PRINCEN-DIGNEF 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.
PRINCEN-DIGNEF CONSULTING
Largest movements
- Cash +€65,623
up €65,623 (+12.5%), from €526,736 to €592,359
mainly Net result for the year (+€72,138) and Depreciation (+€1,560)
- Reserves +€72,138
up €72,138 (+15.0%), from €479,629 to €551,767
of which Distributable reserves: +€72,138
- Gross operating margin -€5,475
down €5,475 (-4.9%), from €111,825 to €106,350
- Taxes -€1,792
down €1,792 (-5.1%), from €35,431 to €33,638
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 | €528,893 | €595,978 | +€67,086 | +12.7% |
| Fixed assets | 21/28 | €918 | €2,332 | +€1,414 | +154% |
| Tangible fixed assets | 22/27 | €918 | €2,332 | +€1,414 | +154% |
| Furniture and vehicles | 24 | €918 | €2,332 | +€1,414 | +154% |
| Current assets | 29/58 | €527,975 | €593,646 | +€65,671 | +12.4% |
| Amounts receivable within one year | 40/41 | €844 | €1,174 | +€329 | +39.0% |
| Trade receivables | 40 | €0 | €184 | +€184 | |
| Other amounts receivable | 41 | €844 | €990 | +€145 | +17.2% |
| Cash at bank and in hand | 54/58 | €526,736 | €592,359 | +€65,623 | +12.5% |
| Deferred charges and accrued income | 490/1 | €395 | €114 | -€281 | -71.1% |
| Total equity and liabilities | 10/49 | €528,893 | €595,978 | +€67,086 | +12.7% |
| Equity | 10/15 | €512,104 | €584,242 | +€72,138 | +14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €479,629 | €551,767 | +€72,138 | +15.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €477,769 | €549,907 | +€72,138 | +15.1% |
| Profit (loss) carried forward | 14 | €26,275 | €26,275 | = | 0.0% |
| Amounts payable | 17/49 | €16,789 | €11,736 | -€5,053 | -30.1% |
| Amounts payable within one year | 42/48 | €16,789 | €11,736 | -€5,053 | -30.1% |
| Trade debts | 44 | €805 | €411 | -€394 | -49.0% |
| Suppliers | 440/4 | €805 | €411 | -€394 | -49.0% |
| Taxes, remuneration and social security | 45 | €10,046 | €8,041 | -€2,005 | -20.0% |
| Taxes | 450/3 | €10,046 | €8,041 | -€2,005 | -20.0% |
| Other amounts payable | 47/48 | €5,939 | €3,285 | -€2,654 | -44.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,784 | €1,560 | -€225 | -12.6% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €111,825 | €106,350 | -€5,475 | -4.9% |
| Operating profit (loss) | 9901 | €109,977 | €104,724 | -€5,252 | -4.8% |
| Financial income | 75/76B | €1,259 | €1,711 | +€452 | +35.9% |
| Recurring financial income | 75 | €1,259 | €1,711 | +€452 | +35.9% |
| Financial charges | 65/66B | €431 | €659 | +€228 | +52.8% |
| Recurring financial charges | 65 | €431 | €659 | +€228 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | €110,804 | €105,777 | -€5,028 | -4.5% |
| Income taxes | 67/77 | €35,431 | €33,638 | -€1,792 | -5.1% |
| Profit (loss) for the period | 9904 | €75,374 | €72,138 | -€3,235 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €75,374 | €72,138 | -€3,235 | -4.3% |
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 30 October 2026 via checked.be.