DCL 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.
DCL Consult
Largest movements
- Financial fixed assets +€103,500
up €103,500 (+690.0%), from €15,000 to €118,500
- Receivables after one year +€27,796
up €27,796 (+202.6%), from €13,720 to €41,516
- Current investments +€25,000
new in 2025: €25,000
- Cash -€20,119
down €20,119 (-35.8%), from €56,148 to €36,029
mainly Investment in fixed assets (net) (-€104,339) and Contributions, distributions and other (-€47,451)
- Tangible fixed assets -€12,869
down €12,869 (-13.6%), from €94,586 to €81,717
of which Land and buildings: -€11,941
- Debts after one year +€57,940
up €57,940 (+45.1%), from €128,488 to €186,427
of which Financial debts: +€57,261
- Other debts +€44,000
new in 2025: €44,000
- Reserves -€20,937
down €20,937 (-39.9%), from €52,416 to €31,479
of which Distributable reserves: -€20,937
- Current portion of long-term debt +€20,685
up €20,685 (+77.5%), from €26,703 to €47,388
- Trade debts +€8,336
up €8,336 (+350.8%), from €2,376 to €10,712
- Gross operating margin +€21,974
up €21,974 (+55.5%), from €39,620 to €61,594
- Taxes +€7,416
up €7,416 (+171.2%), from €4,331 to €11,747
- Depreciation -€3,925
down €3,925 (-22.3%), from €17,633 to €13,708
- Financial charges -€801
down €801 (-8.1%), from €9,925 to €9,124
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 | €233,971 | €348,377 | +€114,406 | +48.9% |
| Fixed assets | 21/28 | €109,586 | €200,217 | +€90,631 | +82.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €94,586 | €81,717 | -€12,869 | -13.6% |
| Land and buildings | 22 | €87,589 | €75,648 | -€11,941 | -13.6% |
| Plant, machinery and equipment | 23 | €177 | €31 | -€146 | -82.6% |
| Furniture and vehicles | 24 | €6,820 | €6,038 | -€782 | -11.5% |
| Financial fixed assets | 28 | €15,000 | €118,500 | +€103,500 | +690.0% |
| Current assets | 29/58 | €124,385 | €148,160 | +€23,775 | +19.1% |
| Amounts receivable after more than one year | 29 | €13,720 | €41,516 | +€27,796 | +202.6% |
| Other amounts receivable | 291 | €13,720 | €41,516 | +€27,796 | +202.6% |
| Amounts receivable within one year | 40/41 | €44,808 | €36,583 | -€8,225 | -18.4% |
| Trade receivables | 40 | €9,366 | €11,577 | +€2,211 | +23.6% |
| Other amounts receivable | 41 | €35,442 | €25,006 | -€10,436 | -29.4% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €56,148 | €36,029 | -€20,119 | -35.8% |
| Deferred charges and accrued income | 490/1 | €9,709 | €9,032 | -€677 | -7.0% |
| Total equity and liabilities | 10/49 | €233,971 | €348,377 | +€114,406 | +48.9% |
| Equity | 10/15 | €71,016 | €50,079 | -€20,937 | -29.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,416 | €31,479 | -€20,937 | -39.9% |
| Non-distributable reserves | 130/1 | €1,263 | €1,263 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,263 | €1,263 | = | 0.0% |
| Distributable reserves | 133 | €51,153 | €30,216 | -€20,937 | -40.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €162,955 | €298,298 | +€135,343 | +83.1% |
| Amounts payable after more than one year | 17 | €128,488 | €186,427 | +€57,940 | +45.1% |
| Financial debts | 170/4 | €128,488 | €185,749 | +€57,261 | +44.6% |
| Other amounts payable | 178/9 | €0 | €678 | +€678 | |
| Amounts payable within one year | 42/48 | €34,467 | €111,871 | +€77,404 | +224.6% |
| Current portion of amounts payable after more than one year | 42 | €26,703 | €47,388 | +€20,685 | +77.5% |
| Trade debts | 44 | €2,376 | €10,712 | +€8,336 | +350.8% |
| Suppliers | 440/4 | €2,376 | €10,712 | +€8,336 | +350.8% |
| Taxes, remuneration and social security | 45 | €5,388 | €9,771 | +€4,383 | +81.3% |
| Taxes | 450/3 | €5,388 | €9,771 | +€4,383 | +81.3% |
| Other amounts payable | 47/48 | - | €44,000 | +€44,000 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,633 | €13,708 | -€3,925 | -22.3% |
| Other operating charges | 640/8 | €1,752 | €1,838 | +€86 | +4.9% |
| Gross operating margin | 9900 | €39,620 | €61,594 | +€21,974 | +55.5% |
| Operating profit (loss) | 9901 | €20,235 | €46,048 | +€25,813 | +127.6% |
| Financial income | 75/76B | €1,116 | €1,336 | +€219 | +19.7% |
| Recurring financial income | 75 | €1,116 | €1,336 | +€219 | +19.7% |
| Financial charges | 65/66B | €9,925 | €9,124 | -€801 | -8.1% |
| Recurring financial charges | 65 | €9,925 | €9,124 | -€801 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €11,427 | €38,260 | +€26,833 | +234.8% |
| Income taxes | 67/77 | €4,331 | €11,747 | +€7,416 | +171.2% |
| Profit (loss) for the period | 9904 | €7,096 | €26,513 | +€19,417 | +273.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,096 | €26,513 | +€19,417 | +273.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.