DTO 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.
DTO CONSULTING
Largest movements
- Tangible fixed assets +€100,423
up €100,423 (+2,894%), from €3,470 to €103,893
of which Plant, machinery and equipment: +€99,977
- Cash -€94,438
down €94,438 (-62.7%), from €150,652 to €56,213
mainly Investment in fixed assets (net) (-€114,616) and Contributions, distributions and other (-€53,192)
- Profit (loss) carried forward +€55,447
up €55,447 (+77.9%), from €71,215 to €126,662
- Reserves -€53,200
down €53,200 (-54.3%), from €98,060 to €44,860
of which Distributable reserves: -€53,200
- Trade debts +€2,980
up €2,980 (+2,257%), from €132 to €3,112
of which Suppliers: +€2,937
- Tax, wage and social debts +€2,465
up €2,465 (+149%), from €1,651 to €4,116
of which Taxes: +€4,116
- Depreciation +€12,215
up €12,215 (+617%), from €1,979 to €14,194
- Gross operating margin +€7,247
up €7,247 (+9.2%), from €79,075 to €86,322
- Taxes -€1,651
down €1,651 (-9.9%), from €16,651 to €15,000
- Financial charges -€918
down €918 (-61.8%), from €1,486 to €568
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 | €191,450 | €198,963 | +€7,513 | +3.9% |
| Fixed assets | 21/28 | €3,510 | €103,933 | +€100,423 | +2,861% |
| Tangible fixed assets | 22/27 | €3,470 | €103,893 | +€100,423 | +2,894% |
| Land and buildings | 22 | €2,350 | €2,350 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,120 | €101,097 | +€99,977 | +8,924% |
| Furniture and vehicles | 24 | - | €446 | +€446 | |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €187,940 | €95,030 | -€92,910 | -49.4% |
| Amounts receivable within one year | 40/41 | €36,192 | €35,952 | -€240 | -0.7% |
| Trade receivables | 40 | €36,072 | €35,952 | -€120 | -0.3% |
| Other amounts receivable | 41 | €121 | - | -€121 | |
| Cash at bank and in hand | 54/58 | €150,652 | €56,213 | -€94,438 | -62.7% |
| Deferred charges and accrued income | 490/1 | €1,095 | €2,864 | +€1,769 | +161% |
| Total equity and liabilities | 10/49 | €191,450 | €198,963 | +€7,513 | +3.9% |
| Equity | 10/15 | €187,875 | €190,122 | +€2,247 | +1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,060 | €44,860 | -€53,200 | -54.3% |
| 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 | €96,200 | €43,000 | -€53,200 | -55.3% |
| Profit (loss) carried forward | 14 | €71,215 | €126,662 | +€55,447 | +77.9% |
| Amounts payable | 17/49 | €3,575 | €8,840 | +€5,265 | +147% |
| Amounts payable within one year | 42/48 | €3,575 | €8,840 | +€5,265 | +147% |
| Trade debts | 44 | €132 | €3,112 | +€2,980 | +2,257% |
| Suppliers | 440/4 | - | €2,937 | +€2,937 | |
| Bills of exchange payable | 441 | €132 | €175 | +€43 | +32.5% |
| Taxes, remuneration and social security | 45 | €1,651 | €4,116 | +€2,465 | +149% |
| Taxes | 450/3 | - | €4,116 | +€4,116 | |
| Remuneration and social security | 454/9 | €1,651 | - | -€1,651 | |
| Other amounts payable | 47/48 | €1,792 | €1,612 | -€179 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,979 | €14,194 | +€12,215 | +617% |
| Other operating charges | 640/8 | €1,116 | €1,122 | +€5 | +0.5% |
| Gross operating margin | 9900 | €79,075 | €86,322 | +€7,247 | +9.2% |
| Operating profit (loss) | 9901 | €75,979 | €71,007 | -€4,972 | -6.5% |
| Financial charges | 65/66B | €1,486 | €568 | -€918 | -61.8% |
| Recurring financial charges | 65 | €1,486 | €568 | -€918 | -61.8% |
| Profit (loss) for the period before taxes | 9903 | €74,493 | €70,439 | -€4,054 | -5.4% |
| Income taxes | 67/77 | €16,651 | €15,000 | -€1,651 | -9.9% |
| Profit (loss) for the period | 9904 | €57,842 | €55,439 | -€2,403 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €57,842 | €55,439 | -€2,403 | -4.2% |
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.