DGK Consult: 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.
DGK Consult
Largest movements
- Receivables within one year -€12,324
down €12,324 (-25.0%), from €49,278 to €36,953
of which Trade receivables: -€20,311
- Cash +€12,207
up €12,207 (+129.3%), from €9,440 to €21,647
mainly Net result for the year (+€14,240) and Receivables within one year (+€12,324)
- Reserves +€14,240
up €14,240 (+45.3%), from €31,409 to €45,649
- Tax, wage and social debts -€12,698
down €12,698 (-55.3%), from €22,971 to €10,272
- Trade debts -€1,565
down €1,565 (-59.5%), from €2,633 to €1,067
- Staff costs -€603
down €603 (-9.0%), from €6,729 to €6,126
- Taxes +€437
up €437 (+5.3%), from €8,178 to €8,615
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 | €62,012 | €61,989 | -€23 | 0.0% |
| Fixed assets | 21/28 | €3,294 | €3,388 | +€94 | +2.8% |
| Tangible fixed assets | 22/27 | €544 | €638 | +€94 | +17.2% |
| Furniture and vehicles | 24 | €544 | €638 | +€94 | +17.2% |
| Financial fixed assets | 28 | €2,750 | €2,750 | = | 0.0% |
| Current assets | 29/58 | €58,718 | €58,601 | -€117 | -0.2% |
| Amounts receivable within one year | 40/41 | €49,278 | €36,953 | -€12,324 | -25.0% |
| Trade receivables | 40 | €44,511 | €24,200 | -€20,311 | -45.6% |
| Other amounts receivable | 41 | €4,766 | €12,753 | +€7,987 | +167.6% |
| Cash at bank and in hand | 54/58 | €9,440 | €21,647 | +€12,207 | +129.3% |
| Total equity and liabilities | 10/49 | €62,012 | €61,989 | -€23 | 0.0% |
| Equity | 10/15 | €36,409 | €50,649 | +€14,240 | +39.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €31,409 | €45,649 | +€14,240 | +45.3% |
| Distributable reserves | 133 | €31,409 | €45,649 | +€14,240 | +45.3% |
| Amounts payable | 17/49 | €25,603 | €11,340 | -€14,264 | -55.7% |
| Amounts payable within one year | 42/48 | €25,603 | €11,340 | -€14,264 | -55.7% |
| Trade debts | 44 | €2,633 | €1,067 | -€1,565 | -59.5% |
| Suppliers | 440/4 | €2,633 | €1,067 | -€1,565 | -59.5% |
| Taxes, remuneration and social security | 45 | €22,971 | €10,272 | -€12,698 | -55.3% |
| Taxes | 450/3 | €22,971 | €10,272 | -€12,698 | -55.3% |
| Remuneration, social security and pensions | 62 | €6,729 | €6,126 | -€603 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €306 | +€16 | +5.7% |
| Other operating charges | 640/8 | €1,393 | €1,670 | +€277 | +19.9% |
| Gross operating margin | 9900 | €31,241 | €31,395 | +€154 | +0.5% |
| Operating profit (loss) | 9901 | €22,829 | €23,294 | +€464 | +2.0% |
| Financial income | 75/76B | €141 | €432 | +€291 | +206.9% |
| Recurring financial income | 75 | €141 | €432 | +€291 | +206.9% |
| Financial charges | 65/66B | €1,177 | €871 | -€306 | -26.0% |
| Recurring financial charges | 65 | €1,177 | €871 | -€306 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €21,793 | €22,855 | +€1,062 | +4.9% |
| Income taxes | 67/77 | €8,178 | €8,615 | +€437 | +5.3% |
| Profit (loss) for the period | 9904 | €13,615 | €14,240 | +€625 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,615 | €14,240 | +€625 | +4.6% |
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 11 October 2026 via checked.be.