DCL CONSULTING & CO: 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.
DCL CONSULTING & CO
Largest movements
- Receivables within one year +€23,752
up €23,752 (+50.7%), from €46,832 to €70,584
of which Other amounts receivable: +€23,179
- Cash +€6,943
up €6,943 (+55.2%), from €12,588 to €19,531
mainly Net result for the year (+€29,135) and Tax, wage and social debts (+€11,644)
- Reserves +€92,582
new in 2025: €92,582
- Profit (loss) carried forward -€63,447
down €63,447 (-100%), from €63,447 to €0
- Other debts -€12,000
down €12,000 (-100%), from €12,000 to €0
- Tax, wage and social debts +€11,644
up €11,644 (+66.5%), from €17,498 to €29,142
- Trade debts +€2,518
up €2,518 (+2,024%), from €124 to €2,642
- Gross operating margin +€46,460
up €46,460, from -€5,591 to €40,868
- Taxes +€9,045
up €9,045 (+2,939%), from €308 to €9,352
- Financial income +€1,239
up €1,239 (+215%), from €576 to €1,815
- Financial charges -€689
down €689 (-25.5%), from €2,700 to €2,011
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 | €95,299 | €126,403 | +€31,104 | +32.6% |
| Fixed assets | 21/28 | €7,421 | €6,581 | -€841 | -11.3% |
| Tangible fixed assets | 22/27 | €7,421 | €6,581 | -€841 | -11.3% |
| Furniture and vehicles | 24 | €5,138 | €4,298 | -€841 | -16.4% |
| Assets under construction and advance payments | 27 | €2,283 | €2,283 | = | 0.0% |
| Current assets | 29/58 | €87,878 | €119,822 | +€31,944 | +36.4% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,832 | €70,584 | +€23,752 | +50.7% |
| Trade receivables | 40 | €37,228 | €37,801 | +€573 | +1.5% |
| Other amounts receivable | 41 | €9,604 | €32,784 | +€23,179 | +241% |
| Cash at bank and in hand | 54/58 | €12,588 | €19,531 | +€6,943 | +55.2% |
| Deferred charges and accrued income | 490/1 | €3,458 | €4,707 | +€1,249 | +36.1% |
| Total equity and liabilities | 10/49 | €95,299 | €126,403 | +€31,104 | +32.6% |
| Equity | 10/15 | €65,447 | €94,582 | +€29,135 | +44.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €92,582 | +€92,582 | |
| Distributable reserves | 133 | - | €92,582 | +€92,582 | |
| Profit (loss) carried forward | 14 | €63,447 | €0 | -€63,447 | -100% |
| Amounts payable | 17/49 | €29,852 | €31,820 | +€1,968 | +6.6% |
| Amounts payable within one year | 42/48 | €29,852 | €31,820 | +€1,968 | +6.6% |
| Financial debts | 43 | €229 | €36 | -€193 | -84.3% |
| Credit institutions | 430/8 | €96 | €0 | -€96 | -100% |
| Other loans | 439 | €133 | €36 | -€97 | -73.0% |
| Trade debts | 44 | €124 | €2,642 | +€2,518 | +2,024% |
| Suppliers | 440/4 | €124 | €2,642 | +€2,518 | +2,024% |
| Taxes, remuneration and social security | 45 | €17,498 | €29,142 | +€11,644 | +66.5% |
| Taxes | 450/3 | €17,498 | €29,142 | +€11,644 | +66.5% |
| Other amounts payable | 47/48 | €12,000 | €0 | -€12,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €816 | €841 | +€24 | +3.0% |
| Other operating charges | 640/8 | €1,220 | €1,344 | +€124 | +10.2% |
| Gross operating margin | 9900 | -€5,591 | €40,868 | +€46,460 | |
| Operating profit (loss) | 9901 | -€7,628 | €38,684 | +€46,312 | |
| Financial income | 75/76B | €576 | €1,815 | +€1,239 | +215% |
| Recurring financial income | 75 | €576 | €1,815 | +€1,239 | +215% |
| Financial charges | 65/66B | €2,700 | €2,011 | -€689 | -25.5% |
| Recurring financial charges | 65 | €2,700 | €2,011 | -€689 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,752 | €38,488 | +€48,239 | |
| Income taxes | 67/77 | €308 | €9,352 | +€9,045 | +2,939% |
| Profit (loss) for the period | 9904 | -€10,060 | €29,135 | +€39,195 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,060 | €29,135 | +€39,195 |
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 27 October 2026 via checked.be.