DCK 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.
DCK Consulting
Largest movements
- Stocks and contracts +€41,075
new in 2025: €41,075
- Financial fixed assets +€15,000
new in 2025: €15,000
- Receivables within one year -€13,275
down €13,275 (-74.2%), from €17,884 to €4,609
of which Trade receivables: -€9,764
- Cash +€4,904
up €4,904 (+5,005%), from €98 to €5,002
mainly Net result for the year (+€20,023) and Receivables within one year (+€13,275)
- Profit (loss) carried forward +€20,023
up €20,023, from -€7,127 to €12,896
- Tax, wage and social debts +€12,726
new in 2025: €12,726
of which Taxes: +€12,600
- Trade debts +€10,568
up €10,568 (+80.1%), from €13,190 to €23,758
- Other debts +€4,756
new in 2025: €4,756
- Gross operating margin +€28,118
up €28,118, from -€3,515 to €24,603
- Staff costs +€3,590
new in 2025: €3,590
- Other operating charges +€538
new in 2025: €538
- Write-downs -€400
no longer reported in 2025 (was €400)
- Financial income -€396
no longer reported in 2025 (was €396)
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 | €19,059 | €67,132 | +€48,073 | +252% |
| Fixed assets | 21/28 | €1,077 | €16,446 | +€15,369 | +1,428% |
| Tangible fixed assets | 22/27 | €1,077 | €1,446 | +€369 | +34.3% |
| Furniture and vehicles | 24 | €1,077 | €1,446 | +€369 | +34.3% |
| Financial fixed assets | 28 | - | €15,000 | +€15,000 | |
| Current assets | 29/58 | €17,982 | €50,686 | +€32,704 | +182% |
| Stocks and contracts in progress | 3 | - | €41,075 | +€41,075 | |
| Stocks | 30/36 | - | €41,075 | +€41,075 | |
| Amounts receivable within one year | 40/41 | €17,884 | €4,609 | -€13,275 | -74.2% |
| Trade receivables | 40 | €11,173 | €1,409 | -€9,764 | -87.4% |
| Other amounts receivable | 41 | €6,712 | €3,200 | -€3,512 | -52.3% |
| Cash at bank and in hand | 54/58 | €98 | €5,002 | +€4,904 | +5,005% |
| Total equity and liabilities | 10/49 | €19,059 | €67,132 | +€48,073 | +252% |
| Equity | 10/15 | €5,869 | €25,892 | +€20,023 | +341% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €11,996 | €11,996 | = | 0.0% |
| Distributable reserves | 133 | €11,996 | €11,996 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,127 | €12,896 | +€20,023 | |
| Amounts payable | 17/49 | €13,190 | €41,240 | +€28,050 | +213% |
| Amounts payable within one year | 42/48 | €13,190 | €41,240 | +€28,050 | +213% |
| Trade debts | 44 | €13,190 | €23,758 | +€10,568 | +80.1% |
| Suppliers | 440/4 | €13,190 | €23,758 | +€10,568 | +80.1% |
| Taxes, remuneration and social security | 45 | - | €12,726 | +€12,726 | |
| Taxes | 450/3 | - | €12,600 | +€12,600 | |
| Remuneration and social security | 454/9 | - | €125 | +€125 | |
| Other amounts payable | 47/48 | - | €4,756 | +€4,756 | |
| Remuneration, social security and pensions | 62 | - | €3,590 | +€3,590 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23 | €291 | +€268 | +1,143% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €400 | - | -€400 | |
| Other operating charges | 640/8 | - | €538 | +€538 | |
| Gross operating margin | 9900 | -€3,515 | €24,603 | +€28,118 | |
| Operating profit (loss) | 9901 | -€3,939 | €20,183 | +€24,122 | |
| Financial income | 75/76B | €396 | - | -€396 | |
| Recurring financial income | 75 | €396 | - | -€396 | |
| Financial charges | 65/66B | €199 | €160 | -€39 | -19.8% |
| Recurring financial charges | 65 | €199 | €160 | -€39 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,741 | €20,023 | +€23,765 | |
| Profit (loss) for the period | 9904 | -€3,741 | €20,023 | +€23,765 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,741 | €20,023 | +€23,765 |
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 16 October 2026 via checked.be.