D'Lice 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'Lice Consult
Largest movements
- Cash -€18,849
down €18,849 (-65.7%), from €28,667 to €9,819
mainly Contributions, distributions and other (-€40,500) and Deferred charges and accrued income (-€652)
- Tangible fixed assets -€5,099
down €5,099 (-31.9%), from €15,971 to €10,872
of which Furniture and vehicles: -€4,749
- Receivables within one year -€1,470
down €1,470 (-8.5%), from €17,321 to €15,851
of which Trade receivables: -€3,913
- Deferred charges and accrued income +€652
up €652 (+72.1%), from €905 to €1,557
- Reserves -€25,412
down €25,412 (-44.4%), from €57,277 to €31,865
- Gross operating margin -€9,726
down €9,726 (-26.7%), from €36,464 to €26,738
- Taxes -€1,943
down €1,943 (-25.9%), from €7,500 to €5,557
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 | €62,864 | €38,100 | -€24,765 | -39.4% |
| Fixed assets | 21/28 | €15,971 | €10,872 | -€5,099 | -31.9% |
| Tangible fixed assets | 22/27 | €15,971 | €10,872 | -€5,099 | -31.9% |
| Furniture and vehicles | 24 | €12,633 | €7,884 | -€4,749 | -37.6% |
| Other tangible fixed assets | 26 | €3,338 | €2,988 | -€350 | -10.5% |
| Current assets | 29/58 | €46,894 | €27,227 | -€19,666 | -41.9% |
| Amounts receivable within one year | 40/41 | €17,321 | €15,851 | -€1,470 | -8.5% |
| Trade receivables | 40 | €17,321 | €13,408 | -€3,913 | -22.6% |
| Other amounts receivable | 41 | - | €2,443 | +€2,443 | |
| Cash at bank and in hand | 54/58 | €28,667 | €9,819 | -€18,849 | -65.7% |
| Deferred charges and accrued income | 490/1 | €905 | €1,557 | +€652 | +72.1% |
| Total equity and liabilities | 10/49 | €62,864 | €38,100 | -€24,765 | -39.4% |
| Equity | 10/15 | €58,277 | €32,865 | -€25,412 | -43.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €57,277 | €31,865 | -€25,412 | -44.4% |
| Distributable reserves | 133 | €57,277 | €31,865 | -€25,412 | -44.4% |
| Amounts payable | 17/49 | €4,587 | €5,235 | +€648 | +14.1% |
| Amounts payable within one year | 42/48 | €4,587 | €5,235 | +€648 | +14.1% |
| Financial debts | 43 | €11 | - | -€11 | |
| Credit institutions | 430/8 | €11 | - | -€11 | |
| Trade debts | 44 | €138 | €124 | -€14 | -10.2% |
| Suppliers | 440/4 | €138 | €124 | -€14 | -10.2% |
| Taxes, remuneration and social security | 45 | €4,406 | €4,991 | +€586 | +13.3% |
| Taxes | 450/3 | €4,406 | €4,991 | +€586 | +13.3% |
| Other amounts payable | 47/48 | €32 | €119 | +€87 | +272% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,910 | €5,099 | +€188 | +3.8% |
| Other operating charges | 640/8 | €718 | €897 | +€178 | +24.9% |
| Gross operating margin | 9900 | €36,464 | €26,738 | -€9,726 | -26.7% |
| Operating profit (loss) | 9901 | €30,835 | €20,743 | -€10,092 | -32.7% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €119 | €120 | +€1 | +0.8% |
| Recurring financial charges | 65 | €119 | €120 | +€1 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | €30,717 | €20,644 | -€10,072 | -32.8% |
| Income taxes | 67/77 | €7,500 | €5,557 | -€1,943 | -25.9% |
| Profit (loss) for the period | 9904 | €23,217 | €15,088 | -€8,129 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,217 | €15,088 | -€8,129 | -35.0% |
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 24 October 2026 via checked.be.