DSC-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.
DSC-CONSULTING
Largest movements
- Tangible fixed assets -€15,943
down €15,943 (-7.8%), from €204,330 to €188,387
of which Land and buildings: -€20,236
- Cash -€15,524
down €15,524 (-23.9%), from €64,906 to €49,382
mainly Contributions, distributions and other (-€49,545) and Investment in fixed assets (net) (-€15,305)
- Receivables within one year +€3,361
up €3,361 (+5.9%), from €57,325 to €60,686
of which Trade receivables: +€20,513
- Reserves -€22,144
down €22,144 (-17.5%), from €126,237 to €104,093
- Debts after one year -€13,798
down €13,798 (-8.2%), from €169,040 to €155,242
- Tax, wage and social debts +€6,478
up €6,478 (+618%), from €1,048 to €7,526
- Gross operating margin -€2,748
down €2,748 (-3.3%), from €84,296 to €81,548
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 | €327,861 | €298,455 | -€29,407 | -9.0% |
| Fixed assets | 21/28 | €204,330 | €188,387 | -€15,943 | -7.8% |
| Tangible fixed assets | 22/27 | €204,330 | €188,387 | -€15,943 | -7.8% |
| Land and buildings | 22 | €176,253 | €156,017 | -€20,236 | -11.5% |
| Plant, machinery and equipment | 23 | €25,887 | €18,329 | -€7,557 | -29.2% |
| Furniture and vehicles | 24 | €2,191 | €1,510 | -€681 | -31.1% |
| Other tangible fixed assets | 26 | - | €12,531 | +€12,531 | |
| Current assets | 29/58 | €123,531 | €110,068 | -€13,463 | -10.9% |
| Amounts receivable within one year | 40/41 | €57,325 | €60,686 | +€3,361 | +5.9% |
| Trade receivables | 40 | €18,009 | €38,521 | +€20,513 | +114% |
| Other amounts receivable | 41 | €39,316 | €22,165 | -€17,152 | -43.6% |
| Cash at bank and in hand | 54/58 | €64,906 | €49,382 | -€15,524 | -23.9% |
| Deferred charges and accrued income | 490/1 | €1,300 | €0 | -€1,300 | -100% |
| Total equity and liabilities | 10/49 | €327,861 | €298,455 | -€29,407 | -9.0% |
| Equity | 10/15 | €138,637 | €116,493 | -€22,144 | -16.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €126,237 | €104,093 | -€22,144 | -17.5% |
| Distributable reserves | 133 | €126,237 | €104,093 | -€22,144 | -17.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €189,225 | €181,962 | -€7,263 | -3.8% |
| Amounts payable after more than one year | 17 | €169,040 | €155,242 | -€13,798 | -8.2% |
| Financial debts | 170/4 | €169,040 | €155,242 | -€13,798 | -8.2% |
| Amounts payable within one year | 42/48 | €20,185 | €26,720 | +€6,535 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €16,386 | €14,706 | -€1,681 | -10.3% |
| Trade debts | 44 | €2,750 | €4,488 | +€1,738 | +63.2% |
| Suppliers | 440/4 | €2,750 | €4,488 | +€1,738 | +63.2% |
| Taxes, remuneration and social security | 45 | €1,048 | €7,526 | +€6,478 | +618% |
| Taxes | 450/3 | €1,048 | €7,526 | +€6,478 | +618% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,935 | €31,248 | -€686 | -2.1% |
| Other operating charges | 640/8 | €6,516 | €6,887 | +€371 | +5.7% |
| Non-recurring operating charges | 66A | €1,272 | €0 | -€1,272 | -100% |
| Gross operating margin | 9900 | €84,296 | €81,548 | -€2,748 | -3.3% |
| Operating profit (loss) | 9901 | €44,573 | €43,412 | -€1,160 | -2.6% |
| Financial income | 75/76B | €1,312 | €1,533 | +€220 | +16.8% |
| Recurring financial income | 75 | €1,312 | €1,533 | +€220 | +16.8% |
| Financial charges | 65/66B | €4,741 | €5,370 | +€629 | +13.3% |
| Recurring financial charges | 65 | €4,741 | €5,370 | +€629 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €41,144 | €39,575 | -€1,569 | -3.8% |
| Income taxes | 67/77 | €12,517 | €12,174 | -€343 | -2.7% |
| Profit (loss) for the period | 9904 | €28,627 | €27,401 | -€1,226 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,627 | €27,401 | -€1,226 | -4.3% |
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 16 October 2026 via checked.be.