DT CONSEILS: 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.
DT CONSEILS
Largest movements
- Cash +€170,113
up €170,113 (+738%), from €23,045 to €193,159
mainly Net result for the year (+€401,375) and Tax, wage and social debts (+€33,622)
- Receivables within one year +€113,041
up €113,041 (+64.0%), from €176,630 to €289,671
of which Trade receivables: +€119,393
- Tangible fixed assets +€79,206
up €79,206 (+913%), from €8,677 to €87,884
of which Furniture and vehicles: +€79,519
- Reserves +€317,800
up €317,800 (+55.3%), from €574,860 to €892,660
of which Distributable reserves: +€317,800
- Tax, wage and social debts +€33,622
up €33,622 (+243%), from €13,859 to €47,480
of which Taxes: +€23,895
- Debts after one year -€22,025
down €22,025 (-7.9%), from €278,042 to €256,017
- Current portion of long-term debt +€15,635
up €15,635 (+25.7%), from €60,848 to €76,483
- Gross operating margin +€172,867
up €172,867 (+276%), from €62,535 to €235,402
- Financial income +€93,798
up €93,798 (+48.3%), from €194,052 to €287,849
- Taxes +€64,935
up €64,935 (+215%), from €30,198 to €95,133
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 | €1,072,326 | €1,430,998 | +€358,673 | +33.4% |
| Fixed assets | 21/28 | €868,103 | €947,309 | +€79,206 | +9.1% |
| Tangible fixed assets | 22/27 | €8,677 | €87,884 | +€79,206 | +913% |
| Furniture and vehicles | 24 | €5,729 | €85,247 | +€79,519 | +1,388% |
| Other tangible fixed assets | 26 | €2,949 | €2,636 | -€312 | -10.6% |
| Financial fixed assets | 28 | €859,426 | €859,426 | = | 0.0% |
| Current assets | 29/58 | €204,223 | €483,689 | +€279,467 | +137% |
| Amounts receivable within one year | 40/41 | €176,630 | €289,671 | +€113,041 | +64.0% |
| Trade receivables | 40 | €20,279 | €139,671 | +€119,393 | +589% |
| Other amounts receivable | 41 | €156,352 | €150,000 | -€6,352 | -4.1% |
| Cash at bank and in hand | 54/58 | €23,045 | €193,159 | +€170,113 | +738% |
| Deferred charges and accrued income | 490/1 | €4,547 | €859 | -€3,688 | -81.1% |
| Total equity and liabilities | 10/49 | €1,072,326 | €1,430,998 | +€358,673 | +33.4% |
| Equity | 10/15 | €644,735 | €962,910 | +€318,175 | +49.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €574,860 | €892,660 | +€317,800 | +55.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €573,000 | €890,800 | +€317,800 | +55.5% |
| Profit (loss) carried forward | 14 | €63,675 | €64,050 | +€375 | +0.6% |
| Amounts payable | 17/49 | €427,590 | €468,088 | +€40,498 | +9.5% |
| Amounts payable after more than one year | 17 | €278,042 | €256,017 | -€22,025 | -7.9% |
| Financial debts | 170/4 | €278,042 | €256,017 | -€22,025 | -7.9% |
| Amounts payable within one year | 42/48 | €149,548 | €210,380 | +€60,832 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €60,848 | €76,483 | +€15,635 | +25.7% |
| Trade debts | 44 | €3,342 | €3,070 | -€272 | -8.1% |
| Suppliers | 440/4 | €3,342 | €3,070 | -€272 | -8.1% |
| Taxes, remuneration and social security | 45 | €13,859 | €47,480 | +€33,622 | +243% |
| Taxes | 450/3 | €13,859 | €37,754 | +€23,895 | +172% |
| Remuneration and social security | 454/9 | €0 | €9,726 | +€9,726 | |
| Other amounts payable | 47/48 | €71,500 | €83,347 | +€11,847 | +16.6% |
| Accrued charges and deferred income | 492/3 | - | €1,691 | +€1,691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,136 | €10,699 | -€1,437 | -11.8% |
| Other operating charges | 640/8 | €1,147 | €1,500 | +€353 | +30.8% |
| Gross operating margin | 9900 | €62,535 | €235,402 | +€172,867 | +276% |
| Operating profit (loss) | 9901 | €49,252 | €223,203 | +€173,951 | +353% |
| Financial income | 75/76B | €194,052 | €287,849 | +€93,798 | +48.3% |
| Recurring financial income | 75 | €194,052 | €287,849 | +€93,798 | +48.3% |
| Financial charges | 65/66B | €15,655 | €14,545 | -€1,110 | -7.1% |
| Recurring financial charges | 65 | €15,655 | €14,545 | -€1,110 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €227,649 | €496,508 | +€268,859 | +118% |
| Income taxes | 67/77 | €30,198 | €95,133 | +€64,935 | +215% |
| Profit (loss) for the period | 9904 | €197,451 | €401,375 | +€203,924 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €197,451 | €401,375 | +€203,924 | +103% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.