DUO CONSULT: 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.
DUO CONSULT
Largest movements
- Receivables within one year +€12,856
up €12,856 (+13.1%), from €98,311 to €111,167
of which Other amounts receivable: +€11,298
- Tangible fixed assets -€9,681
down €9,681 (-32.4%), from €29,888 to €20,207
of which Furniture and vehicles: -€7,050
- Cash -€9,306
down €9,306 (-6.5%), from €142,753 to €133,447
mainly Receivables within one year (-€12,856) and Trade debts (-€5,102)
- Trade debts -€5,102
down €5,102 (-38.8%), from €13,145 to €8,044
- Tax, wage and social debts -€4,647
down €4,647 (-20.5%), from €22,673 to €18,026
of which Taxes: -€4,851
- Other debts +€3,149
up €3,149 (+360%), from €875 to €4,023
- Gross operating margin -€117,196
down €117,196 (-61.7%), from €189,997 to €72,800
- Taxes -€27,927
down €27,927 (-83.9%), from €33,284 to €5,357
- Staff costs -€11,851
down €11,851 (-17.0%), from €69,584 to €57,733
- Financial income +€2,602
up €2,602 (+143%), from €1,824 to €4,426
- Write-downs -€2,022
down €2,022 (-61.0%), from €3,312 to €1,290
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 | €280,385 | €273,874 | -€6,511 | -2.3% |
| Fixed assets | 21/28 | €29,938 | €20,257 | -€9,681 | -32.3% |
| Tangible fixed assets | 22/27 | €29,888 | €20,207 | -€9,681 | -32.4% |
| Plant, machinery and equipment | 23 | €1,374 | €747 | -€627 | -45.6% |
| Furniture and vehicles | 24 | €18,937 | €11,887 | -€7,050 | -37.2% |
| Other tangible fixed assets | 26 | €9,577 | €7,573 | -€2,004 | -20.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €250,447 | €253,617 | +€3,170 | +1.3% |
| Stocks and contracts in progress | 3 | €6,020 | €4,730 | -€1,290 | -21.4% |
| Stocks | 30/36 | €6,020 | €4,730 | -€1,290 | -21.4% |
| Amounts receivable within one year | 40/41 | €98,311 | €111,167 | +€12,856 | +13.1% |
| Trade receivables | 40 | €29,635 | €31,193 | +€1,558 | +5.3% |
| Other amounts receivable | 41 | €68,676 | €79,974 | +€11,298 | +16.5% |
| Cash at bank and in hand | 54/58 | €142,753 | €133,447 | -€9,306 | -6.5% |
| Deferred charges and accrued income | 490/1 | €3,364 | €4,273 | +€910 | +27.0% |
| Total equity and liabilities | 10/49 | €280,385 | €273,874 | -€6,511 | -2.3% |
| Equity | 10/15 | €243,692 | €243,781 | +€89 | 0.0% |
| Contributions | 10/11 | €8,057 | €8,057 | = | 0.0% |
| Reserves | 13 | €225,122 | €225,122 | = | 0.0% |
| Distributable reserves | 133 | €225,122 | €225,122 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,513 | €10,602 | +€89 | +0.8% |
| Amounts payable | 17/49 | €36,693 | €30,093 | -€6,600 | -18.0% |
| Amounts payable within one year | 42/48 | €36,693 | €30,093 | -€6,600 | -18.0% |
| Trade debts | 44 | €13,145 | €8,044 | -€5,102 | -38.8% |
| Suppliers | 440/4 | €13,145 | €8,044 | -€5,102 | -38.8% |
| Taxes, remuneration and social security | 45 | €22,673 | €18,026 | -€4,647 | -20.5% |
| Taxes | 450/3 | €10,284 | €5,433 | -€4,851 | -47.2% |
| Remuneration and social security | 454/9 | €12,389 | €12,593 | +€204 | +1.6% |
| Other amounts payable | 47/48 | €875 | €4,023 | +€3,149 | +360% |
| Remuneration, social security and pensions | 62 | €69,584 | €57,733 | -€11,851 | -17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,952 | €11,299 | +€348 | +3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,312 | €1,290 | -€2,022 | -61.0% |
| Other operating charges | 640/8 | €439 | €417 | -€23 | -5.1% |
| Gross operating margin | 9900 | €189,997 | €72,800 | -€117,196 | -61.7% |
| Operating profit (loss) | 9901 | €105,710 | €2,062 | -€103,649 | -98.0% |
| Financial income | 75/76B | €1,824 | €4,426 | +€2,602 | +143% |
| Recurring financial income | 75 | €1,824 | €4,426 | +€2,602 | +143% |
| Financial charges | 65/66B | €1,086 | €1,042 | -€44 | -4.1% |
| Recurring financial charges | 65 | €1,086 | €1,042 | -€44 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €106,448 | €5,446 | -€101,002 | -94.9% |
| Income taxes | 67/77 | €33,284 | €5,357 | -€27,927 | -83.9% |
| Profit (loss) for the period | 9904 | €73,164 | €89 | -€73,075 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,164 | €89 | -€73,075 | -99.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.