DEX CONSULT: 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.
DEX CONSULT
Largest movements
- Cash -€9,572
down €9,572 (-37.8%), from €25,318 to €15,746
mainly Other debts (-€12,503) and Receivables within one year (-€8,890)
- Receivables within one year +€8,890
up €8,890 (+60.5%), from €14,705 to €23,595
of which Trade receivables: +€10,890
- Tangible fixed assets -€7,459
down €7,459 (-39.3%), from €18,976 to €11,517
- Deferred charges and accrued income +€1,323
up €1,323 (+172%), from €767 to €2,090
- Other debts -€12,503
down €12,503 (-51.5%), from €24,296 to €11,793
- Profit (loss) carried forward +€6,950
up €6,950 (+135%), from €5,161 to €12,110
- Current portion of long-term debt -€1,291
no longer reported in 2025 (was €1,291)
- Gross operating margin +€12,164
up €12,164 (+189%), from €6,429 to €18,593
- Taxes +€2,402
up €2,402 (+237%), from €1,012 to €3,414
- Financial charges -€391
down €391 (-79.9%), from €489 to €98
- Depreciation +€277
up €277 (+3.9%), from €7,182 to €7,459
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 | €59,867 | €52,988 | -€6,879 | -11.5% |
| Fixed assets | 21/28 | €19,017 | €11,558 | -€7,459 | -39.2% |
| Tangible fixed assets | 22/27 | €18,976 | €11,517 | -€7,459 | -39.3% |
| Furniture and vehicles | 24 | €18,976 | €11,517 | -€7,459 | -39.3% |
| Financial fixed assets | 28 | €41 | €41 | = | 0.0% |
| Current assets | 29/58 | €40,849 | €41,430 | +€581 | +1.4% |
| Stocks and contracts in progress | 3 | €60 | - | -€60 | |
| Stocks | 30/36 | €60 | - | -€60 | |
| Amounts receivable within one year | 40/41 | €14,705 | €23,595 | +€8,890 | +60.5% |
| Trade receivables | 40 | €12,705 | €23,595 | +€10,890 | +85.7% |
| Other amounts receivable | 41 | €2,000 | - | -€2,000 | |
| Cash at bank and in hand | 54/58 | €25,318 | €15,746 | -€9,572 | -37.8% |
| Deferred charges and accrued income | 490/1 | €767 | €2,090 | +€1,323 | +172% |
| Total equity and liabilities | 10/49 | €59,867 | €52,988 | -€6,879 | -11.5% |
| Equity | 10/15 | €25,621 | €32,570 | +€6,950 | +27.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,161 | €12,110 | +€6,950 | +135% |
| Amounts payable | 17/49 | €34,246 | €20,418 | -€13,829 | -40.4% |
| Amounts payable within one year | 42/48 | €34,246 | €20,418 | -€13,829 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €1,291 | - | -€1,291 | |
| Trade debts | 44 | €3,545 | €3,456 | -€88 | -2.5% |
| Suppliers | 440/4 | €3,545 | €3,456 | -€88 | -2.5% |
| Taxes, remuneration and social security | 45 | €5,114 | €5,169 | +€54 | +1.1% |
| Taxes | 450/3 | €5,114 | €5,169 | +€54 | +1.1% |
| Other amounts payable | 47/48 | €24,296 | €11,793 | -€12,503 | -51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,182 | €7,459 | +€277 | +3.9% |
| Other operating charges | 640/8 | €749 | €710 | -€39 | -5.2% |
| Gross operating margin | 9900 | €6,429 | €18,593 | +€12,164 | +189% |
| Operating profit (loss) | 9901 | -€1,502 | €10,424 | +€11,926 | |
| Financial income | 75/76B | €35 | €38 | +€3 | +9.6% |
| Recurring financial income | 75 | €35 | €38 | +€3 | +9.6% |
| Financial charges | 65/66B | €489 | €98 | -€391 | -79.9% |
| Recurring financial charges | 65 | €489 | €98 | -€391 | -79.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,957 | €10,363 | +€12,320 | |
| Income taxes | 67/77 | €1,012 | €3,414 | +€2,402 | +237% |
| Profit (loss) for the period | 9904 | -€2,969 | €6,950 | +€9,919 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,969 | €6,950 | +€9,919 |
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 23 October 2026 via checked.be.