DWS CONSULTANCY: 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.
DWS CONSULTANCY
Largest movements
- Tangible fixed assets -€51,288
down €51,288 (-5.5%), from €931,319 to €880,031
of which Land and buildings: -€33,706
- Other debts +€81,904
up €81,904 (+109.0%), from €75,143 to €157,047
- Reserves -€53,000
down €53,000 (-14.1%), from €376,216 to €323,216
of which Distributable reserves: -€53,000
- Debts after one year -€46,220
down €46,220 (-18.9%), from €244,466 to €198,246
- Profit (loss) carried forward -€30,646
down €30,646, from €276 to -€30,371
- Trade debts -€14,766
down €14,766 (-75.7%), from €19,517 to €4,751
- Gross operating margin -€10,335
down €10,335, from €4,298 to -€6,036
- Depreciation +€1,856
up €1,856 (+3.8%), from €49,433 to €51,288
- Financial income -€1,395
down €1,395 (-98.2%), from €1,421 to €26
of which Financial income: -€1,136
- Other operating charges +€824
up €824 (+18.6%), from €4,420 to €5,244
- Financial charges +€64
up €64 (+0.3%), from €20,580 to €20,643
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 | €943,010 | €883,819 | -€59,191 | -6.3% |
| Fixed assets | 21/28 | €931,319 | €880,031 | -€51,288 | -5.5% |
| Tangible fixed assets | 22/27 | €931,319 | €880,031 | -€51,288 | -5.5% |
| Land and buildings | 22 | €862,412 | €828,706 | -€33,706 | -3.9% |
| Plant, machinery and equipment | 23 | €2,165 | €1,534 | -€631 | -29.2% |
| Furniture and vehicles | 24 | €66,743 | €49,791 | -€16,952 | -25.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €11,691 | €3,788 | -€7,903 | -67.6% |
| Amounts receivable within one year | 40/41 | €2 | €0 | -€2 | -100.0% |
| Other amounts receivable | 41 | €2 | €0 | -€2 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €9,412 | €2,156 | -€7,256 | -77.1% |
| Deferred charges and accrued income | 490/1 | €2,277 | €1,633 | -€644 | -28.3% |
| Total equity and liabilities | 10/49 | €943,010 | €883,819 | -€59,191 | -6.3% |
| Equity | 10/15 | €556,492 | €472,846 | -€83,646 | -15.0% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €376,216 | €323,216 | -€53,000 | -14.1% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €351,216 | €298,216 | -€53,000 | -15.1% |
| Profit (loss) carried forward | 14 | €276 | -€30,371 | -€30,646 | |
| Amounts payable | 17/49 | €386,518 | €410,973 | +€24,455 | +6.3% |
| Amounts payable after more than one year | 17 | €244,466 | €198,246 | -€46,220 | -18.9% |
| Financial debts | 170/4 | €244,466 | €198,246 | -€46,220 | -18.9% |
| Amounts payable within one year | 42/48 | €141,034 | €211,162 | +€70,129 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | €44,608 | €46,220 | +€1,612 | +3.6% |
| Trade debts | 44 | €19,517 | €4,751 | -€14,766 | -75.7% |
| Suppliers | 440/4 | €19,517 | €4,751 | -€14,766 | -75.7% |
| Taxes, remuneration and social security | 45 | €1,766 | €3,145 | +€1,379 | +78.0% |
| Taxes | 450/3 | €1,766 | €3,145 | +€1,379 | +78.0% |
| Other amounts payable | 47/48 | €75,143 | €157,047 | +€81,904 | +109.0% |
| Accrued charges and deferred income | 492/3 | €1,018 | €1,565 | +€547 | +53.8% |
| Non-recurring operating income | 76A | €19,000 | €0 | -€19,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,433 | €51,288 | +€1,856 | +3.8% |
| Other operating charges | 640/8 | €4,420 | €5,244 | +€824 | +18.6% |
| Gross operating margin | 9900 | €4,298 | -€6,036 | -€10,335 | |
| Operating profit (loss) | 9901 | -€49,554 | -€62,568 | -€13,014 | -26.3% |
| Financial income | 75/76B | €1,421 | €26 | -€1,395 | -98.2% |
| Recurring financial income | 75 | €1,162 | €26 | -€1,136 | -97.8% |
| Non-recurring financial income | 76B | €259 | €0 | -€259 | -100.0% |
| Financial charges | 65/66B | €20,580 | €20,643 | +€64 | +0.3% |
| Recurring financial charges | 65 | €20,580 | €20,643 | +€64 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€68,713 | -€83,186 | -€14,473 | -21.1% |
| Income taxes | 67/77 | €410 | €460 | +€51 | +12.4% |
| Profit (loss) for the period | 9904 | -€69,123 | -€83,646 | -€14,524 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€69,123 | -€83,646 | -€14,524 | -21.0% |
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.