DS CONSULTING SERVICES: 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 SERVICES
Largest movements
- Stocks and contracts +€111,911
up €111,911 (+487%), from €23,000 to €134,911
- Receivables within one year -€14,363
down €14,363 (-48.8%), from €29,425 to €15,063
of which Trade receivables: -€11,822
- Deferred charges and accrued income -€14,223
down €14,223 (-100%), from €14,223 to €0
- Cash -€2,592
down €2,592 (-45.9%), from €5,644 to €3,052
mainly Stocks and contracts (-€111,911) and Tax, wage and social debts (-€6,360)
- Profit (loss) carried forward +€67,218
up €67,218 (+17.6%), from -€381,683 to -€314,465
- Other debts +€21,171
up €21,171 (+7.0%), from €303,976 to €325,147
- Tax, wage and social debts -€6,360
down €6,360 (-63.4%), from €10,030 to €3,671
of which Remuneration and social security: -€8,229
- Short-term financial debts -€2,075
no longer reported in 2025 (was €2,075)
- Gross operating margin +€82,764
up €82,764, from -€3,052 to €79,712
- Staff costs -€55,800
down €55,800, from €47,790 to -€8,010
- Financial charges -€23,027
down €23,027 (-93.7%), from €24,568 to €1,541
- Other operating charges -€2,266
down €2,266 (-33.3%), from €6,807 to €4,541
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,554 | €153,025 | +€80,471 | +111% |
| Fixed assets | 21/28 | €262 | €0 | -€262 | -100% |
| Tangible fixed assets | 22/27 | €262 | €0 | -€262 | -100% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €262 | €0 | -€262 | -100% |
| Current assets | 29/58 | €72,292 | €153,025 | +€80,733 | +112% |
| Stocks and contracts in progress | 3 | €23,000 | €134,911 | +€111,911 | +487% |
| Stocks | 30/36 | €23,000 | €134,911 | +€111,911 | +487% |
| Amounts receivable within one year | 40/41 | €29,425 | €15,063 | -€14,363 | -48.8% |
| Trade receivables | 40 | €26,884 | €15,063 | -€11,822 | -44.0% |
| Other amounts receivable | 41 | €2,541 | €0 | -€2,541 | -100% |
| Cash at bank and in hand | 54/58 | €5,644 | €3,052 | -€2,592 | -45.9% |
| Deferred charges and accrued income | 490/1 | €14,223 | €0 | -€14,223 | -100% |
| Total equity and liabilities | 10/49 | €72,554 | €153,025 | +€80,471 | +111% |
| Equity | 10/15 | -€258,703 | -€191,485 | +€67,218 | +26.0% |
| Contributions | 10/11 | €111,800 | €111,800 | = | 0.0% |
| Capital | 10 | €111,800 | €111,800 | = | 0.0% |
| Issued capital | 100 | €111,800 | €111,800 | = | 0.0% |
| Reserves | 13 | €11,180 | €11,180 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,180 | €11,180 | = | 0.0% |
| Legal reserve | 130 | €11,180 | €11,180 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€381,683 | -€314,465 | +€67,218 | +17.6% |
| Amounts payable | 17/49 | €331,258 | €344,510 | +€13,253 | +4.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €331,258 | €344,510 | +€13,253 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €2,075 | - | -€2,075 | |
| Credit institutions | 430/8 | €2,075 | - | -€2,075 | |
| Trade debts | 44 | €15,177 | €15,693 | +€516 | +3.4% |
| Suppliers | 440/4 | €15,177 | €15,693 | +€516 | +3.4% |
| Taxes, remuneration and social security | 45 | €10,030 | €3,671 | -€6,360 | -63.4% |
| Taxes | 450/3 | €1,801 | €3,671 | +€1,869 | +104% |
| Remuneration and social security | 454/9 | €8,229 | €0 | -€8,229 | -100% |
| Other amounts payable | 47/48 | €303,976 | €325,147 | +€21,171 | +7.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €47,790 | -€8,010 | -€55,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €367 | €0 | -€367 | -100% |
| Other operating charges | 640/8 | €6,807 | €4,541 | -€2,266 | -33.3% |
| Non-recurring operating charges | 66A | - | €14,445 | +€14,445 | |
| Gross operating margin | 9900 | -€3,052 | €79,712 | +€82,764 | |
| Operating profit (loss) | 9901 | -€58,016 | €68,736 | +€126,752 | |
| Financial income | 75/76B | €2 | €23 | +€21 | +963% |
| Recurring financial income | 75 | €2 | €23 | +€21 | +963% |
| Financial charges | 65/66B | €24,568 | €1,541 | -€23,027 | -93.7% |
| Recurring financial charges | 65 | €24,568 | €1,541 | -€23,027 | -93.7% |
| Profit (loss) for the period before taxes | 9903 | -€82,581 | €67,218 | +€149,800 | |
| Income taxes | 67/77 | €158 | €0 | -€158 | -100% |
| Profit (loss) for the period | 9904 | -€82,739 | €67,218 | +€149,957 | |
| Profit (loss) for the period to be appropriated | 9905 | -€82,739 | €67,218 | +€149,957 |
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 22 October 2026 via checked.be.