DSM 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.
DSM CONSULT
Largest movements
- Receivables within one year +€37,285
up €37,285 (+293%), from €12,726 to €50,011
of which Trade receivables: +€28,484
- Stocks and contracts +€1,969
up €1,969 (+32.4%), from €6,082 to €8,051
- Reserves +€20,753
up €20,753 (+83.0%), from €24,991 to €45,744
- Tax, wage and social debts +€18,684
up €18,684 (+76.8%), from €24,331 to €43,015
of which Taxes: +€20,471
- Other debts -€8,227
down €8,227 (-40.4%), from €20,370 to €12,143
- Debts after one year +€4,029
new in 2025: €4,029
- Trade debts +€2,512
up €2,512 (+9.6%), from €26,198 to €28,710
- Staff costs +€49,940
up €49,940 (+156%), from €32,049 to €81,988
- Gross operating margin +€41,289
up €41,289 (+40.9%), from €100,943 to €142,232
- Taxes -€3,090
down €3,090 (-15.2%), from €20,356 to €17,267
- Other operating charges +€2,265
up €2,265 (+77.0%), from €2,940 to €5,205
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 | €100,890 | €142,852 | +€41,962 | +41.6% |
| Fixed assets | 21/28 | €12,507 | €14,697 | +€2,190 | +17.5% |
| Intangible fixed assets | 21 | €377 | €210 | -€167 | -44.2% |
| Tangible fixed assets | 22/27 | €11,745 | €13,102 | +€1,357 | +11.6% |
| Plant, machinery and equipment | 23 | €1,745 | €1,416 | -€330 | -18.9% |
| Furniture and vehicles | 24 | €9,999 | €11,686 | +€1,686 | +16.9% |
| Financial fixed assets | 28 | €385 | €1,385 | +€1,000 | +260% |
| Current assets | 29/58 | €88,383 | €128,155 | +€39,772 | +45.0% |
| Stocks and contracts in progress | 3 | €6,082 | €8,051 | +€1,969 | +32.4% |
| Stocks | 30/36 | €6,082 | €8,051 | +€1,969 | +32.4% |
| Amounts receivable within one year | 40/41 | €12,726 | €50,011 | +€37,285 | +293% |
| Trade receivables | 40 | €12,726 | €41,210 | +€28,484 | +224% |
| Other amounts receivable | 41 | - | €8,801 | +€8,801 | |
| Cash at bank and in hand | 54/58 | €65,252 | €65,637 | +€386 | +0.6% |
| Deferred charges and accrued income | 490/1 | €4,324 | €4,456 | +€133 | +3.1% |
| Total equity and liabilities | 10/49 | €100,890 | €142,852 | +€41,962 | +41.6% |
| Equity | 10/15 | €29,991 | €50,744 | +€20,753 | +69.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €24,991 | €45,744 | +€20,753 | +83.0% |
| Distributable reserves | 133 | €24,991 | €45,744 | +€20,753 | +83.0% |
| Amounts payable | 17/49 | €70,899 | €92,109 | +€21,210 | +29.9% |
| Amounts payable after more than one year | 17 | - | €4,029 | +€4,029 | |
| Financial debts | 170/4 | - | €4,029 | +€4,029 | |
| Amounts payable within one year | 42/48 | €70,899 | €88,080 | +€17,181 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,088 | +€2,088 | |
| Trade debts | 44 | €26,198 | €28,710 | +€2,512 | +9.6% |
| Suppliers | 440/4 | €26,198 | €28,710 | +€2,512 | +9.6% |
| Advances received on contracts in progress | 46 | - | €2,124 | +€2,124 | |
| Taxes, remuneration and social security | 45 | €24,331 | €43,015 | +€18,684 | +76.8% |
| Taxes | 450/3 | €17,427 | €37,897 | +€20,471 | +117% |
| Remuneration and social security | 454/9 | €6,904 | €5,118 | -€1,787 | -25.9% |
| Other amounts payable | 47/48 | €20,370 | €12,143 | -€8,227 | -40.4% |
| Remuneration, social security and pensions | 62 | €32,049 | €81,988 | +€49,940 | +156% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,967 | €3,738 | +€771 | +26.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €391 | +€391 | |
| Other operating charges | 640/8 | €2,940 | €5,205 | +€2,265 | +77.0% |
| Gross operating margin | 9900 | €100,943 | €142,232 | +€41,289 | +40.9% |
| Operating profit (loss) | 9901 | €62,988 | €50,909 | -€12,078 | -19.2% |
| Financial income | 75/76B | €4 | €247 | +€243 | +5,901% |
| Recurring financial income | 75 | €4 | €247 | +€243 | +5,901% |
| Financial charges | 65/66B | €501 | €994 | +€493 | +98.3% |
| Recurring financial charges | 65 | €501 | €994 | +€493 | +98.3% |
| Profit (loss) for the period before taxes | 9903 | €62,490 | €50,162 | -€12,328 | -19.7% |
| Income taxes | 67/77 | €20,356 | €17,267 | -€3,090 | -15.2% |
| Profit (loss) for the period | 9904 | €42,134 | €32,895 | -€9,239 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,134 | €32,895 | -€9,239 | -21.9% |
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 17 October 2026 via checked.be.