Dalco 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.
Dalco Consult
Largest movements
- Tangible fixed assets +€143,748
up €143,748 (+3,213%), from €4,474 to €148,222
of which Land and buildings: +€145,241
- Cash +€20,414
up €20,414 (+104%), from €19,596 to €40,010
mainly Debts after one year (+€64,424) and Net result for the year (+€57,570)
- Current investments +€4,909
new in 2025: €4,909
- Debts after one year +€64,424
new in 2025: €64,424
- Reserves +€55,904
up €55,904 (+247%), from €22,609 to €78,514
- Other debts +€46,701
up €46,701 (+2,803%), from €1,666 to €48,367
- Tax, wage and social debts +€8,067
up €8,067 (+54.3%), from €14,870 to €22,937
of which Taxes: +€8,088
- Trade debts -€5,290
down €5,290 (-98.1%), from €5,390 to €100
- Gross operating margin +€71,474
up €71,474 (+234%), from €30,489 to €101,962
- Depreciation +€23,937
up €23,937 (+585,265%), from €4 to €23,941
- Taxes +€13,437
up €13,437 (+218%), from €6,160 to €19,597
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 | €45,625 | €215,322 | +€169,697 | +372% |
| Fixed assets | 21/28 | €4,474 | €148,222 | +€143,748 | +3,213% |
| Tangible fixed assets | 22/27 | €4,474 | €148,222 | +€143,748 | +3,213% |
| Land and buildings | 22 | - | €145,241 | +€145,241 | |
| Furniture and vehicles | 24 | €4,474 | €2,981 | -€1,493 | -33.4% |
| Current assets | 29/58 | €41,151 | €67,100 | +€25,949 | +63.1% |
| Amounts receivable within one year | 40/41 | €20,829 | €19,694 | -€1,134 | -5.4% |
| Trade receivables | 40 | €18,261 | €19,694 | +€1,433 | +7.8% |
| Other amounts receivable | 41 | €2,567 | €0 | -€2,567 | -100% |
| Current investments | 50/53 | - | €4,909 | +€4,909 | |
| Cash at bank and in hand | 54/58 | €19,596 | €40,010 | +€20,414 | +104% |
| Deferred charges and accrued income | 490/1 | €726 | €2,487 | +€1,761 | +243% |
| Total equity and liabilities | 10/49 | €45,625 | €215,322 | +€169,697 | +372% |
| Equity | 10/15 | €22,610 | €78,515 | +€55,904 | +247% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €22,609 | €78,514 | +€55,904 | +247% |
| Distributable reserves | 133 | €22,609 | €78,514 | +€55,904 | +247% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,015 | €136,808 | +€113,793 | +494% |
| Amounts payable after more than one year | 17 | - | €64,424 | +€64,424 | |
| Financial debts | 170/4 | - | €64,424 | +€64,424 | |
| Amounts payable within one year | 42/48 | €21,926 | €71,448 | +€49,521 | +226% |
| Financial debts | 43 | - | €43 | +€43 | |
| Credit institutions | 430/8 | - | €43 | +€43 | |
| Trade debts | 44 | €5,390 | €100 | -€5,290 | -98.1% |
| Suppliers | 440/4 | €5,390 | €100 | -€5,290 | -98.1% |
| Taxes, remuneration and social security | 45 | €14,870 | €22,937 | +€8,067 | +54.3% |
| Taxes | 450/3 | €13,170 | €21,258 | +€8,088 | +61.4% |
| Remuneration and social security | 454/9 | €1,700 | €1,679 | -€21 | -1.2% |
| Other amounts payable | 47/48 | €1,666 | €48,367 | +€46,701 | +2,803% |
| Accrued charges and deferred income | 492/3 | €1,088 | €936 | -€152 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4 | €23,941 | +€23,937 | +585,265% |
| Other operating charges | 640/8 | €50 | €340 | +€290 | +580% |
| Gross operating margin | 9900 | €30,489 | €101,962 | +€71,474 | +234% |
| Operating profit (loss) | 9901 | €30,435 | €77,681 | +€47,246 | +155% |
| Financial income | 75/76B | €0 | €2 | +€2 | +980% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +980% |
| Financial charges | 65/66B | - | €516 | +€516 | |
| Recurring financial charges | 65 | - | €516 | +€516 | |
| Profit (loss) for the period before taxes | 9903 | €30,435 | €77,167 | +€46,732 | +154% |
| Income taxes | 67/77 | €6,160 | €19,597 | +€13,437 | +218% |
| Profit (loss) for the period | 9904 | €24,275 | €57,570 | +€33,295 | +137% |
| Profit (loss) for the period to be appropriated | 9905 | €24,275 | €57,570 | +€33,295 | +137% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.