DSA Consulting & Human 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.
DSA Consulting & Human Services
Largest movements
- Cash +€12,472
up €12,472 (+216%), from €5,769 to €18,241
mainly Net result for the year (+€25,040) and Provisions (+€613)
- Receivables within one year +€3,394
up €3,394 (+13.3%), from €25,450 to €28,845
of which Other amounts receivable: +€2,073
- Tangible fixed assets +€834
new in 2025: €834
- Reserves +€24,190
new in 2025: €24,190
- Other debts -€5,781
down €5,781 (-90.7%), from €6,376 to €595
- Tax, wage and social debts -€2,140
down €2,140 (-46.2%), from €4,629 to €2,489
- Provisions +€613
up €613 (+3.2%), from €19,273 to €19,886
- Provisions -€18,660
down €18,660 (-96.8%), from €19,273 to €613
- Financial charges +€17,712
up €17,712 (+547%), from €3,239 to €20,951
- Gross operating margin +€17,349
up €17,349 (+44.1%), from €39,370 to €56,719
- Taxes +€3,400
up €3,400 (+43.9%), from €7,748 to €11,149
- Financial income +€1,171
new in 2025: €1,171
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 | €31,278 | €48,160 | +€16,882 | +54.0% |
| Fixed assets | 21/28 | - | €834 | +€834 | |
| Tangible fixed assets | 22/27 | - | €834 | +€834 | |
| Furniture and vehicles | 24 | - | €834 | +€834 | |
| Current assets | 29/58 | €31,278 | €47,326 | +€16,048 | +51.3% |
| Amounts receivable within one year | 40/41 | €25,450 | €28,845 | +€3,394 | +13.3% |
| Trade receivables | 40 | €11,384 | €12,705 | +€1,321 | +11.6% |
| Other amounts receivable | 41 | €14,067 | €16,140 | +€2,073 | +14.7% |
| Cash at bank and in hand | 54/58 | €5,769 | €18,241 | +€12,472 | +216% |
| Deferred charges and accrued income | 490/1 | €59 | €240 | +€182 | +310% |
| Total equity and liabilities | 10/49 | €31,278 | €48,160 | +€16,882 | +54.0% |
| Equity | 10/15 | €1,000 | €25,190 | +€24,190 | +2,419% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €24,190 | +€24,190 | |
| Distributable reserves | 133 | - | €24,190 | +€24,190 | |
| Provisions and deferred taxes | 16 | €19,273 | €19,886 | +€613 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €19,273 | €19,886 | +€613 | +3.2% |
| Other liabilities and charges | 164/5 | €19,273 | €19,886 | +€613 | +3.2% |
| Amounts payable | 17/49 | €11,004 | €3,084 | -€7,921 | -72.0% |
| Amounts payable within one year | 42/48 | €11,004 | €3,084 | -€7,921 | -72.0% |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,629 | €2,489 | -€2,140 | -46.2% |
| Taxes | 450/3 | €4,629 | €2,489 | -€2,140 | -46.2% |
| Other amounts payable | 47/48 | €6,376 | €595 | -€5,781 | -90.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €137 | +€137 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €19,273 | €613 | -€18,660 | -96.8% |
| Gross operating margin | 9900 | €39,370 | €56,719 | +€17,349 | +44.1% |
| Operating profit (loss) | 9901 | €20,096 | €55,969 | +€35,873 | +179% |
| Financial income | 75/76B | - | €1,171 | +€1,171 | |
| Recurring financial income | 75 | - | €1,171 | +€1,171 | |
| Financial charges | 65/66B | €3,239 | €20,951 | +€17,712 | +547% |
| Recurring financial charges | 65 | €3,239 | €20,951 | +€17,712 | +547% |
| Profit (loss) for the period before taxes | 9903 | €16,857 | €36,189 | +€19,332 | +115% |
| Income taxes | 67/77 | €7,748 | €11,149 | +€3,400 | +43.9% |
| Profit (loss) for the period | 9904 | €9,108 | €25,040 | +€15,932 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €9,108 | €25,040 | +€15,932 | +175% |
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.