Dull 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.
Dull Consulting
Largest movements
- Receivables within one year -€2,257
down €2,257 (-77.4%), from €2,916 to €659
of which Other amounts receivable: -€2,214
- Deferred charges and accrued income +€1,356
new in 2025: €1,356
- Tangible fixed assets -€1,139
no longer reported in 2025 (was €1,139)
- Cash -€285
down €285 (-6.0%), from €4,713 to €4,428
mainly Net result for the year (-€74,858) and Deferred charges and accrued income (-€1,356)
- Profit (loss) carried forward -€74,858
down €74,858 (-5.3%), from -€1.4m to -€1.5m
- Other debts +€72,637
up €72,637 (+5.5%), from €1.3m to €1.4m
- Trade debts -€104
down €104 (-0.5%), from €21,035 to €20,930
- Financial charges -€7,170
down €7,170 (-9.9%), from €72,519 to €65,349
- Depreciation -€3,007
down €3,007 (-78.4%), from €3,837 to €831
- Purchases and services -€1,737
down €1,737 (-17.5%), from €9,944 to €8,207
- Gross operating margin +€1,680
up €1,680 (+17.0%), from -€9,887 to -€8,207
- Other operating charges -€940
down €940 (-75.5%), from €1,245 to €304
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 | €8,768 | €6,443 | -€2,325 | -26.5% |
| Fixed assets | 21/28 | €1,139 | - | -€1,139 | |
| Tangible fixed assets | 22/27 | €1,139 | - | -€1,139 | |
| Plant, machinery and equipment | 23 | €1,139 | - | -€1,139 | |
| Current assets | 29/58 | €7,629 | €6,443 | -€1,186 | -15.5% |
| Amounts receivable within one year | 40/41 | €2,916 | €659 | -€2,257 | -77.4% |
| Trade receivables | 40 | €43 | - | -€43 | |
| Other amounts receivable | 41 | €2,873 | €659 | -€2,214 | -77.1% |
| Cash at bank and in hand | 54/58 | €4,713 | €4,428 | -€285 | -6.0% |
| Deferred charges and accrued income | 490/1 | - | €1,356 | +€1,356 | |
| Total equity and liabilities | 10/49 | €8,768 | €6,443 | -€2,325 | -26.5% |
| Equity | 10/15 | -€1,342,399 | -€1,417,257 | -€74,858 | -5.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,404,399 | -€1,479,257 | -€74,858 | -5.3% |
| Amounts payable | 17/49 | €1,351,166 | €1,423,699 | +€72,533 | +5.4% |
| Amounts payable within one year | 42/48 | €1,351,166 | €1,423,699 | +€72,533 | +5.4% |
| Trade debts | 44 | €21,035 | €20,930 | -€104 | -0.5% |
| Suppliers | 440/4 | €21,035 | €20,930 | -€104 | -0.5% |
| Other amounts payable | 47/48 | €1,330,132 | €1,402,769 | +€72,637 | +5.5% |
| Non-recurring operating income | 76A | €9 | - | -€9 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,944 | €8,207 | -€1,737 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,837 | €831 | -€3,007 | -78.4% |
| Other operating charges | 640/8 | €1,245 | €304 | -€940 | -75.5% |
| Non-recurring operating charges | 66A | €1,942 | €167 | -€1,775 | -91.4% |
| Gross operating margin | 9900 | -€9,887 | -€8,207 | +€1,680 | +17.0% |
| Operating profit (loss) | 9901 | -€16,911 | -€9,509 | +€7,402 | +43.8% |
| Financial charges | 65/66B | €72,519 | €65,349 | -€7,170 | -9.9% |
| Recurring financial charges | 65 | €72,519 | €65,349 | -€7,170 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€89,430 | -€74,858 | +€14,572 | +16.3% |
| Profit (loss) for the period | 9904 | -€89,430 | -€74,858 | +€14,572 | +16.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€89,430 | -€74,858 | +€14,572 | +16.3% |
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 25 October 2026 via checked.be.