dK 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.
dK Consult
Largest movements
- Tangible fixed assets -€24,624
down €24,624 (-5.0%), from €488,085 to €463,461
of which Land and buildings: -€18,997
- Cash +€16,530
up €16,530 (+48.0%), from €34,411 to €50,942
mainly Net result for the year (+€30,664) and Other debts (+€30,096)
- Receivables within one year -€6,723
down €6,723 (-37.5%), from €17,948 to €11,225
of which Trade receivables: -€6,588
- Debts after one year -€52,353
down €52,353 (-13.7%), from €381,589 to €329,236
- Other debts +€30,096
up €30,096 (+802%), from €3,750 to €33,846
- Gross operating margin -€6,200
down €6,200 (-7.5%), from €82,917 to €76,717
- Taxes -€2,104
down €2,104 (-14.1%), from €14,881 to €12,777
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 | €541,706 | €526,256 | -€15,450 | -2.9% |
| Fixed assets | 21/28 | €488,190 | €463,566 | -€24,624 | -5.0% |
| Tangible fixed assets | 22/27 | €488,085 | €463,461 | -€24,624 | -5.0% |
| Land and buildings | 22 | €478,927 | €459,930 | -€18,997 | -4.0% |
| Furniture and vehicles | 24 | €9,159 | €3,531 | -€5,627 | -61.4% |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €53,515 | €62,690 | +€9,174 | +17.1% |
| Amounts receivable within one year | 40/41 | €17,948 | €11,225 | -€6,723 | -37.5% |
| Trade receivables | 40 | €17,812 | €11,224 | -€6,588 | -37.0% |
| Other amounts receivable | 41 | €137 | €1 | -€135 | -99.1% |
| Cash at bank and in hand | 54/58 | €34,411 | €50,942 | +€16,530 | +48.0% |
| Deferred charges and accrued income | 490/1 | €1,156 | €523 | -€633 | -54.7% |
| Total equity and liabilities | 10/49 | €541,706 | €526,256 | -€15,450 | -2.9% |
| Equity | 10/15 | €99,693 | €99,693 | = | 0.0% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €54,843 | €54,843 | = | 0.0% |
| Distributable reserves | 133 | €54,843 | €54,843 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,151 | -€15,151 | = | 0.0% |
| Amounts payable | 17/49 | €442,013 | €426,563 | -€15,450 | -3.5% |
| Amounts payable after more than one year | 17 | €381,589 | €329,236 | -€52,353 | -13.7% |
| Financial debts | 170/4 | €381,589 | €329,236 | -€52,353 | -13.7% |
| Amounts payable within one year | 42/48 | €60,424 | €97,327 | +€36,903 | +61.1% |
| Current portion of amounts payable after more than one year | 42 | €36,751 | €37,787 | +€1,036 | +2.8% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €787 | €3,902 | +€3,115 | +396% |
| Suppliers | 440/4 | €787 | €3,902 | +€3,115 | +396% |
| Taxes, remuneration and social security | 45 | €19,135 | €21,791 | +€2,656 | +13.9% |
| Taxes | 450/3 | €19,135 | €21,791 | +€2,656 | +13.9% |
| Other amounts payable | 47/48 | €3,750 | €33,846 | +€30,096 | +802% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,502 | €24,624 | +€122 | +0.5% |
| Other operating charges | 640/8 | €4,575 | €4,944 | +€369 | +8.1% |
| Gross operating margin | 9900 | €82,917 | €76,717 | -€6,200 | -7.5% |
| Operating profit (loss) | 9901 | €53,839 | €47,149 | -€6,691 | -12.4% |
| Financial charges | 65/66B | €3,916 | €3,707 | -€208 | -5.3% |
| Recurring financial charges | 65 | €3,916 | €3,707 | -€208 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €49,924 | €43,441 | -€6,482 | -13.0% |
| Income taxes | 67/77 | €14,881 | €12,777 | -€2,104 | -14.1% |
| Profit (loss) for the period | 9904 | €35,043 | €30,664 | -€4,379 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,043 | €30,664 | -€4,379 | -12.5% |
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 14 October 2026 via checked.be.