DALF 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.
DALF Consulting
Largest movements
- Receivables within one year +€22,498
up €22,498 (+10.2%), from €221,195 to €243,693
of which Trade receivables: +€20,288
- Profit (loss) carried forward +€16,527
up €16,527 (+66.3%), from -€24,915 to -€8,388
- Tax, wage and social debts +€5,550
up €5,550 (+3.1%), from €181,464 to €187,013
of which Taxes: +€5,550
- Gross operating margin +€16,550
up €16,550 (+792%), from €2,089 to €18,640
- Other operating charges -€3,910
down €3,910 (-89.5%), from €4,369 to €459
- Taxes +€2,787
new in 2025: €2,787
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 | €226,052 | €248,255 | +€22,203 | +9.8% |
| Fixed assets | 21/28 | €40 | €40 | = | 0.0% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €226,012 | €248,215 | +€22,203 | +9.8% |
| Stocks and contracts in progress | 3 | €3,177 | €3,177 | = | 0.0% |
| Stocks | 30/36 | €3,177 | €3,177 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €221,195 | €243,693 | +€22,498 | +10.2% |
| Trade receivables | 40 | €104,866 | €125,153 | +€20,288 | +19.3% |
| Other amounts receivable | 41 | €116,329 | €118,540 | +€2,211 | +1.9% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,639 | €1,344 | -€295 | -18.0% |
| Total equity and liabilities | 10/49 | €226,052 | €248,255 | +€22,203 | +9.8% |
| Equity | 10/15 | €19,599 | €36,126 | +€16,527 | +84.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €25,922 | €25,922 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €24,063 | €24,063 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,915 | -€8,388 | +€16,527 | +66.3% |
| Amounts payable | 17/49 | €206,453 | €212,129 | +€5,677 | +2.7% |
| Amounts payable within one year | 42/48 | €206,453 | €212,129 | +€5,677 | +2.7% |
| Trade debts | 44 | €24,989 | €25,116 | +€127 | +0.5% |
| Suppliers | 440/4 | €24,989 | €25,116 | +€127 | +0.5% |
| Taxes, remuneration and social security | 45 | €181,464 | €187,013 | +€5,550 | +3.1% |
| Taxes | 450/3 | - | €5,550 | +€5,550 | |
| Remuneration and social security | 454/9 | €181,464 | €181,464 | = | 0.0% |
| Other operating charges | 640/8 | €4,369 | €459 | -€3,910 | -89.5% |
| Gross operating margin | 9900 | €2,089 | €18,640 | +€16,550 | +792% |
| Operating profit (loss) | 9901 | -€2,279 | €18,181 | +€20,461 | |
| Financial income | 75/76B | €1,257 | €1,218 | -€39 | -3.1% |
| Recurring financial income | 75 | €1,257 | €1,218 | -€39 | -3.1% |
| Financial charges | 65/66B | €246 | €86 | -€160 | -65.1% |
| Recurring financial charges | 65 | €246 | €86 | -€160 | -65.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,268 | €19,314 | +€20,582 | |
| Income taxes | 67/77 | - | €2,787 | +€2,787 | |
| Profit (loss) for the period | 9904 | -€1,268 | €16,527 | +€17,795 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,268 | €16,527 | +€17,795 |
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 19 October 2026 via checked.be.