DWS 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.
DWS Consulting
Largest movements
- Receivables within one year -€78,819
down €78,819 (-86.5%), from €91,127 to €12,308
of which Other amounts receivable: -€51,113
- Tangible fixed assets +€62,646
up €62,646 (+254%), from €24,694 to €87,340
of which Other tangible fixed assets: +€79,770
- Cash +€36,864
up €36,864 (+144%), from €25,585 to €62,448
mainly Receivables within one year (+€78,819) and Net result for the year (+€42,894)
- Current investments -€21,000
down €21,000 (-100%), from €21,000 to €0
- Other debts +€8,805
up €8,805 (+25.6%), from €34,416 to €43,221
- Current portion of long-term debt -€6,470
down €6,470 (-67.9%), from €9,533 to €3,062
- Debts after one year -€5,306
down €5,306 (-9.0%), from €59,069 to €53,763
- Financial income +€5,090
up €5,090 (+1,016%), from €501 to €5,591
of which Financial income: +€2,965
- Depreciation -€4,204
down €4,204 (-56.4%), from €7,458 to €3,254
- Gross operating margin +€2,364
up €2,364 (+4.3%), from €54,540 to €56,904
- Taxes +€1,731
up €1,731 (+16.3%), from €10,589 to €12,320
- Financial charges +€1,063
up €1,063 (+132%), from €808 to €1,871
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 | €165,369 | €164,316 | -€1,053 | -0.6% |
| Fixed assets | 21/28 | €24,694 | €87,340 | +€62,646 | +254% |
| Tangible fixed assets | 22/27 | €24,694 | €87,340 | +€62,646 | +254% |
| Plant, machinery and equipment | 23 | - | €2,478 | +€2,478 | |
| Furniture and vehicles | 24 | €6,269 | €5,092 | -€1,177 | -18.8% |
| Leasing and similar rights | 25 | €8,832 | €0 | -€8,832 | -100% |
| Other tangible fixed assets | 26 | - | €79,770 | +€79,770 | |
| Assets under construction and advance payments | 27 | €9,593 | €0 | -€9,593 | -100% |
| Current assets | 29/58 | €140,675 | €76,976 | -€63,699 | -45.3% |
| Amounts receivable within one year | 40/41 | €91,127 | €12,308 | -€78,819 | -86.5% |
| Trade receivables | 40 | €39,335 | €11,628 | -€27,707 | -70.4% |
| Other amounts receivable | 41 | €51,792 | €680 | -€51,113 | -98.7% |
| Current investments | 50/53 | €21,000 | €0 | -€21,000 | -100% |
| Cash at bank and in hand | 54/58 | €25,585 | €62,448 | +€36,864 | +144% |
| Deferred charges and accrued income | 490/1 | €2,963 | €2,220 | -€743 | -25.1% |
| Total equity and liabilities | 10/49 | €165,369 | €164,316 | -€1,053 | -0.6% |
| Equity | 10/15 | €51,346 | €51,346 | = | 0.0% |
| Reserves | 13 | €51,346 | €51,346 | = | 0.0% |
| Distributable reserves | 133 | €51,346 | €51,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €114,023 | €112,970 | -€1,053 | -0.9% |
| Amounts payable after more than one year | 17 | €59,069 | €53,763 | -€5,306 | -9.0% |
| Financial debts | 170/4 | €59,069 | €53,763 | -€5,306 | -9.0% |
| Amounts payable within one year | 42/48 | €54,954 | €59,207 | +€4,253 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €9,533 | €3,062 | -€6,470 | -67.9% |
| Trade debts | 44 | €2,374 | €2,657 | +€284 | +11.9% |
| Suppliers | 440/4 | €2,374 | €2,657 | +€284 | +11.9% |
| Taxes, remuneration and social security | 45 | €8,632 | €10,266 | +€1,634 | +18.9% |
| Taxes | 450/3 | €8,632 | €10,266 | +€1,634 | +18.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €34,416 | €43,221 | +€8,805 | +25.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,458 | €3,254 | -€4,204 | -56.4% |
| Other operating charges | 640/8 | €1,784 | €2,155 | +€371 | +20.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €54,540 | €56,904 | +€2,364 | +4.3% |
| Operating profit (loss) | 9901 | €45,298 | €51,494 | +€6,197 | +13.7% |
| Financial income | 75/76B | €501 | €5,591 | +€5,090 | +1,016% |
| Recurring financial income | 75 | €501 | €3,466 | +€2,965 | +592% |
| Non-recurring financial income | 76B | - | €2,125 | +€2,125 | |
| Financial charges | 65/66B | €808 | €1,871 | +€1,063 | +132% |
| Recurring financial charges | 65 | €808 | €1,871 | +€1,063 | +132% |
| Profit (loss) for the period before taxes | 9903 | €44,991 | €55,214 | +€10,224 | +22.7% |
| Income taxes | 67/77 | €10,589 | €12,320 | +€1,731 | +16.3% |
| Profit (loss) for the period | 9904 | €34,401 | €42,894 | +€8,493 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,401 | €42,894 | +€8,493 | +24.7% |
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 16 October 2026 via checked.be.