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.
DIES CONSULTING
Largest movements
- Cash +€14,117
up €14,117 (+68.7%), from €20,559 to €34,676
mainly Net result for the year (+€15,840) and Other debts (+€13,306)
- Receivables within one year +€6,758
up €6,758 (+880.9%), from €767 to €7,525
of which Trade receivables: +€6,173
- Deferred charges and accrued income +€1,083
new in 2025: €1,083
- Other debts +€13,306
up €13,306 (+435.6%), from €3,055 to €16,361
- Tax, wage and social debts +€4,118
up €4,118 (+178.3%), from €2,309 to €6,427
- Profit (loss) carried forward +€3,056
up €3,056 (+23.9%), from €12,784 to €15,840
- Trade debts +€1,323
up €1,323 (+172.6%), from €767 to €2,090
- Gross operating margin +€10,099
up €10,099 (+89.6%), from €11,268 to €21,366
- Taxes +€1,839
up €1,839 (+79.6%), from €2,309 to €4,148
- Financial charges +€522
up €522 (+1161.0%), from €45 to €567
- Other operating charges +€416
up €416 (+172.3%), from €241 to €657
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 | €21,480 | €43,285 | +€21,804 | +101.5% |
| Fixed assets | 21/28 | €154 | - | -€154 | |
| Tangible fixed assets | 22/27 | €154 | - | -€154 | |
| Plant, machinery and equipment | 23 | €154 | - | -€154 | |
| Current assets | 29/58 | €21,326 | €43,285 | +€21,958 | +103.0% |
| Amounts receivable within one year | 40/41 | €767 | €7,525 | +€6,758 | +880.9% |
| Trade receivables | 40 | - | €6,173 | +€6,173 | |
| Other amounts receivable | 41 | €767 | €1,352 | +€585 | +76.3% |
| Cash at bank and in hand | 54/58 | €20,559 | €34,676 | +€14,117 | +68.7% |
| Deferred charges and accrued income | 490/1 | - | €1,083 | +€1,083 | |
| Total equity and liabilities | 10/49 | €21,480 | €43,285 | +€21,804 | +101.5% |
| Equity | 10/15 | €15,284 | €18,340 | +€3,056 | +20.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,784 | €15,840 | +€3,056 | +23.9% |
| Amounts payable | 17/49 | €6,196 | €24,945 | +€18,749 | +302.6% |
| Amounts payable within one year | 42/48 | €6,130 | €24,878 | +€18,747 | +305.8% |
| Trade debts | 44 | €767 | €2,090 | +€1,323 | +172.6% |
| Suppliers | 440/4 | €767 | €2,090 | +€1,323 | +172.6% |
| Taxes, remuneration and social security | 45 | €2,309 | €6,427 | +€4,118 | +178.3% |
| Taxes | 450/3 | €2,309 | €6,427 | +€4,118 | +178.3% |
| Other amounts payable | 47/48 | €3,055 | €16,361 | +€13,306 | +435.6% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319 | €154 | -€165 | -51.8% |
| Other operating charges | 640/8 | €241 | €657 | +€416 | +172.3% |
| Gross operating margin | 9900 | €11,268 | €21,366 | +€10,099 | +89.6% |
| Operating profit (loss) | 9901 | €10,707 | €20,555 | +€9,848 | +92.0% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €45 | €567 | +€522 | +1161.0% |
| Recurring financial charges | 65 | €45 | €567 | +€522 | +1161.0% |
| Profit (loss) for the period before taxes | 9903 | €10,662 | €19,988 | +€9,326 | +87.5% |
| Income taxes | 67/77 | €2,309 | €4,148 | +€1,839 | +79.6% |
| Profit (loss) for the period | 9904 | €8,353 | €15,840 | +€7,487 | +89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,353 | €15,840 | +€7,487 | +89.6% |
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 27 September 2026 via checked.be.