DSA 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.
DSA CONSULTING
Largest movements
- Cash +€23,309
up €23,309 (+34.4%), from €67,667 to €90,976
mainly Net result for the year (+€115,605) and Depreciation (+€24,894)
- Tangible fixed assets -€18,223
down €18,223 (-17.2%), from €106,187 to €87,964
of which Furniture and vehicles: -€13,183
- Receivables within one year -€17,737
down €17,737 (-45.6%), from €38,873 to €21,136
of which Other amounts receivable: -€18,124
- Debts after one year -€10,784
down €10,784 (-26.0%), from €41,446 to €30,662
- Other debts -€5,682
down €5,682 (-4.6%), from €123,203 to €117,521
- Tax, wage and social debts +€3,101
up €3,101 (+11.0%), from €28,202 to €31,302
- Gross operating margin +€17,315
up €17,315 (+10.7%), from €162,329 to €179,644
- Depreciation +€7,997
up €7,997 (+47.3%), from €16,897 to €24,894
- Taxes +€4,159
up €4,159 (+13.5%), from €30,806 to €34,965
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 | €224,506 | €213,201 | -€11,305 | -5.0% |
| Fixed assets | 21/28 | €106,187 | €87,964 | -€18,223 | -17.2% |
| Tangible fixed assets | 22/27 | €106,187 | €87,964 | -€18,223 | -17.2% |
| Land and buildings | 22 | €32,288 | €28,526 | -€3,762 | -11.7% |
| Plant, machinery and equipment | 23 | €10,910 | €9,632 | -€1,279 | -11.7% |
| Furniture and vehicles | 24 | €62,989 | €49,806 | -€13,183 | -20.9% |
| Current assets | 29/58 | €118,319 | €125,238 | +€6,919 | +5.8% |
| Amounts receivable within one year | 40/41 | €38,873 | €21,136 | -€17,737 | -45.6% |
| Trade receivables | 40 | €20,749 | €21,136 | +€387 | +1.9% |
| Other amounts receivable | 41 | €18,124 | €0 | -€18,124 | -100% |
| Current investments | 50/53 | €11,660 | €11,660 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €67,667 | €90,976 | +€23,309 | +34.4% |
| Deferred charges and accrued income | 490/1 | €120 | €1,466 | +€1,346 | +1,122% |
| Total equity and liabilities | 10/49 | €224,506 | €213,201 | -€11,305 | -5.0% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €205,906 | €194,601 | -€11,305 | -5.5% |
| Amounts payable after more than one year | 17 | €41,446 | €30,662 | -€10,784 | -26.0% |
| Financial debts | 170/4 | €41,446 | €30,662 | -€10,784 | -26.0% |
| Amounts payable within one year | 42/48 | €162,500 | €161,175 | -€1,325 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €10,415 | €10,784 | +€369 | +3.5% |
| Trade debts | 44 | €681 | €1,568 | +€887 | +130% |
| Suppliers | 440/4 | €681 | €1,568 | +€887 | +130% |
| Taxes, remuneration and social security | 45 | €28,202 | €31,302 | +€3,101 | +11.0% |
| Taxes | 450/3 | €28,202 | €31,302 | +€3,101 | +11.0% |
| Other amounts payable | 47/48 | €123,203 | €117,521 | -€5,682 | -4.6% |
| Accrued charges and deferred income | 492/3 | €1,960 | €2,764 | +€804 | +41.0% |
| Non-recurring operating income | 76A | €25,339 | €591 | -€24,748 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,897 | €24,894 | +€7,997 | +47.3% |
| Other operating charges | 640/8 | €901 | €1,695 | +€794 | +88.1% |
| Gross operating margin | 9900 | €162,329 | €179,644 | +€17,315 | +10.7% |
| Operating profit (loss) | 9901 | €144,531 | €153,056 | +€8,525 | +5.9% |
| Financial income | 75/76B | €55 | €440 | +€385 | +705% |
| Recurring financial income | 75 | €55 | €440 | +€385 | +705% |
| Financial charges | 65/66B | €1,781 | €2,927 | +€1,145 | +64.3% |
| Recurring financial charges | 65 | €1,781 | €2,927 | +€1,145 | +64.3% |
| Profit (loss) for the period before taxes | 9903 | €142,805 | €150,570 | +€7,765 | +5.4% |
| Income taxes | 67/77 | €30,806 | €34,965 | +€4,159 | +13.5% |
| Profit (loss) for the period | 9904 | €111,998 | €115,605 | +€3,606 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €111,998 | €115,605 | +€3,606 | +3.2% |
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 20 October 2026 via checked.be.