D²K 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.
D²K Consulting
Largest movements
- Cash -€51,018
down €51,018 (-31.3%), from €163,195 to €112,177
mainly Current investments (-€50,900) and Receivables within one year (-€26,156)
- Current investments +€50,900
up €50,900 (+133%), from €38,350 to €89,250
- Receivables within one year +€26,156
up €26,156 (+163%), from €16,000 to €42,156
of which Trade receivables: +€22,720
- Tangible fixed assets +€5,477
up €5,477 (+207%), from €2,648 to €8,125
of which Other tangible fixed assets: +€4,000
- Reserves +€52,007
up €52,007 (+32.6%), from €159,335 to €211,342
- Other debts -€17,273
down €17,273 (-69.2%), from €24,979 to €7,705
- Tax, wage and social debts -€2,617
down €2,617 (-14.3%), from €18,287 to €15,670
of which Taxes: -€2,592
- Gross operating margin -€13,282
down €13,282 (-17.1%), from €77,778 to €64,496
- Financial income +€3,484
up €3,484 (+1,153%), from €302 to €3,786
- Taxes -€3,060
down €3,060 (-19.4%), from €15,816 to €12,755
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 | €223,526 | €255,750 | +€32,224 | +14.4% |
| Fixed assets | 21/28 | €3,072 | €8,125 | +€5,053 | +164% |
| Tangible fixed assets | 22/27 | €2,648 | €8,125 | +€5,477 | +207% |
| Plant, machinery and equipment | 23 | €1,829 | €3,595 | +€1,766 | +96.6% |
| Furniture and vehicles | 24 | €819 | €530 | -€289 | -35.3% |
| Other tangible fixed assets | 26 | - | €4,000 | +€4,000 | |
| Financial fixed assets | 28 | €424 | €0 | -€424 | -100% |
| Current assets | 29/58 | €220,454 | €247,625 | +€27,171 | +12.3% |
| Amounts receivable within one year | 40/41 | €16,000 | €42,156 | +€26,156 | +163% |
| Trade receivables | 40 | €16,000 | €38,720 | +€22,720 | +142% |
| Other amounts receivable | 41 | €0 | €3,436 | +€3,436 | |
| Current investments | 50/53 | €38,350 | €89,250 | +€50,900 | +133% |
| Cash at bank and in hand | 54/58 | €163,195 | €112,177 | -€51,018 | -31.3% |
| Deferred charges and accrued income | 490/1 | €2,909 | €4,041 | +€1,133 | +38.9% |
| Total equity and liabilities | 10/49 | €223,526 | €255,750 | +€32,224 | +14.4% |
| Equity | 10/15 | €177,935 | €229,942 | +€52,007 | +29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €159,335 | €211,342 | +€52,007 | +32.6% |
| Distributable reserves | 133 | €159,335 | €211,342 | +€52,007 | +32.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,591 | €25,808 | -€19,783 | -43.4% |
| Amounts payable within one year | 42/48 | €45,591 | €25,808 | -€19,783 | -43.4% |
| Trade debts | 44 | €2,326 | €2,432 | +€107 | +4.6% |
| Suppliers | 440/4 | €2,326 | €2,432 | +€107 | +4.6% |
| Taxes, remuneration and social security | 45 | €18,287 | €15,670 | -€2,617 | -14.3% |
| Taxes | 450/3 | €15,428 | €12,837 | -€2,592 | -16.8% |
| Remuneration and social security | 454/9 | €2,859 | €2,834 | -€25 | -0.9% |
| Other amounts payable | 47/48 | €24,979 | €7,705 | -€17,273 | -69.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €264 | €607 | +€343 | +130% |
| Other operating charges | 640/8 | €528 | €671 | +€143 | +27.1% |
| Gross operating margin | 9900 | €77,778 | €64,496 | -€13,282 | -17.1% |
| Operating profit (loss) | 9901 | €76,986 | €63,219 | -€13,768 | -17.9% |
| Financial income | 75/76B | €302 | €3,786 | +€3,484 | +1,153% |
| Recurring financial income | 75 | €302 | €3,786 | +€3,484 | +1,153% |
| Financial charges | 65/66B | €1,645 | €2,242 | +€598 | +36.3% |
| Recurring financial charges | 65 | €1,645 | €2,242 | +€598 | +36.3% |
| Profit (loss) for the period before taxes | 9903 | €75,644 | €64,763 | -€10,881 | -14.4% |
| Income taxes | 67/77 | €15,816 | €12,755 | -€3,060 | -19.4% |
| Profit (loss) for the period | 9904 | €59,828 | €52,007 | -€7,821 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,828 | €52,007 | -€7,821 | -13.1% |
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 29 October 2026 via checked.be.