DW 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.
DW Consult
Largest movements
- Cash +€57,289
up €57,289 (+1327.2%), from €4,317 to €61,606
mainly Net result for the year (+€74,293) and Other debts (+€58,068)
- Deferred charges and accrued income +€8,302
new in 2025: €8,302
- Tangible fixed assets +€4,674
new in 2025: €4,674
- Other debts +€58,068
up €58,068 (+3722.3%), from €1,560 to €59,628
- Tax, wage and social debts +€7,816
new in 2025: €7,816
- Profit (loss) carried forward +€4,293
up €4,293 (+12021.8%), from €36 to €4,329
- Gross operating margin +€101,791
up €101,791, from -€859 to €100,932
- Taxes +€25,202
new in 2025: €25,202
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 | €4,439 | €74,582 | +€70,143 | +1580.0% |
| Fixed assets | 21/28 | - | €4,674 | +€4,674 | |
| Tangible fixed assets | 22/27 | - | €4,674 | +€4,674 | |
| Plant, machinery and equipment | 23 | - | €4,674 | +€4,674 | |
| Current assets | 29/58 | €4,439 | €69,908 | +€65,469 | +1474.7% |
| Amounts receivable within one year | 40/41 | €123 | €0 | -€123 | -100.0% |
| Trade receivables | 40 | €64 | €0 | -€64 | -100.0% |
| Other amounts receivable | 41 | €59 | €0 | -€59 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,317 | €61,606 | +€57,289 | +1327.2% |
| Deferred charges and accrued income | 490/1 | - | €8,302 | +€8,302 | |
| Total equity and liabilities | 10/49 | €4,439 | €74,582 | +€70,143 | +1580.0% |
| Equity | 10/15 | €2,036 | €6,329 | +€4,293 | +210.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36 | €4,329 | +€4,293 | +12021.8% |
| Amounts payable | 17/49 | €2,404 | €68,253 | +€65,850 | +2739.6% |
| Amounts payable within one year | 42/48 | €2,404 | €68,253 | +€65,850 | +2739.6% |
| Trade debts | 44 | €844 | €810 | -€34 | -4.0% |
| Suppliers | 440/4 | €844 | €810 | -€34 | -4.0% |
| Taxes, remuneration and social security | 45 | - | €7,816 | +€7,816 | |
| Taxes | 450/3 | - | €7,816 | +€7,816 | |
| Other amounts payable | 47/48 | €1,560 | €59,628 | +€58,068 | +3722.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €451 | +€451 | |
| Other operating charges | 640/8 | €168 | €1,066 | +€898 | +534.8% |
| Gross operating margin | 9900 | -€859 | €100,932 | +€101,791 | |
| Operating profit (loss) | 9901 | -€1,027 | €99,414 | +€100,441 | |
| Financial income | 75/76B | - | €504 | +€504 | |
| Recurring financial income | 75 | - | €504 | +€504 | |
| Financial charges | 65/66B | €100 | €423 | +€323 | +323.1% |
| Recurring financial charges | 65 | €100 | €423 | +€323 | +323.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,127 | €99,495 | +€100,622 | |
| Income taxes | 67/77 | - | €25,202 | +€25,202 | |
| Profit (loss) for the period | 9904 | -€1,127 | €74,293 | +€75,420 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,127 | €74,293 | +€75,420 |
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 4 October 2026 via checked.be.