DCK CONSULT: what changed
Two fiscal 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.
DCK CONSULT
Largest movements
- Receivables within one year -€12,551
down €12,551 (-35.6%), from €35,217 to €22,667
of which Trade receivables: -€13,468
- Intangible fixed assets -€3,130
down €3,130 (-58.0%), from €5,401 to €2,271
- Cash +€2,260
up €2,260 (+25.2%), from €8,978 to €11,238
mainly Other debts (+€15,000) and Receivables within one year (+€12,551)
- Reserves -€16,860
down €16,860 (-51.3%), from €32,860 to €16,000
- Other debts +€15,000
new in 2025: €15,000
- Trade debts -€5,644
down €5,644 (-41.8%), from €13,511 to €7,867
- Tax, wage and social debts -€3,350
down €3,350 (-13.3%), from €25,135 to €21,785
of which Taxes: -€10,834
- Profit (loss) carried forward -€2,889
down €2,889 (-23.4%), from -€12,365 to -€15,254
- Staff costs +€18,099
up €18,099 (+64.9%), from €27,887 to €45,986
- Gross operating margin -€7,747
down €7,747 (-13.6%), from €56,986 to €49,239
- Taxes -€5,754
down €5,754 (-97.1%), from €5,929 to €175
- Financial income -€1,921
down €1,921 (-97.5%), from €1,970 to €49
- Depreciation -€1,408
down €1,408 (-22.8%), from €6,184 to €4,776
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 | €59,210 | €45,467 | -€13,743 | -23.2% |
| Fixed assets | 21/28 | €10,544 | €7,085 | -€3,458 | -32.8% |
| Intangible fixed assets | 21 | €5,401 | €2,271 | -€3,130 | -58.0% |
| Tangible fixed assets | 22/27 | €2,353 | €2,024 | -€328 | -14.0% |
| Land and buildings | 22 | €186 | €66 | -€120 | -64.6% |
| Furniture and vehicles | 24 | €2,167 | €1,959 | -€208 | -9.6% |
| Financial fixed assets | 28 | €2,790 | €2,790 | = | 0.0% |
| Current assets | 29/58 | €48,667 | €38,382 | -€10,285 | -21.1% |
| Stocks and contracts in progress | 3 | €2,969 | €2,995 | +€26 | +0.9% |
| Stocks | 30/36 | €2,969 | €2,995 | +€26 | +0.9% |
| Amounts receivable within one year | 40/41 | €35,217 | €22,667 | -€12,551 | -35.6% |
| Trade receivables | 40 | €28,835 | €15,367 | -€13,468 | -46.7% |
| Other amounts receivable | 41 | €6,382 | €7,299 | +€917 | +14.4% |
| Cash at bank and in hand | 54/58 | €8,978 | €11,238 | +€2,260 | +25.2% |
| Deferred charges and accrued income | 490/1 | €1,502 | €1,482 | -€20 | -1.3% |
| Total equity and liabilities | 10/49 | €59,210 | €45,467 | -€13,743 | -23.2% |
| Equity | 10/15 | €20,565 | €816 | -€19,749 | -96.0% |
| Contributions | 10/11 | €70 | €70 | = | 0.0% |
| Reserves | 13 | €32,860 | €16,000 | -€16,860 | -51.3% |
| Distributable reserves | 133 | €32,860 | €16,000 | -€16,860 | -51.3% |
| Profit (loss) carried forward | 14 | -€12,365 | -€15,254 | -€2,889 | -23.4% |
| Amounts payable | 17/49 | €38,645 | €44,652 | +€6,006 | +15.5% |
| Amounts payable within one year | 42/48 | €38,645 | €44,652 | +€6,006 | +15.5% |
| Trade debts | 44 | €13,511 | €7,867 | -€5,644 | -41.8% |
| Suppliers | 440/4 | €13,511 | €7,867 | -€5,644 | -41.8% |
| Taxes, remuneration and social security | 45 | €25,135 | €21,785 | -€3,350 | -13.3% |
| Taxes | 450/3 | €21,123 | €10,290 | -€10,834 | -51.3% |
| Remuneration and social security | 454/9 | €4,011 | €11,495 | +€7,483 | +186.6% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €27,887 | €45,986 | +€18,099 | +64.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,184 | €4,776 | -€1,408 | -22.8% |
| Other operating charges | 640/8 | €2,789 | €1,418 | -€1,371 | -49.2% |
| Gross operating margin | 9900 | €56,986 | €49,239 | -€7,747 | -13.6% |
| Operating profit (loss) | 9901 | €20,126 | -€2,941 | -€23,067 | |
| Financial income | 75/76B | €1,970 | €49 | -€1,921 | -97.5% |
| Recurring financial income | 75 | €1,970 | €49 | -€1,921 | -97.5% |
| Financial charges | 65/66B | €2,332 | €1,682 | -€650 | -27.9% |
| Recurring financial charges | 65 | €2,332 | €1,682 | -€650 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €19,764 | -€4,574 | -€24,338 | |
| Income taxes | 67/77 | €5,929 | €175 | -€5,754 | -97.1% |
| Profit (loss) for the period | 9904 | €13,835 | -€4,749 | -€18,584 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,835 | -€4,749 | -€18,584 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.