DTMT CONSULTING: 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.
DTMT CONSULTING
Largest movements
- Cash +€18,136
up €18,136 (+86.4%), from €20,984 to €39,120
mainly Net result for the year (+€31,503) and Receivables within one year (+€10,240)
- Tangible fixed assets +€14,199
up €14,199 (+103%), from €13,851 to €28,050
of which Other tangible fixed assets: +€11,060
- Receivables within one year -€10,240
down €10,240 (-76.4%), from €13,409 to €3,169
of which Trade receivables: -€12,175
- Current investments +€10,000
up €10,000 (+25.0%), from €40,000 to €50,000
- Deferred charges and accrued income +€1,267
up €1,267 (+840%), from €151 to €1,417
- Reserves +€31,503
up €31,503 (+41.0%), from €76,873 to €108,377
- Other debts +€1,717
up €1,717 (+29.4%), from €5,837 to €7,553
- Other operating charges -€4,473
down €4,473 (-86.1%), from €5,197 to €723
- Gross operating margin -€3,839
down €3,839 (-7.3%), from €52,251 to €48,412
- Depreciation +€3,150
up €3,150 (+98.4%), from €3,202 to €6,351
- Financial income +€1,916
up €1,916, from €0 to €1,916
- Staff costs +€1,462
up €1,462 (+201%), from €727 to €2,189
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 | €88,395 | €121,757 | +€33,362 | +37.7% |
| Fixed assets | 21/28 | €13,851 | €28,050 | +€14,199 | +103% |
| Tangible fixed assets | 22/27 | €13,851 | €28,050 | +€14,199 | +103% |
| Furniture and vehicles | 24 | €11,109 | €14,248 | +€3,139 | +28.3% |
| Other tangible fixed assets | 26 | €2,742 | €13,802 | +€11,060 | +403% |
| Current assets | 29/58 | €74,544 | €93,707 | +€19,163 | +25.7% |
| Amounts receivable within one year | 40/41 | €13,409 | €3,169 | -€10,240 | -76.4% |
| Trade receivables | 40 | €12,175 | €0 | -€12,175 | -100% |
| Other amounts receivable | 41 | €1,234 | €3,169 | +€1,935 | +157% |
| Current investments | 50/53 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €20,984 | €39,120 | +€18,136 | +86.4% |
| Deferred charges and accrued income | 490/1 | €151 | €1,417 | +€1,267 | +840% |
| Total equity and liabilities | 10/49 | €88,395 | €121,757 | +€33,362 | +37.7% |
| Equity | 10/15 | €79,873 | €111,377 | +€31,503 | +39.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €76,873 | €108,377 | +€31,503 | +41.0% |
| Distributable reserves | 133 | €76,873 | €108,377 | +€31,503 | +41.0% |
| Amounts payable | 17/49 | €8,522 | €10,381 | +€1,859 | +21.8% |
| Amounts payable within one year | 42/48 | €8,522 | €10,381 | +€1,859 | +21.8% |
| Trade debts | 44 | €505 | €515 | +€10 | +2.0% |
| Suppliers | 440/4 | €505 | €515 | +€10 | +2.0% |
| Taxes, remuneration and social security | 45 | €2,180 | €2,312 | +€132 | +6.0% |
| Taxes | 450/3 | €2,180 | €2,312 | +€132 | +6.0% |
| Other amounts payable | 47/48 | €5,837 | €7,553 | +€1,717 | +29.4% |
| Remuneration, social security and pensions | 62 | €727 | €2,189 | +€1,462 | +201% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,202 | €6,351 | +€3,150 | +98.4% |
| Other operating charges | 640/8 | €5,197 | €723 | -€4,473 | -86.1% |
| Gross operating margin | 9900 | €52,251 | €48,412 | -€3,839 | -7.3% |
| Operating profit (loss) | 9901 | €43,126 | €39,148 | -€3,978 | -9.2% |
| Financial income | 75/76B | €0 | €1,916 | +€1,916 | |
| Recurring financial income | 75 | €0 | €1,916 | +€1,916 | |
| Financial charges | 65/66B | €123 | €155 | +€32 | +26.4% |
| Recurring financial charges | 65 | €123 | €155 | +€32 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €43,003 | €40,909 | -€2,095 | -4.9% |
| Income taxes | 67/77 | €9,766 | €9,405 | -€361 | -3.7% |
| Profit (loss) for the period | 9904 | €33,237 | €31,503 | -€1,734 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,237 | €31,503 | -€1,734 | -5.2% |
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 16 October 2026 via checked.be.