Dalgrav 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.
Dalgrav Consulting
Largest movements
- Receivables within one year -€289,832
down €289,832 (-24.2%), from €1.2m to €909,544
of which Trade receivables: -€351,976
- Cash +€15,205
up €15,205 (+1,157%), from €1,315 to €16,519
mainly Receivables within one year (+€289,832) and Current portion of long-term debt (+€10,000)
- Trade debts -€263,794
down €263,794 (-24.0%), from €1.1m to €836,654
- Debts after one year -€20,000
down €20,000 (-100%), from €20,000 to €0
- Gross operating margin +€29,588
up €29,588 (+99.0%), from -€29,898 to -€311
- Other operating charges +€6,043
up €6,043 (+490%), from €1,233 to €7,277
- Financial income +€4,002
up €4,002 (+75.0%), from €5,333 to €9,335
- Depreciation -€1,167
down €1,167 (-78.2%), from €1,494 to €326
- Financial charges -€427
down €427 (-24.6%), from €1,733 to €1,306
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 | €1,201,409 | €931,750 | -€269,658 | -22.4% |
| Fixed assets | 21/28 | €418 | €91 | -€326 | -78.1% |
| Tangible fixed assets | 22/27 | €418 | €91 | -€326 | -78.1% |
| Plant, machinery and equipment | 23 | €418 | €91 | -€326 | -78.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €1,200,991 | €931,659 | -€269,332 | -22.4% |
| Amounts receivable within one year | 40/41 | €1,199,376 | €909,544 | -€289,832 | -24.2% |
| Trade receivables | 40 | €922,388 | €570,412 | -€351,976 | -38.2% |
| Other amounts receivable | 41 | €276,988 | €339,132 | +€62,144 | +22.4% |
| Cash at bank and in hand | 54/58 | €1,315 | €16,519 | +€15,205 | +1,157% |
| Deferred charges and accrued income | 490/1 | €301 | €5,596 | +€5,296 | +1,762% |
| Total equity and liabilities | 10/49 | €1,201,409 | €931,750 | -€269,658 | -22.4% |
| Equity | 10/15 | €57,272 | €57,154 | -€118 | -0.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,272 | €54,154 | -€118 | -0.2% |
| Amounts payable | 17/49 | €1,144,137 | €874,596 | -€269,541 | -23.6% |
| Amounts payable after more than one year | 17 | €20,000 | €0 | -€20,000 | -100% |
| Financial debts | 170/4 | €20,000 | €0 | -€20,000 | -100% |
| Amounts payable within one year | 42/48 | €1,123,749 | €874,596 | -€249,153 | -22.2% |
| Current portion of amounts payable after more than one year | 42 | €21,000 | €31,000 | +€10,000 | +47.6% |
| Trade debts | 44 | €1,100,448 | €836,654 | -€263,794 | -24.0% |
| Suppliers | 440/4 | €1,100,448 | €836,654 | -€263,794 | -24.0% |
| Taxes, remuneration and social security | 45 | €2,302 | €426 | -€1,875 | -81.5% |
| Taxes | 450/3 | €2,302 | €426 | -€1,875 | -81.5% |
| Other amounts payable | 47/48 | €0 | €6,516 | +€6,516 | |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,494 | €326 | -€1,167 | -78.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,233 | €7,277 | +€6,043 | +490% |
| Gross operating margin | 9900 | -€29,898 | -€311 | +€29,588 | +99.0% |
| Operating profit (loss) | 9901 | -€32,625 | -€7,914 | +€24,712 | +75.7% |
| Financial income | 75/76B | €5,333 | €9,335 | +€4,002 | +75.0% |
| Recurring financial income | 75 | €5,333 | €9,335 | +€4,002 | +75.0% |
| Financial charges | 65/66B | €1,733 | €1,306 | -€427 | -24.6% |
| Recurring financial charges | 65 | €1,733 | €1,306 | -€427 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | -€29,025 | €115 | +€29,140 | |
| Income taxes | 67/77 | €193 | €233 | +€39 | +20.4% |
| Profit (loss) for the period | 9904 | -€29,218 | -€118 | +€29,101 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,218 | -€118 | +€29,101 | +99.6% |
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 18 October 2026 via checked.be.