DST 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.
DST Consult
Largest movements
- Receivables within one year -€13,781
down €13,781 (-24.1%), from €57,198 to €43,417
of which Trade receivables: -€10,281
- Tangible fixed assets -€1,453
down €1,453 (-58.8%), from €2,471 to €1,018
- Cash -€1,199
down €1,199 (-75.6%), from €1,587 to €388
mainly Short-term financial debts (-€45,250) and Trade debts (-€6,608)
- Short-term financial debts -€45,250
no longer reported in 2025 (was €45,250)
- Profit (loss) carried forward +€21,901
up €21,901, from -€950 to €20,951
- Other debts +€7,019
up €7,019 (+557.6%), from €1,259 to €8,278
- Tax, wage and social debts +€6,849
up €6,849 (+395.6%), from €1,731 to €8,580
of which Taxes: +€6,147
- Trade debts -€6,608
down €6,608 (-88.5%), from €7,467 to €860
- Gross operating margin +€25,682
up €25,682 (+187.1%), from €13,728 to €39,410
- Other operating charges -€9,553
down €9,553 (-93.4%), from €10,223 to €670
- Taxes +€7,000
up €7,000 (+13999800.0%), from €0 to €7,000
- Financial charges +€1,257
up €1,257 (+31.1%), from €4,038 to €5,295
- Depreciation +€497
up €497 (+40.2%), from €1,235 to €1,732
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 | €62,817 | €46,728 | -€16,089 | -25.6% |
| Fixed assets | 21/28 | €3,109 | €1,656 | -€1,453 | -46.7% |
| Tangible fixed assets | 22/27 | €2,471 | €1,018 | -€1,453 | -58.8% |
| Plant, machinery and equipment | 23 | €2,471 | €1,018 | -€1,453 | -58.8% |
| Financial fixed assets | 28 | €638 | €638 | = | 0.0% |
| Current assets | 29/58 | €59,709 | €45,072 | -€14,637 | -24.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €57,198 | €43,417 | -€13,781 | -24.1% |
| Trade receivables | 40 | €53,698 | €43,417 | -€10,281 | -19.1% |
| Other amounts receivable | 41 | €3,500 | - | -€3,500 | |
| Cash at bank and in hand | 54/58 | €1,587 | €388 | -€1,199 | -75.6% |
| Deferred charges and accrued income | 490/1 | €923 | €1,267 | +€344 | +37.3% |
| Total equity and liabilities | 10/49 | €62,817 | €46,728 | -€16,089 | -25.6% |
| Equity | 10/15 | €7,110 | €29,011 | +€21,901 | +308.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€950 | €20,951 | +€21,901 | |
| Amounts payable | 17/49 | €55,707 | €17,717 | -€37,990 | -68.2% |
| Amounts payable within one year | 42/48 | €55,707 | €17,717 | -€37,990 | -68.2% |
| Financial debts | 43 | €45,250 | - | -€45,250 | |
| Credit institutions | 430/8 | €45,250 | - | -€45,250 | |
| Trade debts | 44 | €7,467 | €860 | -€6,608 | -88.5% |
| Suppliers | 440/4 | €7,467 | €860 | -€6,608 | -88.5% |
| Taxes, remuneration and social security | 45 | €1,731 | €8,580 | +€6,849 | +395.6% |
| Taxes | 450/3 | €1,731 | €7,878 | +€6,147 | +355.0% |
| Remuneration and social security | 454/9 | €0 | €701 | +€701 | |
| Other amounts payable | 47/48 | €1,259 | €8,278 | +€7,019 | +557.6% |
| Remuneration, social security and pensions | 62 | €398 | - | -€398 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,235 | €1,732 | +€497 | +40.2% |
| Other operating charges | 640/8 | €10,223 | €670 | -€9,553 | -93.4% |
| Non-recurring operating charges | 66A | - | €2,813 | +€2,813 | |
| Gross operating margin | 9900 | €13,728 | €39,410 | +€25,682 | +187.1% |
| Operating profit (loss) | 9901 | €1,872 | €34,195 | +€32,323 | +1727.0% |
| Financial income | 75/76B | €44 | €1 | -€43 | -98.4% |
| Recurring financial income | 75 | €44 | €1 | -€43 | -98.4% |
| Financial charges | 65/66B | €4,038 | €5,295 | +€1,257 | +31.1% |
| Recurring financial charges | 65 | €4,038 | €5,295 | +€1,257 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,123 | €28,901 | +€31,024 | |
| Income taxes | 67/77 | €0 | €7,000 | +€7,000 | +13999800.0% |
| Profit (loss) for the period | 9904 | -€2,123 | €21,901 | +€24,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,123 | €21,901 | +€24,024 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.