DZone Consulting: 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.
DZone Consulting
Largest movements
- Cash +€79,129
up €79,129 (+240.2%), from €32,944 to €112,074
mainly Net result for the year (+€58,394) and Receivables within one year (+€26,137)
- Receivables within one year -€26,137
down €26,137 (-90.1%), from €29,025 to €2,888
of which Trade receivables: -€29,025
- Deferred charges and accrued income -€1,886
down €1,886 (-25.6%), from €7,382 to €5,496
- Tangible fixed assets +€1,839
up €1,839 (+114.5%), from €1,606 to €3,445
of which Furniture and vehicles: +€1,365
- Profit (loss) carried forward +€58,394
up €58,394 (+130.7%), from €44,681 to €103,075
- Other debts -€4,973
down €4,973 (-49.6%), from €10,022 to €5,049
- Gross operating margin +€13,880
up €13,880 (+22.8%), from €60,745 to €74,625
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 | €70,958 | €123,902 | +€52,944 | +74.6% |
| Fixed assets | 21/28 | €1,606 | €3,445 | +€1,839 | +114.5% |
| Tangible fixed assets | 22/27 | €1,606 | €3,445 | +€1,839 | +114.5% |
| Plant, machinery and equipment | 23 | €1,606 | €2,079 | +€474 | +29.5% |
| Furniture and vehicles | 24 | - | €1,365 | +€1,365 | |
| Current assets | 29/58 | €69,352 | €120,458 | +€51,106 | +73.7% |
| Amounts receivable within one year | 40/41 | €29,025 | €2,888 | -€26,137 | -90.1% |
| Trade receivables | 40 | €29,025 | - | -€29,025 | |
| Other amounts receivable | 41 | - | €2,888 | +€2,888 | |
| Cash at bank and in hand | 54/58 | €32,944 | €112,074 | +€79,129 | +240.2% |
| Deferred charges and accrued income | 490/1 | €7,382 | €5,496 | -€1,886 | -25.6% |
| Total equity and liabilities | 10/49 | €70,958 | €123,902 | +€52,944 | +74.6% |
| Equity | 10/15 | €45,681 | €104,075 | +€58,394 | +127.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,681 | €103,075 | +€58,394 | +130.7% |
| Amounts payable | 17/49 | €25,277 | €19,827 | -€5,450 | -21.6% |
| Amounts payable within one year | 42/48 | €25,277 | €19,827 | -€5,450 | -21.6% |
| Trade debts | 44 | €791 | €996 | +€205 | +26.0% |
| Suppliers | 440/4 | €791 | €996 | +€205 | +26.0% |
| Taxes, remuneration and social security | 45 | €14,463 | €13,782 | -€682 | -4.7% |
| Taxes | 450/3 | €14,463 | €13,782 | -€682 | -4.7% |
| Other amounts payable | 47/48 | €10,022 | €5,049 | -€4,973 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €140 | €640 | +€500 | +358.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €60,745 | €74,625 | +€13,880 | +22.8% |
| Operating profit (loss) | 9901 | €60,218 | €73,585 | +€13,367 | +22.2% |
| Financial income | 75/76B | €12 | €0 | -€12 | -96.5% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -96.5% |
| Financial charges | 65/66B | €16 | €80 | +€64 | +398.4% |
| Recurring financial charges | 65 | €16 | €80 | +€64 | +398.4% |
| Profit (loss) for the period before taxes | 9903 | €60,214 | €73,506 | +€13,292 | +22.1% |
| Income taxes | 67/77 | €15,533 | €15,112 | -€421 | -2.7% |
| Profit (loss) for the period | 9904 | €44,681 | €58,394 | +€13,713 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,681 | €58,394 | +€13,713 | +30.7% |
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 8 October 2026 via checked.be.