DY Consultancy: 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.
DY Consultancy
Largest movements
- Tangible fixed assets +€35,381
up €35,381 (+613%), from €5,770 to €41,151
of which Furniture and vehicles: +€35,400
- Receivables within one year -€6,288
down €6,288 (-19.8%), from €31,808 to €25,519
of which Other amounts receivable: -€5,550
- Cash -€2,547
down €2,547 (-5.5%), from €46,342 to €43,795
mainly Investment in fixed assets (net) (-€42,472) and Contributions, distributions and other (-€39,000)
- Other debts +€25,099
up €25,099 (+43.8%), from €57,314 to €82,413
- Tax, wage and social debts +€2,617
up €2,617 (+37.9%), from €6,902 to €9,519
- Profit (loss) carried forward -€1,686
down €1,686 (-94.5%), from €1,783 to €98
- Depreciation +€5,536
up €5,536 (+356%), from €1,555 to €7,091
- Gross operating margin +€1,966
up €1,966 (+3.8%), from €52,366 to €54,333
- Taxes -€1,748
down €1,748 (-16.0%), from €10,950 to €9,203
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 | €86,556 | €112,949 | +€26,393 | +30.5% |
| Fixed assets | 21/28 | €5,800 | €41,181 | +€35,381 | +610% |
| Tangible fixed assets | 22/27 | €5,770 | €41,151 | +€35,381 | +613% |
| Plant, machinery and equipment | 23 | €2,523 | €2,503 | -€19 | -0.8% |
| Furniture and vehicles | 24 | €3,248 | €38,647 | +€35,400 | +1,090% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €80,755 | €71,768 | -€8,987 | -11.1% |
| Amounts receivable within one year | 40/41 | €31,808 | €25,519 | -€6,288 | -19.8% |
| Trade receivables | 40 | €26,258 | €25,519 | -€739 | -2.8% |
| Other amounts receivable | 41 | €5,550 | - | -€5,550 | |
| Cash at bank and in hand | 54/58 | €46,342 | €43,795 | -€2,547 | -5.5% |
| Deferred charges and accrued income | 490/1 | €2,605 | €2,454 | -€152 | -5.8% |
| Total equity and liabilities | 10/49 | €86,556 | €112,949 | +€26,393 | +30.5% |
| Equity | 10/15 | €22,188 | €20,503 | -€1,686 | -7.6% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,783 | €98 | -€1,686 | -94.5% |
| Amounts payable | 17/49 | €64,367 | €92,446 | +€28,079 | +43.6% |
| Amounts payable within one year | 42/48 | €64,367 | €92,446 | +€28,079 | +43.6% |
| Trade debts | 44 | €152 | €515 | +€363 | +239% |
| Suppliers | 440/4 | €152 | €515 | +€363 | +239% |
| Taxes, remuneration and social security | 45 | €6,902 | €9,519 | +€2,617 | +37.9% |
| Taxes | 450/3 | €6,902 | €9,519 | +€2,617 | +37.9% |
| Other amounts payable | 47/48 | €57,314 | €82,413 | +€25,099 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,555 | €7,091 | +€5,536 | +356% |
| Other operating charges | 640/8 | €505 | €537 | +€31 | +6.2% |
| Gross operating margin | 9900 | €52,366 | €54,333 | +€1,966 | +3.8% |
| Operating profit (loss) | 9901 | €50,306 | €46,705 | -€3,601 | -7.2% |
| Financial income | 75/76B | €9 | €1 | -€9 | -94.5% |
| Recurring financial income | 75 | €9 | €1 | -€9 | -94.5% |
| Financial charges | 65/66B | €481 | €188 | -€293 | -60.9% |
| Recurring financial charges | 65 | €481 | €188 | -€293 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €49,835 | €46,517 | -€3,317 | -6.7% |
| Income taxes | 67/77 | €10,950 | €9,203 | -€1,748 | -16.0% |
| Profit (loss) for the period | 9904 | €38,884 | €37,314 | -€1,570 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,884 | €37,314 | -€1,570 | -4.0% |
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 19 October 2026 via checked.be.