DSCA 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.
DSCA CONSULTING
Largest movements
- Cash +€38,043
up €38,043 (+113.5%), from €33,530 to €71,572
mainly Net result for the year (+€83,017) and Depreciation (+€12,697)
- Tangible fixed assets -€12,697
down €12,697 (-26.4%), from €48,114 to €35,417
- Reserves +€82,184
up €82,184 (+38.7%), from €212,542 to €294,726
- Debts after one year -€71,792
down €71,792 (-26.4%), from €272,207 to €200,415
- Tax, wage and social debts +€12,007
up €12,007 (+77.3%), from €15,534 to €27,541
- Financial income +€14,963
up €14,963 (+42.7%), from €35,037 to €50,000
- Gross operating margin +€7,523
up €7,523 (+13.5%), from €55,919 to €63,441
- Financial charges -€6,767
down €6,767 (-56.7%), from €11,925 to €5,157
- Taxes +€2,964
up €2,964 (+34.2%), from €8,675 to €11,639
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.
Cash bridge derived
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 | €584,126 | €611,344 | +€27,218 | +4.7% |
| Fixed assets | 21/28 | €548,364 | €535,667 | -€12,697 | -2.3% |
| Tangible fixed assets | 22/27 | €48,114 | €35,417 | -€12,697 | -26.4% |
| Furniture and vehicles | 24 | €48,114 | €35,417 | -€12,697 | -26.4% |
| Financial fixed assets | 28 | €500,250 | €500,250 | = | 0.0% |
| Current assets | 29/58 | €35,762 | €75,677 | +€39,915 | +111.6% |
| Amounts receivable within one year | 40/41 | - | €1,743 | +€1,743 | |
| Trade receivables | 40 | - | €1,743 | +€1,743 | |
| Cash at bank and in hand | 54/58 | €33,530 | €71,572 | +€38,043 | +113.5% |
| Deferred charges and accrued income | 490/1 | €2,233 | €2,362 | +€129 | +5.8% |
| Total equity and liabilities | 10/49 | €584,126 | €611,344 | +€27,218 | +4.7% |
| Equity | 10/15 | €222,542 | €304,726 | +€82,184 | +36.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €212,542 | €294,726 | +€82,184 | +38.7% |
| Distributable reserves | 133 | €212,542 | €294,726 | +€82,184 | +38.7% |
| Amounts payable | 17/49 | €361,584 | €306,618 | -€54,966 | -15.2% |
| Amounts payable after more than one year | 17 | €272,207 | €200,415 | -€71,792 | -26.4% |
| Financial debts | 170/4 | €272,207 | €200,415 | -€71,792 | -26.4% |
| Amounts payable within one year | 42/48 | €89,377 | €106,203 | +€16,826 | +18.8% |
| Current portion of amounts payable after more than one year | 42 | €72,536 | €71,792 | -€744 | -1.0% |
| Trade debts | 44 | €256 | €4,987 | +€4,730 | +1845.0% |
| Suppliers | 440/4 | €256 | €4,987 | +€4,730 | +1845.0% |
| Taxes, remuneration and social security | 45 | €15,534 | €27,541 | +€12,007 | +77.3% |
| Taxes | 450/3 | €15,534 | €27,541 | +€12,007 | +77.3% |
| Other amounts payable | 47/48 | €1,050 | €1,883 | +€833 | +79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,697 | €12,697 | = | 0.0% |
| Other operating charges | 640/8 | €732 | €931 | +€198 | +27.1% |
| Non-recurring operating charges | 66A | €105 | - | -€105 | |
| Gross operating margin | 9900 | €55,919 | €63,441 | +€7,523 | +13.5% |
| Operating profit (loss) | 9901 | €42,384 | €49,814 | +€7,429 | +17.5% |
| Financial income | 75/76B | €35,037 | €50,000 | +€14,963 | +42.7% |
| Recurring financial income | 75 | €35,037 | €50,000 | +€14,963 | +42.7% |
| Financial charges | 65/66B | €11,925 | €5,157 | -€6,767 | -56.7% |
| Recurring financial charges | 65 | €11,925 | €5,157 | -€6,767 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | €65,497 | €94,656 | +€29,160 | +44.5% |
| Income taxes | 67/77 | €8,675 | €11,639 | +€2,964 | +34.2% |
| Profit (loss) for the period | 9904 | €56,821 | €83,017 | +€26,196 | +46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,821 | €83,017 | +€26,196 | +46.1% |
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 10 October 2026 via checked.be.