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D.K. CONSEILS: 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.

What changed

D.K. CONSEILS

BE 0466.955.030
NACE 66.220, Insurance agents and brokers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€30,519
2024 · -€16,023+€46,542
Equity
€274,163
2024 · €337,859-€63,696
Cash
€178,579
2024 · €339,912-€161,333
Balance sheet total
€564,929
2024 · €775,351-€210,422

Largest movements

2024 to 2025
Assets
  • Cash -€161,333

    down €161,333 (-47.5%), from €339,912 to €178,579

    mainly Other debts (-€139,911) and Contributions, distributions and other (-€94,215)

  • Intangible fixed assets -€15,000

    down €15,000 (-100%), from €15,000 to €0

  • Deferred charges and accrued income -€14,293

    down €14,293 (-7.3%), from €196,148 to €181,855

  • Receivables within one year -€13,547

    down €13,547 (-16.5%), from €82,275 to €68,727

Equity and liabilities
  • Other debts -€139,911

    down €139,911 (-37.7%), from €371,382 to €231,471

  • Reserves -€63,696

    down €63,696 (-33.1%), from €192,405 to €128,709

  • Advances received -€17,763

    down €17,763 (-97.0%), from €18,303 to €540

  • Trade debts +€12,958

    up €12,958 (+134%), from €9,643 to €22,601

Income statement
  • Staff costs -€49,225

    down €49,225 (-14.6%), from €337,398 to €288,173

  • Taxes +€15,688

    up €15,688 (+577%), from €2,717 to €18,405

  • Gross operating margin +€11,071

    up €11,071 (+2.9%), from €378,201 to €389,272

  • Other operating charges -€7,961

    down €7,961 (-85.1%), from €9,350 to €1,390

  • Financial income -€4,328

    down €4,328 (-100%), from €4,328 to €0

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€16,023
Gross operating margin +€11,071
Staff costs +€49,225
Depreciation -€1,195
Other operating charges +€7,961
Other operating items +€3,472
Financial income -€4,328
Financial charges -€3,977
Taxes -€15,688
Result 2025 €30,519
raises the resultlowers the resultnot broken down further in the accounts

Derived cash bridge

cash 2024 to 2025

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.

From operations -€41,802
Investment -€21,492
Financing -€98,039
Cash 2024 €339,912
Net result for the year +€30,519
Depreciation +€42,741
Receivables within one year +€13,547
Deferred charges and accrued income +€14,293
Trade debts +€12,958
Tax, wage and social debts +€1,814
Advances received -€17,763
Other debts -€139,911
Investment in fixed assets (net) -€21,492
Current portion of long-term debt -€3,824
Contributions, distributions and other -€94,215
Cash 2025 €178,579
brings cash intakes cash out
Every line side by side 47 lines
Line Code 2024 2025 Change %
Total assets 20/58 €775,351 €564,929 -€210,422 -27.1%
Fixed assets 21/28 €157,016 €135,767 -€21,249 -13.5%
Intangible fixed assets 21 €15,000 €0 -€15,000 -100%
Tangible fixed assets 22/27 €141,758 €135,509 -€6,249 -4.4%
Land and buildings 22 €107,469 €97,866 -€9,602 -8.9%
Plant, machinery and equipment 23 €12,420 €7,582 -€4,838 -39.0%
Furniture and vehicles 24 €21,870 €30,061 +€8,191 +37.5%
Financial fixed assets 28 €258 €258 = 0.0%
Current assets 29/58 €618,334 €429,162 -€189,173 -30.6%
Amounts receivable within one year 40/41 €82,275 €68,727 -€13,547 -16.5%
Other amounts receivable 41 €82,275 €68,727 -€13,547 -16.5%
Current investments 50/53 €0 - =
Cash at bank and in hand 54/58 €339,912 €178,579 -€161,333 -47.5%
Deferred charges and accrued income 490/1 €196,148 €181,855 -€14,293 -7.3%
Total equity and liabilities 10/49 €775,351 €564,929 -€210,422 -27.1%
Equity 10/15 €337,859 €274,163 -€63,696 -18.9%
Contributions 10/11 €6,205 €6,205 = 0.0%
Reserves 13 €192,405 €128,709 -€63,696 -33.1%
Non-distributable reserves 130/1 €192,405 €128,709 -€63,696 -33.1%
Reserves not available under the articles 1311 €192,405 €128,709 -€63,696 -33.1%
Profit (loss) carried forward 14 €139,249 €139,249 = 0.0%
Amounts payable 17/49 €437,492 €290,766 -€146,726 -33.5%
Amounts payable after more than one year 17 €0 - =
Financial debts 170/4 €0 - =
Amounts payable within one year 42/48 €437,492 €290,766 -€146,726 -33.5%
Current portion of amounts payable after more than one year 42 €7,647 €3,822 -€3,824 -50.0%
Trade debts 44 €9,643 €22,601 +€12,958 +134%
Suppliers 440/4 €9,643 €22,601 +€12,958 +134%
Advances received on contracts in progress 46 €18,303 €540 -€17,763 -97.0%
Taxes, remuneration and social security 45 €30,516 €32,331 +€1,814 +5.9%
Taxes 450/3 €0 €3,405 +€3,405
Remuneration and social security 454/9 €30,516 €28,926 -€1,591 -5.2%
Other amounts payable 47/48 €371,382 €231,471 -€139,911 -37.7%
Remuneration, social security and pensions 62 €337,398 €288,173 -€49,225 -14.6%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €41,546 €42,741 +€1,195 +2.9%
Other operating charges 640/8 €9,350 €1,390 -€7,961 -85.1%
Non-recurring operating charges 66A €3,472 - -€3,472
Gross operating margin 9900 €378,201 €389,272 +€11,071 +2.9%
Operating profit (loss) 9901 -€13,566 €56,968 +€70,534
Financial income 75/76B €4,328 €0 -€4,328 -100%
Recurring financial income 75 €4,328 €0 -€4,328 -100%
Financial charges 65/66B €4,068 €8,045 +€3,977 +97.8%
Recurring financial charges 65 €4,068 €8,045 +€3,977 +97.8%
Profit (loss) for the period before taxes 9903 -€13,306 €48,924 +€62,230
Income taxes 67/77 €2,717 €18,405 +€15,688 +577%
Profit (loss) for the period 9904 -€16,023 €30,519 +€46,542
Profit (loss) for the period to be appropriated 9905 -€16,023 €30,519 +€46,542

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.