D.L.M.Consult: 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.M.Consult
Largest movements
- Receivables within one year -€222,445
down €222,445 (-74.9%), from €296,800 to €74,355
of which Trade receivables: -€163,355
- Receivables after one year +€67,320
new in 2025: €67,320
- Tangible fixed assets +€52,500
up €52,500 (+380%), from €13,823 to €66,323
- Cash -€29,448
down €29,448 (-15.4%), from €190,786 to €161,338
mainly Other debts (-€78,083) and Receivables after one year (-€67,320)
- Deferred charges and accrued income +€13,175
up €13,175 (+1,331%), from €990 to €14,165
- Other debts -€78,083
down €78,083 (-66.5%), from €117,455 to €39,372
- Trade debts -€35,366
down €35,366 (-31.3%), from €112,885 to €77,519
- Tax, wage and social debts -€5,803
down €5,803 (-12.1%), from €48,032 to €42,229
- Gross operating margin -€187,600
down €187,600 (-93.2%), from €201,340 to €13,739
- Taxes -€41,008
down €41,008 (-97.1%), from €42,250 to €1,242
- Depreciation +€7,623
up €7,623 (+189%), from €4,041 to €11,664
- Financial charges -€7,485
down €7,485 (-91.3%), from €8,202 to €717
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 | €502,398 | €383,501 | -€118,897 | -23.7% |
| Fixed assets | 21/28 | €13,823 | €66,323 | +€52,500 | +380% |
| Tangible fixed assets | 22/27 | €13,823 | €66,323 | +€52,500 | +380% |
| Furniture and vehicles | 24 | €13,823 | €66,323 | +€52,500 | +380% |
| Current assets | 29/58 | €488,575 | €317,178 | -€171,397 | -35.1% |
| Amounts receivable after more than one year | 29 | - | €67,320 | +€67,320 | |
| Other amounts receivable | 291 | - | €67,320 | +€67,320 | |
| Amounts receivable within one year | 40/41 | €296,800 | €74,355 | -€222,445 | -74.9% |
| Trade receivables | 40 | €222,782 | €59,428 | -€163,355 | -73.3% |
| Other amounts receivable | 41 | €74,017 | €14,927 | -€59,090 | -79.8% |
| Cash at bank and in hand | 54/58 | €190,786 | €161,338 | -€29,448 | -15.4% |
| Deferred charges and accrued income | 490/1 | €990 | €14,165 | +€13,175 | +1,331% |
| Total equity and liabilities | 10/49 | €502,398 | €383,501 | -€118,897 | -23.7% |
| Equity | 10/15 | €224,025 | €224,380 | +€355 | +0.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €221,025 | €221,380 | +€355 | +0.2% |
| Distributable reserves | 133 | €221,025 | €221,380 | +€355 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €278,372 | €159,121 | -€119,252 | -42.8% |
| Amounts payable within one year | 42/48 | €278,372 | €159,121 | -€119,252 | -42.8% |
| Trade debts | 44 | €112,885 | €77,519 | -€35,366 | -31.3% |
| Suppliers | 440/4 | €112,885 | €77,519 | -€35,366 | -31.3% |
| Taxes, remuneration and social security | 45 | €48,032 | €42,229 | -€5,803 | -12.1% |
| Taxes | 450/3 | €48,032 | €42,229 | -€5,803 | -12.1% |
| Other amounts payable | 47/48 | €117,455 | €39,372 | -€78,083 | -66.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,041 | €11,664 | +€7,623 | +189% |
| Other operating charges | 640/8 | €1,251 | €1,081 | -€171 | -13.6% |
| Gross operating margin | 9900 | €201,340 | €13,739 | -€187,600 | -93.2% |
| Operating profit (loss) | 9901 | €196,048 | €995 | -€195,053 | -99.5% |
| Financial income | 75/76B | €30 | €1,319 | +€1,290 | +4,336% |
| Recurring financial income | 75 | €30 | €1,319 | +€1,290 | +4,336% |
| Financial charges | 65/66B | €8,202 | €717 | -€7,485 | -91.3% |
| Recurring financial charges | 65 | €8,202 | €717 | -€7,485 | -91.3% |
| Profit (loss) for the period before taxes | 9903 | €187,876 | €1,597 | -€186,278 | -99.1% |
| Income taxes | 67/77 | €42,250 | €1,242 | -€41,008 | -97.1% |
| Profit (loss) for the period | 9904 | €145,626 | €355 | -€145,271 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €145,626 | €355 | -€145,271 | -99.8% |
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 28 October 2026 via checked.be.