DTM 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.
DTM Consult
Largest movements
- Receivables within one year +€46,675
up €46,675 (+52.3%), from €89,229 to €135,904
of which Trade receivables: +€32,000
- Cash -€16,733
down €16,733 (-79.8%), from €20,965 to €4,231
mainly Receivables within one year (-€46,675) and Contributions, distributions and other (-€20,000)
- Profit (loss) carried forward +€21,583
up €21,583 (+36.4%), from €59,352 to €80,935
- Other debts +€6,000
new in 2025: €6,000
- Tax, wage and social debts +€3,140
up €3,140 (+8.4%), from €37,523 to €40,663
- Gross operating margin -€15,797
down €15,797 (-22.5%), from €70,076 to €54,279
- Taxes -€7,192
down €7,192 (-37.6%), from €19,133 to €11,941
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 | €110,694 | €141,393 | +€30,700 | +27.7% |
| Fixed assets | 21/28 | €500 | €1,259 | +€758 | +151.6% |
| Tangible fixed assets | 22/27 | €500 | €1,259 | +€758 | +151.6% |
| Plant, machinery and equipment | 23 | €500 | €0 | -€500 | -100.0% |
| Furniture and vehicles | 24 | - | €1,259 | +€1,259 | |
| Current assets | 29/58 | €110,194 | €140,135 | +€29,941 | +27.2% |
| Amounts receivable within one year | 40/41 | €89,229 | €135,904 | +€46,675 | +52.3% |
| Trade receivables | 40 | - | €32,000 | +€32,000 | |
| Other amounts receivable | 41 | €89,229 | €103,904 | +€14,675 | +16.4% |
| Cash at bank and in hand | 54/58 | €20,965 | €4,231 | -€16,733 | -79.8% |
| Total equity and liabilities | 10/49 | €110,694 | €141,393 | +€30,700 | +27.7% |
| Equity | 10/15 | €69,352 | €90,935 | +€21,583 | +31.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,352 | €80,935 | +€21,583 | +36.4% |
| Amounts payable | 17/49 | €41,342 | €50,458 | +€9,117 | +22.1% |
| Amounts payable within one year | 42/48 | €41,342 | €50,458 | +€9,117 | +22.1% |
| Trade debts | 44 | €3,819 | €3,796 | -€23 | -0.6% |
| Suppliers | 440/4 | €3,819 | €3,796 | -€23 | -0.6% |
| Taxes, remuneration and social security | 45 | €37,523 | €40,663 | +€3,140 | +8.4% |
| Taxes | 450/3 | €37,523 | €40,663 | +€3,140 | +8.4% |
| Other amounts payable | 47/48 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €588 | +€87 | +17.5% |
| Other operating charges | 640/8 | €502 | €19 | -€483 | -96.2% |
| Gross operating margin | 9900 | €70,076 | €54,279 | -€15,797 | -22.5% |
| Operating profit (loss) | 9901 | €69,074 | €53,672 | -€15,402 | -22.3% |
| Financial charges | 65/66B | €353 | €148 | -€205 | -58.0% |
| Recurring financial charges | 65 | €353 | €148 | -€205 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €68,721 | €53,524 | -€15,197 | -22.1% |
| Income taxes | 67/77 | €19,133 | €11,941 | -€7,192 | -37.6% |
| Profit (loss) for the period | 9904 | €49,588 | €41,583 | -€8,005 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,588 | €41,583 | -€8,005 | -16.1% |
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 2 October 2026 via checked.be.