DSTR CONSULTING: 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.
DSTR CONSULTING
Largest movements
- Cash +€16,171
up €16,171 (+20.9%), from €77,408 to €93,579
mainly Net result for the year (+€14,452) and Trade debts (+€6,207)
- Receivables within one year +€7,734
up €7,734 (+187.8%), from €4,119 to €11,852
of which Other amounts receivable: +€7,984
- Tangible fixed assets -€2,812
down €2,812 (-100.0%), from €2,812 to €0
- Reserves +€14,000
up €14,000 (+19.4%), from €72,000 to €86,000
- Trade debts +€6,207
up €6,207 (+1289.3%), from €481 to €6,689
- Gross operating margin +€9,040
up €9,040 (+58.8%), from €15,367 to €24,408
- Taxes +€3,343
up €3,343 (+108.6%), from €3,078 to €6,421
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 | €85,329 | €106,259 | +€20,930 | +24.5% |
| Fixed assets | 21/28 | €2,812 | €0 | -€2,812 | -100.0% |
| Tangible fixed assets | 22/27 | €2,812 | €0 | -€2,812 | -100.0% |
| Furniture and vehicles | 24 | €2,812 | €0 | -€2,812 | -100.0% |
| Current assets | 29/58 | €82,517 | €106,259 | +€23,742 | +28.8% |
| Amounts receivable within one year | 40/41 | €4,119 | €11,852 | +€7,734 | +187.8% |
| Trade receivables | 40 | €250 | €0 | -€250 | -100.0% |
| Other amounts receivable | 41 | €3,869 | €11,852 | +€7,984 | +206.4% |
| Cash at bank and in hand | 54/58 | €77,408 | €93,579 | +€16,171 | +20.9% |
| Deferred charges and accrued income | 490/1 | €991 | €827 | -€163 | -16.5% |
| Total equity and liabilities | 10/49 | €85,329 | €106,259 | +€20,930 | +24.5% |
| Equity | 10/15 | €84,848 | €99,299 | +€14,452 | +17.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €72,000 | €86,000 | +€14,000 | +19.4% |
| Distributable reserves | 133 | €72,000 | €86,000 | +€14,000 | +19.4% |
| Profit (loss) carried forward | 14 | €9,848 | €10,299 | +€452 | +4.6% |
| Amounts payable | 17/49 | €481 | €6,960 | +€6,478 | +1345.6% |
| Amounts payable within one year | 42/48 | €481 | €6,960 | +€6,478 | +1345.6% |
| Trade debts | 44 | €481 | €6,689 | +€6,207 | +1289.3% |
| Suppliers | 440/4 | €481 | €6,689 | +€6,207 | +1289.3% |
| Taxes, remuneration and social security | 45 | €0 | €271 | +€271 | |
| Taxes | 450/3 | €0 | €271 | +€271 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,017 | €2,812 | -€205 | -6.8% |
| Other operating charges | 640/8 | €743 | €752 | +€10 | +1.3% |
| Gross operating margin | 9900 | €15,367 | €24,408 | +€9,040 | +58.8% |
| Operating profit (loss) | 9901 | €11,608 | €20,844 | +€9,235 | +79.6% |
| Financial income | 75/76B | €91 | €101 | +€10 | +10.9% |
| Recurring financial income | 75 | €91 | €101 | +€10 | +10.9% |
| Financial charges | 65/66B | €67 | €72 | +€5 | +8.0% |
| Recurring financial charges | 65 | €67 | €72 | +€5 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €11,633 | €20,873 | +€9,240 | +79.4% |
| Income taxes | 67/77 | €3,078 | €6,421 | +€3,343 | +108.6% |
| Profit (loss) for the period | 9904 | €8,555 | €14,452 | +€5,897 | +68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,555 | €14,452 | +€5,897 | +68.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.