DSK Consult: 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.
DSK Consult
Largest movements
- Cash +€31,014
up €31,014 (+342%), from €9,074 to €40,088
mainly Net result for the year (+€28,392) and Depreciation (+€15,464)
- Tangible fixed assets +€11,099
up €11,099 (+16.3%), from €67,911 to €79,010
of which Furniture and vehicles: +€18,146
- Receivables within one year -€2,197
down €2,197 (-8.4%), from €26,141 to €23,945
of which Trade receivables: -€3,375
- Reserves +€16,050
up €16,050 (+28.6%), from €56,212 to €72,261
- Profit (loss) carried forward +€12,342
no longer reported in 2025 (was -€12,342)
- Debts after one year +€10,017
up €10,017 (+37.3%), from €26,836 to €36,852
- Tax, wage and social debts +€1,887
up €1,887 (+11.4%), from €16,493 to €18,380
- Gross operating margin +€12,103
up €12,103 (+25.8%), from €46,962 to €59,065
- Depreciation +€8,312
up €8,312 (+116%), from €7,152 to €15,464
- Other operating charges -€6,969
down €6,969 (-80.8%), from €8,629 to €1,660
- Taxes +€3,885
up €3,885 (+51.2%), from €7,593 to €11,478
- Financial charges +€1,123
up €1,123 (+118%), from €949 to €2,072
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 | €108,422 | €148,586 | +€40,164 | +37.0% |
| Fixed assets | 21/28 | €70,051 | €81,150 | +€11,099 | +15.8% |
| Tangible fixed assets | 22/27 | €67,911 | €79,010 | +€11,099 | +16.3% |
| Furniture and vehicles | 24 | €34,668 | €52,813 | +€18,146 | +52.3% |
| Leasing and similar rights | 25 | €33,243 | €26,197 | -€7,046 | -21.2% |
| Financial fixed assets | 28 | €2,140 | €2,140 | = | 0.0% |
| Current assets | 29/58 | €38,371 | €67,436 | +€29,065 | +75.7% |
| Amounts receivable within one year | 40/41 | €26,141 | €23,945 | -€2,197 | -8.4% |
| Trade receivables | 40 | €24,351 | €20,976 | -€3,375 | -13.9% |
| Other amounts receivable | 41 | €1,790 | €2,968 | +€1,178 | +65.8% |
| Cash at bank and in hand | 54/58 | €9,074 | €40,088 | +€31,014 | +342% |
| Deferred charges and accrued income | 490/1 | €3,156 | €3,403 | +€247 | +7.8% |
| Total equity and liabilities | 10/49 | €108,422 | €148,586 | +€40,164 | +37.0% |
| Equity | 10/15 | €50,069 | €78,461 | +€28,392 | +56.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,212 | €72,261 | +€16,050 | +28.6% |
| Distributable reserves | 133 | €56,212 | €72,261 | +€16,050 | +28.6% |
| Profit (loss) carried forward | 14 | -€12,342 | - | +€12,342 | |
| Amounts payable | 17/49 | €58,353 | €70,125 | +€11,772 | +20.2% |
| Amounts payable after more than one year | 17 | €26,836 | €36,852 | +€10,017 | +37.3% |
| Financial debts | 170/4 | €26,836 | €36,852 | +€10,017 | +37.3% |
| Amounts payable within one year | 42/48 | €31,517 | €33,273 | +€1,755 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €9,786 | €11,105 | +€1,319 | +13.5% |
| Trade debts | 44 | €2,172 | €1,991 | -€181 | -8.3% |
| Suppliers | 440/4 | €2,172 | €1,991 | -€181 | -8.3% |
| Taxes, remuneration and social security | 45 | €16,493 | €18,380 | +€1,887 | +11.4% |
| Taxes | 450/3 | €16,493 | €18,380 | +€1,887 | +11.4% |
| Other amounts payable | 47/48 | €3,066 | €1,797 | -€1,269 | -41.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,152 | €15,464 | +€8,312 | +116% |
| Other operating charges | 640/8 | €8,629 | €1,660 | -€6,969 | -80.8% |
| Gross operating margin | 9900 | €46,962 | €59,065 | +€12,103 | +25.8% |
| Operating profit (loss) | 9901 | €31,182 | €41,942 | +€10,760 | +34.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.4% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.4% |
| Financial charges | 65/66B | €949 | €2,072 | +€1,123 | +118% |
| Recurring financial charges | 65 | €949 | €2,072 | +€1,123 | +118% |
| Profit (loss) for the period before taxes | 9903 | €30,233 | €39,870 | +€9,637 | +31.9% |
| Income taxes | 67/77 | €7,593 | €11,478 | +€3,885 | +51.2% |
| Profit (loss) for the period | 9904 | €22,640 | €28,392 | +€5,752 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,640 | €28,392 | +€5,752 | +25.4% |
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.