d.l.jconsultancy: 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.l.jconsultancy
Largest movements
- Cash +€62,324
up €62,324 (+139%), from €44,831 to €107,155
mainly Net result for the year (+€57,871) and Tax, wage and social debts (+€5,369)
- Profit (loss) carried forward +€57,871
up €57,871 (+109%), from €53,026 to €110,897
- Tax, wage and social debts +€5,369
up €5,369 (+322%), from €1,669 to €7,038
- Gross operating margin +€18,150
up €18,150 (+32.3%), from €56,114 to €74,264
- Taxes +€4,431
up €4,431 (+38.9%), from €11,378 to €15,809
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 | €56,871 | €120,120 | +€63,249 | +111% |
| Current assets | 29/58 | €56,871 | €120,120 | +€63,249 | +111% |
| Amounts receivable within one year | 40/41 | €12,040 | €12,965 | +€926 | +7.7% |
| Trade receivables | 40 | €10,418 | €11,344 | +€926 | +8.9% |
| Other amounts receivable | 41 | €1,622 | €1,622 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,831 | €107,155 | +€62,324 | +139% |
| Total equity and liabilities | 10/49 | €56,871 | €120,120 | +€63,249 | +111% |
| Equity | 10/15 | €55,026 | €112,897 | +€57,871 | +105% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,026 | €110,897 | +€57,871 | +109% |
| Amounts payable | 17/49 | €1,844 | €7,223 | +€5,378 | +292% |
| Amounts payable within one year | 42/48 | €1,844 | €7,223 | +€5,378 | +292% |
| Trade debts | 44 | €22 | €148 | +€126 | +572% |
| Suppliers | 440/4 | €22 | €148 | +€126 | +572% |
| Taxes, remuneration and social security | 45 | €1,669 | €7,038 | +€5,369 | +322% |
| Taxes | 450/3 | €1,669 | €7,038 | +€5,369 | +322% |
| Other amounts payable | 47/48 | €154 | €36 | -€117 | -76.3% |
| Other operating charges | 640/8 | €387 | €544 | +€156 | +40.4% |
| Gross operating margin | 9900 | €56,114 | €74,264 | +€18,150 | +32.3% |
| Operating profit (loss) | 9901 | €55,727 | €73,721 | +€17,994 | +32.3% |
| Financial charges | 65/66B | €63 | €40 | -€22 | -35.6% |
| Recurring financial charges | 65 | €63 | €40 | -€22 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €55,664 | €73,680 | +€18,016 | +32.4% |
| Income taxes | 67/77 | €11,378 | €15,809 | +€4,431 | +38.9% |
| Profit (loss) for the period | 9904 | €44,286 | €57,871 | +€13,585 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,286 | €57,871 | +€13,585 | +30.7% |
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.