DAL 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.
DAL Consulting
Largest movements
- Cash -€84,590
down €84,590 (-35.5%), from €238,041 to €153,452
mainly Contributions, distributions and other (-€81,048) and Net result for the year (-€20,819)
- Tangible fixed assets -€7,783
down €7,783 (-24.0%), from €32,458 to €24,674
of which Furniture and vehicles: -€4,313
- Reserves -€81,048
down €81,048 (-31.9%), from €254,307 to €173,259
- Profit (loss) carried forward -€20,819
new in 2025: -€20,819
- Other debts +€8,356
up €8,356 (+360.7%), from €2,316 to €10,673
- Gross operating margin -€77,193
down €77,193, from €66,000 to -€11,193
- Taxes -€16,086
down €16,086 (-98.5%), from €16,329 to €244
- Financial income -€1,544
no longer reported in 2025 (was €1,544)
- Depreciation -€954
down €954 (-10.9%), from €8,737 to €7,783
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.
Cash bridge derived
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 | €272,397 | €182,133 | -€90,264 | -33.1% |
| Fixed assets | 21/28 | €32,458 | €24,674 | -€7,783 | -24.0% |
| Tangible fixed assets | 22/27 | €32,458 | €24,674 | -€7,783 | -24.0% |
| Land and buildings | 22 | €12,137 | €10,254 | -€1,882 | -15.5% |
| Furniture and vehicles | 24 | €8,584 | €4,271 | -€4,313 | -50.2% |
| Leasing and similar rights | 25 | €11,737 | €10,149 | -€1,588 | -13.5% |
| Current assets | 29/58 | €239,939 | €157,458 | -€82,481 | -34.4% |
| Amounts receivable within one year | 40/41 | €892 | €3,136 | +€2,244 | +251.6% |
| Other amounts receivable | 41 | €892 | €3,136 | +€2,244 | +251.6% |
| Cash at bank and in hand | 54/58 | €238,041 | €153,452 | -€84,590 | -35.5% |
| Deferred charges and accrued income | 490/1 | €1,006 | €870 | -€135 | -13.5% |
| Total equity and liabilities | 10/49 | €272,397 | €182,133 | -€90,264 | -33.1% |
| Equity | 10/15 | €264,307 | €162,440 | -€101,867 | -38.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €254,307 | €173,259 | -€81,048 | -31.9% |
| Distributable reserves | 133 | €254,307 | €173,259 | -€81,048 | -31.9% |
| Profit (loss) carried forward | 14 | - | -€20,819 | -€20,819 | |
| Amounts payable | 17/49 | €8,090 | €19,693 | +€11,603 | +143.4% |
| Amounts payable within one year | 42/48 | €8,090 | €19,693 | +€11,603 | +143.4% |
| Trade debts | 44 | €1,437 | €2,543 | +€1,106 | +77.0% |
| Suppliers | 440/4 | €1,437 | €2,543 | +€1,106 | +77.0% |
| Taxes, remuneration and social security | 45 | €4,337 | €6,477 | +€2,140 | +49.4% |
| Taxes | 450/3 | €4,337 | €6,477 | +€2,140 | +49.4% |
| Other amounts payable | 47/48 | €2,316 | €10,673 | +€8,356 | +360.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,737 | €7,783 | -€954 | -10.9% |
| Other operating charges | 640/8 | €1,042 | €969 | -€72 | -6.9% |
| Gross operating margin | 9900 | €66,000 | -€11,193 | -€77,193 | |
| Operating profit (loss) | 9901 | €56,221 | -€19,946 | -€76,167 | |
| Financial income | 75/76B | €1,544 | - | -€1,544 | |
| Recurring financial income | 75 | €1,544 | - | -€1,544 | |
| Financial charges | 65/66B | €751 | €629 | -€122 | -16.2% |
| Recurring financial charges | 65 | €751 | €629 | -€122 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €57,014 | -€20,575 | -€77,589 | |
| Income taxes | 67/77 | €16,329 | €244 | -€16,086 | -98.5% |
| Profit (loss) for the period | 9904 | €40,684 | -€20,819 | -€61,503 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,684 | -€20,819 | -€61,503 |
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 10 October 2026 via checked.be.