DT Consultancy: 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 Consultancy
Largest movements
- Receivables within one year +€63,892
up €63,892 (+335.7%), from €19,034 to €82,926
of which Trade receivables: +€62,151
- Tangible fixed assets +€7,373
up €7,373 (+15.5%), from €47,488 to €54,861
of which Other tangible fixed assets: +€10,249
- Other debts +€40,897
up €40,897 (+173.8%), from €23,534 to €64,431
- Short-term financial debts +€22,400
up €22,400 (+1730.4%), from €1,294 to €23,694
- Reserves +€8,448
up €8,448 (+50.1%), from €16,853 to €25,301
- Tax, wage and social debts -€8,172
down €8,172 (-77.8%), from €10,507 to €2,336
- Debts after one year +€5,659
new in 2025: €5,659
- Other operating charges +€111,166
up €111,166 (+61384.0%), from €181 to €111,347
- Gross operating margin +€104,653
up €104,653 (+402.8%), from €25,983 to €130,636
- Financial charges +€1,791
up €1,791 (+95.7%), from €1,872 to €3,664
- Taxes -€1,419
down €1,419 (-31.3%), from €4,531 to €3,112
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,343 | €138,879 | +€71,536 | +106.2% |
| Fixed assets | 21/28 | €47,488 | €54,861 | +€7,373 | +15.5% |
| Tangible fixed assets | 22/27 | €47,488 | €54,861 | +€7,373 | +15.5% |
| Land and buildings | 22 | €46,193 | €43,316 | -€2,877 | -6.2% |
| Other tangible fixed assets | 26 | €1,295 | €11,545 | +€10,249 | +791.3% |
| Current assets | 29/58 | €19,855 | €84,018 | +€64,163 | +323.2% |
| Amounts receivable within one year | 40/41 | €19,034 | €82,926 | +€63,892 | +335.7% |
| Trade receivables | 40 | €18,417 | €80,568 | +€62,151 | +337.5% |
| Other amounts receivable | 41 | €617 | €2,358 | +€1,741 | +282.3% |
| Deferred charges and accrued income | 490/1 | €821 | €1,093 | +€271 | +33.0% |
| Total equity and liabilities | 10/49 | €67,343 | €138,879 | +€71,536 | +106.2% |
| Equity | 10/15 | €19,853 | €28,301 | +€8,448 | +42.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,853 | €25,301 | +€8,448 | +50.1% |
| Distributable reserves | 133 | €16,853 | €25,301 | +€8,448 | +50.1% |
| Amounts payable | 17/49 | €47,490 | €110,578 | +€63,088 | +132.8% |
| Amounts payable after more than one year | 17 | - | €5,659 | +€5,659 | |
| Financial debts | 170/4 | - | €5,659 | +€5,659 | |
| Amounts payable within one year | 42/48 | €47,490 | €104,919 | +€57,429 | +120.9% |
| Current portion of amounts payable after more than one year | 42 | €6,310 | €7,107 | +€797 | +12.6% |
| Financial debts | 43 | €1,294 | €23,694 | +€22,400 | +1730.4% |
| Credit institutions | 430/8 | €1,294 | €23,694 | +€22,400 | +1730.4% |
| Trade debts | 44 | €5,845 | €7,352 | +€1,508 | +25.8% |
| Suppliers | 440/4 | €5,845 | €7,352 | +€1,508 | +25.8% |
| Taxes, remuneration and social security | 45 | €10,507 | €2,336 | -€8,172 | -77.8% |
| Taxes | 450/3 | €10,507 | €2,336 | -€8,172 | -77.8% |
| Other amounts payable | 47/48 | €23,534 | €64,431 | +€40,897 | +173.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,141 | €4,068 | +€927 | +29.5% |
| Other operating charges | 640/8 | €181 | €111,347 | +€111,166 | +61384.0% |
| Gross operating margin | 9900 | €25,983 | €130,636 | +€104,653 | +402.8% |
| Operating profit (loss) | 9901 | €22,661 | €15,221 | -€7,440 | -32.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,872 | €3,664 | +€1,791 | +95.7% |
| Recurring financial charges | 65 | €1,872 | €3,664 | +€1,791 | +95.7% |
| Profit (loss) for the period before taxes | 9903 | €20,789 | €11,560 | -€9,229 | -44.4% |
| Income taxes | 67/77 | €4,531 | €3,112 | -€1,419 | -31.3% |
| Profit (loss) for the period | 9904 | €16,258 | €8,448 | -€7,810 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,258 | €8,448 | -€7,810 | -48.0% |
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 10 October 2026 via checked.be.