |
| Trade debts | 44 | €3,101 | €5,068 | +€1,967 | +63.4% |
| Suppliers | 440/4 | €3,101 | €5,068 | +€1,967 | +63.4% |
| Taxes, remuneration and social security | 45 | €3,406 | €13,181 | +€9,775 | +287% |
| Taxes | 450/3 | €3,406 | €13,181 | +€9,775 | +287% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €22,067 | €10,322 | -€11,745 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129 | €687 | +€558 | +433% |
| Other operating charges | 640/8 | €1,660 | €1,786 | +€126 | +7.6% |
| Gross operating margin | 9900 | -€3,243 | €23,961 | +€27,203 | |
| Operating profit (loss) | 9901 | -€5,032 | €21,488 | +€26,520 | |
| Financial charges | 65/66B | €3,441 | €5,225 | +€1,784 | +51.8% |
| Recurring financial charges | 65 | €3,441 | €5,225 | +€1,784 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,473 | €16,263 | +€24,736 | |
| Income taxes | 67/77 | €2,229 | €4,750 | +€2,522 | +113% |
| Profit (loss) for the period | 9904 | -€10,702 | €11,512 | +€22,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,702 | €11,512 | +€22,214 |
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 15 October 2026 via checked.be.