DSA QONSULTING: what changed
DSA QONSULTING
Largest movements
- Cash +€52,153
up €52,153 (+72.6%), from €71,817 to €123,970
mainly Depreciation (+€43,368) and Net result for the year (+€39,000)
- Tangible fixed assets -€31,654
down €31,654 (-7.4%), from €430,409 to €398,755
of which Land and buildings: -€33,270
- Reserves +€38,167
up €38,167 (+26.8%), from €142,350 to €180,517
- Tax, wage and social debts -€33,197
down €33,197 (-70.8%), from €46,889 to €13,692
of which Taxes: -€31,599
- Other debts +€24,900
up €24,900 (+40.9%), from €60,942 to €85,843
- Debts after one year -€13,356
down €13,356 (-5.7%), from €235,017 to €221,660
- Depreciation +€20,476
up €20,476 (+89.4%), from €22,892 to €43,368
- Gross operating margin +€15,530
up €15,530 (+16.5%), from €94,008 to €109,538
- Financial charges +€9,567
up €9,567 (+162%), from €5,898 to €15,465
- Taxes -€3,349
down €3,349 (-24.3%), from €13,789 to €10,440
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €502,915 | €523,407 | +€20,493 | +4.1% |
| Fixed assets | 21/28 | €430,409 | €398,755 | -€31,654 | -7.4% |
| Tangible fixed assets | 22/27 | €430,409 | €398,755 | -€31,654 | -7.4% |
| Land and buildings | 22 | €425,253 | €391,983 | -€33,270 | -7.8% |
| Plant, machinery and equipment | 23 | €4,876 | €5,957 | +€1,082 | +22.2% |
| Furniture and vehicles | 24 | €281 | €815 | +€535 | +191% |
| Current assets | 29/58 | €72,506 | €124,652 | +€52,146 | +71.9% |
| Amounts receivable within one year | 40/41 | €0 | €0 | -€0 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €0 | -€0 | -100% |
| Cash at bank and in hand | 54/58 | €71,817 | €123,970 | +€52,153 | +72.6% |
| Deferred charges and accrued income | 490/1 | €688 | €682 | -€7 | -1.0% |
| Total equity and liabilities | 10/49 | €502,915 | €523,407 | +€20,493 | +4.1% |
| Equity | 10/15 | €143,350 | €181,517 | +€38,167 | +26.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €142,350 | €180,517 | +€38,167 | +26.8% |
| Distributable reserves | 133 | €142,350 | €180,517 | +€38,167 | +26.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €359,564 | €341,890 | -€17,674 | -4.9% |
| Amounts payable after more than one year | 17 | €235,017 | €221,660 | -€13,356 | -5.7% |
| Financial debts | 170/4 | €235,017 | €221,660 | -€13,356 | -5.7% |
| Amounts payable within one year | 42/48 | €123,144 | €114,728 | -€8,416 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €12,885 | €13,356 | +€471 | +3.7% |
| Trade debts | 44 | €2,429 | €1,837 | -€591 | -24.3% |
| Suppliers | 440/4 | €2,429 | €1,837 | -€591 | -24.3% |
| Taxes, remuneration and social security | 45 | €46,889 | €13,692 | -€33,197 | -70.8% |
| Taxes | 450/3 | €45,291 | €13,692 | -€31,599 | -69.8% |
| Remuneration and social security | 454/9 | €1,598 | €0 | -€1,598 | -100% |
| Other amounts payable | 47/48 | €60,942 | €85,843 | +€24,900 | +40.9% |
| Accrued charges and deferred income | 492/3 | €1,404 | €5,502 | +€4,098 | +292% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,892 | €43,368 | +€20,476 | +89.4% |
| Other operating charges | 640/8 | €1,955 | €1,394 | -€561 | -28.7% |
| Gross operating margin | 9900 | €94,008 | €109,538 | +€15,530 | +16.5% |
| Operating profit (loss) | 9901 | €69,161 | €64,775 | -€4,385 | -6.3% |
| Financial income | 75/76B | €465 | €129 | -€336 | -72.2% |
| Recurring financial income | 75 | €465 | €129 | -€336 | -72.2% |
| Financial charges | 65/66B | €5,898 | €15,465 | +€9,567 | +162% |
| Recurring financial charges | 65 | €5,898 | €15,465 | +€9,567 | +162% |
| Profit (loss) for the period before taxes | 9903 | €63,727 | €49,440 | -€14,287 | -22.4% |
| Income taxes | 67/77 | €13,789 | €10,440 | -€3,349 | -24.3% |
| Profit (loss) for the period | 9904 | €49,938 | €39,000 | -€10,938 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €49,938 | €39,000 | -€10,938 | -21.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.