DSI 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.
DSI CONSULTING
Largest movements
- Tangible fixed assets -€153,206
down €153,206 (-11.6%), from €1.3m to €1.2m
of which Land and buildings: -€98,980
- Cash +€66,486
up €66,486 (+113%), from €58,992 to €125,478
mainly Depreciation (+€156,802) and Net result for the year (+€132,955)
- Receivables within one year +€38,106
up €38,106 (+17.1%), from €222,740 to €260,846
of which Trade receivables: +€25,308
- Reserves +€132,955
up €132,955 (+370%), from €35,950 to €168,905
of which Tax-exempt reserves: +€132,955
- Trade debts -€70,370
down €70,370 (-65.4%), from €107,628 to €37,258
- Debts after one year -€65,337
down €65,337 (-5.5%), from €1.2m to €1.1m
- Other debts -€52,187
no longer reported in 2025 (was €52,187)
- Tax, wage and social debts -€17,887
down €17,887 (-12.5%), from €142,957 to €125,070
of which Remuneration and social security: -€25,466
- Gross operating margin +€91,548
up €91,548 (+19.1%), from €480,510 to €572,058
- Depreciation -€24,479
down €24,479 (-13.5%), from €181,281 to €156,802
- Staff costs +€18,051
up €18,051 (+9.4%), from €192,370 to €210,421
- Taxes -€15,904
down €15,904 (-29.6%), from €53,718 to €37,814
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 | €1,617,652 | €1,554,788 | -€62,864 | -3.9% |
| Fixed assets | 21/28 | €1,321,670 | €1,168,464 | -€153,206 | -11.6% |
| Tangible fixed assets | 22/27 | €1,321,185 | €1,167,979 | -€153,206 | -11.6% |
| Land and buildings | 22 | €980,182 | €881,202 | -€98,980 | -10.1% |
| Plant, machinery and equipment | 23 | €324,568 | €274,818 | -€49,750 | -15.3% |
| Furniture and vehicles | 24 | €16,435 | €11,959 | -€4,476 | -27.2% |
| Financial fixed assets | 28 | €485 | €485 | = | 0.0% |
| Current assets | 29/58 | €295,982 | €386,324 | +€90,342 | +30.5% |
| Amounts receivable within one year | 40/41 | €222,740 | €260,846 | +€38,106 | +17.1% |
| Trade receivables | 40 | €222,740 | €248,048 | +€25,308 | +11.4% |
| Other amounts receivable | 41 | - | €12,798 | +€12,798 | |
| Cash at bank and in hand | 54/58 | €58,992 | €125,478 | +€66,486 | +113% |
| Deferred charges and accrued income | 490/1 | €14,250 | - | -€14,250 | |
| Total equity and liabilities | 10/49 | €1,617,652 | €1,554,788 | -€62,864 | -3.9% |
| Equity | 10/15 | €53,841 | €186,796 | +€132,955 | +247% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €35,950 | €168,905 | +€132,955 | +370% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,090 | €167,045 | +€132,955 | +390% |
| Profit (loss) carried forward | 14 | €5,491 | €5,491 | = | 0.0% |
| Amounts payable | 17/49 | €1,563,811 | €1,367,992 | -€195,819 | -12.5% |
| Amounts payable after more than one year | 17 | €1,197,142 | €1,131,805 | -€65,337 | -5.5% |
| Financial debts | 170/4 | €1,197,142 | €1,131,805 | -€65,337 | -5.5% |
| Amounts payable within one year | 42/48 | €366,669 | €236,187 | -€130,482 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €63,897 | €73,859 | +€9,962 | +15.6% |
| Trade debts | 44 | €107,628 | €37,258 | -€70,370 | -65.4% |
| Suppliers | 440/4 | €107,628 | €37,258 | -€70,370 | -65.4% |
| Taxes, remuneration and social security | 45 | €142,957 | €125,070 | -€17,887 | -12.5% |
| Taxes | 450/3 | €117,491 | €125,070 | +€7,579 | +6.5% |
| Remuneration and social security | 454/9 | €25,466 | - | -€25,466 | |
| Other amounts payable | 47/48 | €52,187 | - | -€52,187 | |
| Remuneration, social security and pensions | 62 | €192,370 | €210,421 | +€18,051 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181,281 | €156,802 | -€24,479 | -13.5% |
| Other operating charges | 640/8 | €3,968 | €2,805 | -€1,163 | -29.3% |
| Gross operating margin | 9900 | €480,510 | €572,058 | +€91,548 | +19.1% |
| Operating profit (loss) | 9901 | €102,891 | €202,030 | +€99,139 | +96.4% |
| Financial charges | 65/66B | €30,154 | €31,261 | +€1,107 | +3.7% |
| Recurring financial charges | 65 | €30,154 | €31,261 | +€1,107 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €72,737 | €170,769 | +€98,032 | +135% |
| Transfer from deferred taxes | 780 | €45,550 | - | -€45,550 | |
| Income taxes | 67/77 | €53,718 | €37,814 | -€15,904 | -29.6% |
| Profit (loss) for the period | 9904 | €64,569 | €132,955 | +€68,386 | +106% |
| Transfer from tax-exempt reserves | 789 | €19,520 | - | -€19,520 | |
| Profit (loss) for the period to be appropriated | 9905 | €84,089 | €132,955 | +€48,866 | +58.1% |
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 22 October 2026 via checked.be.