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.
D.K. CONSEILS
Largest movements
- 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
- 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
- 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
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 | €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.