DSCONSULT: 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.
DSCONSULT
Largest movements
- Tangible fixed assets +€381,319
up €381,319 (+73.7%), from €517,735 to €899,055
of which Land and buildings: +€379,761
- Receivables within one year +€41,313
up €41,313 (+136%), from €30,376 to €71,690
of which Trade receivables: +€23,466
- Deferred charges and accrued income -€38,820
down €38,820 (-96.3%), from €40,309 to €1,489
- Cash -€16,924
down €16,924 (-10.2%), from €165,410 to €148,485
mainly Investment in fixed assets (net) (-€405,396) and Contributions, distributions and other (-€59,600)
- Debts after one year +€297,526
up €297,526 (+72.8%), from €408,836 to €706,362
- Reserves +€81,633
up €81,633 (+54.4%), from €150,194 to €231,827
of which Distributable reserves: +€81,633
- Profit (loss) carried forward -€59,599
down €59,599 (-99.9%), from €59,687 to €88
- Other debts +€22,457
up €22,457 (+31.1%), from €72,151 to €94,609
- Trade debts +€17,679
up €17,679 (+195%), from €9,046 to €26,725
- Other operating charges +€56,335
up €56,335 (+707%), from €7,973 to €64,309
- Gross operating margin +€39,363
up €39,363 (+20.8%), from €189,522 to €228,885
- Financial charges -€7,334
down €7,334 (-26.4%), from €27,732 to €20,398
- Taxes -€6,408
down €6,408 (-14.1%), from €45,561 to €39,153
- Depreciation +€3,759
up €3,759 (+18.5%), from €20,318 to €24,077
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 | €758,830 | €1,125,719 | +€366,889 | +48.3% |
| Fixed assets | 21/28 | €522,735 | €904,055 | +€381,319 | +72.9% |
| Tangible fixed assets | 22/27 | €517,735 | €899,055 | +€381,319 | +73.7% |
| Land and buildings | 22 | €515,477 | €895,239 | +€379,761 | +73.7% |
| Furniture and vehicles | 24 | €1,610 | €3,311 | +€1,700 | +106% |
| Other tangible fixed assets | 26 | €647 | €505 | -€142 | -21.9% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €236,095 | €221,664 | -€14,431 | -6.1% |
| Amounts receivable within one year | 40/41 | €30,376 | €71,690 | +€41,313 | +136% |
| Trade receivables | 40 | €30,376 | €53,842 | +€23,466 | +77.3% |
| Other amounts receivable | 41 | - | €17,847 | +€17,847 | |
| Cash at bank and in hand | 54/58 | €165,410 | €148,485 | -€16,924 | -10.2% |
| Deferred charges and accrued income | 490/1 | €40,309 | €1,489 | -€38,820 | -96.3% |
| Total equity and liabilities | 10/49 | €758,830 | €1,125,719 | +€366,889 | +48.3% |
| Equity | 10/15 | €209,982 | €232,016 | +€22,034 | +10.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €150,194 | €231,827 | +€81,633 | +54.4% |
| Non-distributable reserves | 130/1 | €10 | €10 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10 | €10 | = | 0.0% |
| Distributable reserves | 133 | €150,184 | €231,817 | +€81,633 | +54.4% |
| Profit (loss) carried forward | 14 | €59,687 | €88 | -€59,599 | -99.9% |
| Amounts payable | 17/49 | €548,848 | €893,703 | +€344,855 | +62.8% |
| Amounts payable after more than one year | 17 | €408,836 | €706,362 | +€297,526 | +72.8% |
| Financial debts | 170/4 | €408,836 | €706,362 | +€297,526 | +72.8% |
| Amounts payable within one year | 42/48 | €137,633 | €187,341 | +€49,709 | +36.1% |
| Current portion of amounts payable after more than one year | 42 | €14,438 | €14,978 | +€540 | +3.7% |
| Financial debts | 43 | €1,132 | - | -€1,132 | |
| Credit institutions | 430/8 | €1,132 | - | -€1,132 | |
| Trade debts | 44 | €9,046 | €26,725 | +€17,679 | +195% |
| Suppliers | 440/4 | €9,046 | €26,725 | +€17,679 | +195% |
| Taxes, remuneration and social security | 45 | €40,866 | €51,030 | +€10,164 | +24.9% |
| Taxes | 450/3 | €39,866 | €50,030 | +€10,164 | +25.5% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €72,151 | €94,609 | +€22,457 | +31.1% |
| Accrued charges and deferred income | 492/3 | €2,380 | - | -€2,380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,318 | €24,077 | +€3,759 | +18.5% |
| Other operating charges | 640/8 | €7,973 | €64,309 | +€56,335 | +707% |
| Gross operating margin | 9900 | €189,522 | €228,885 | +€39,363 | +20.8% |
| Operating profit (loss) | 9901 | €161,231 | €140,499 | -€20,732 | -12.9% |
| Financial income | 75/76B | €145 | €685 | +€540 | +372% |
| Recurring financial income | 75 | €145 | €685 | +€540 | +372% |
| Financial charges | 65/66B | €27,732 | €20,398 | -€7,334 | -26.4% |
| Recurring financial charges | 65 | €27,732 | €20,398 | -€7,334 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €133,644 | €120,787 | -€12,857 | -9.6% |
| Income taxes | 67/77 | €45,561 | €39,153 | -€6,408 | -14.1% |
| Profit (loss) for the period | 9904 | €88,083 | €81,634 | -€6,449 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €88,083 | €81,634 | -€6,449 | -7.3% |
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 14 October 2026 via checked.be.