DSM CONSULT: what changed
Two fiscal 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.
DSM CONSULT
Largest movements
- Cash +€422,766
up €422,766 (+2770.8%), from €15,258 to €438,024
mainly Investment in fixed assets (net) (+€393,219) and Net result for the year (+€90,198)
- Tangible fixed assets -€394,108
down €394,108 (-99.9%), from €394,445 to €337
of which Land and buildings: -€390,103
- Equity +€40,198
up €40,198 (+10.1%), from €396,694 to €436,892
of which Reserves: +€90,198
- Current portion of long-term debt -€7,004
down €7,004 (-100.0%), from €7,004 to €0
- Gross operating margin +€136,022
up €136,022, from -€3,109 to €132,913
- Taxes +€39,872
new in 2025: €39,872
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 | €409,703 | €440,488 | +€30,785 | +7.5% |
| Fixed assets | 21/28 | €394,445 | €337 | -€394,108 | -99.9% |
| Tangible fixed assets | 22/27 | €394,445 | €337 | -€394,108 | -99.9% |
| Land and buildings | 22 | €390,103 | €0 | -€390,103 | -100.0% |
| Plant, machinery and equipment | 23 | €4,342 | €0 | -€4,342 | -100.0% |
| Furniture and vehicles | 24 | - | €337 | +€337 | |
| Current assets | 29/58 | €15,258 | €440,151 | +€424,894 | +2784.8% |
| Amounts receivable within one year | 40/41 | - | €2,128 | +€2,128 | |
| Other amounts receivable | 41 | - | €2,128 | +€2,128 | |
| Cash at bank and in hand | 54/58 | €15,258 | €438,024 | +€422,766 | +2770.8% |
| Total equity and liabilities | 10/49 | €409,703 | €440,488 | +€30,785 | +7.5% |
| Equity | 10/15 | €396,694 | €436,892 | +€40,198 | +10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €92,058 | +€90,198 | +4849.4% |
| Distributable reserves | 133 | €1,860 | €92,058 | +€90,198 | +4849.4% |
| Profit (loss) carried forward | 14 | €422,634 | €422,634 | = | 0.0% |
| Advance to shareholders on the distribution of net assets | 19 | €34,000 | €84,000 | +€50,000 | +147.1% |
| Amounts payable | 17/49 | €13,009 | €3,596 | -€9,413 | -72.4% |
| Amounts payable after more than one year | 17 | - | €778 | +€778 | |
| Financial debts | 170/4 | - | €778 | +€778 | |
| Amounts payable within one year | 42/48 | €13,009 | €2,818 | -€10,191 | -78.3% |
| Current portion of amounts payable after more than one year | 42 | €7,004 | €0 | -€7,004 | -100.0% |
| Trade debts | 44 | €3,752 | €565 | -€3,187 | -84.9% |
| Suppliers | 440/4 | €3,752 | €565 | -€3,187 | -84.9% |
| Other amounts payable | 47/48 | €2,253 | €2,253 | = | 0.0% |
| Non-recurring operating income | 76A | - | €140,098 | +€140,098 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,207 | €890 | -€1,317 | -59.7% |
| Other operating charges | 640/8 | €1,976 | €1,804 | -€172 | -8.7% |
| Gross operating margin | 9900 | -€3,109 | €132,913 | +€136,022 | |
| Operating profit (loss) | 9901 | -€7,291 | €130,219 | +€137,511 | |
| Financial charges | 65/66B | €311 | €149 | -€162 | -52.1% |
| Recurring financial charges | 65 | €311 | €149 | -€162 | -52.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,603 | €130,070 | +€137,673 | |
| Income taxes | 67/77 | - | €39,872 | +€39,872 | |
| Profit (loss) for the period | 9904 | -€7,603 | €90,198 | +€97,800 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,603 | €90,198 | +€97,800 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.