DK 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.
DK CONSULTING
Largest movements
- Financial fixed assets +€50,000
new in 2025: €50,000
- Cash -€35,830
down €35,830 (-63.7%), from €56,237 to €20,408
mainly Investment in fixed assets (net) (-€51,783) and Contributions, distributions and other (-€30,346)
- Receivables within one year -€4,617
down €4,617 (-16.7%), from €27,685 to €23,068
of which Trade receivables: -€12,221
- Reserves +€13,855
up €13,855 (+20.7%), from €66,775 to €80,630
of which Distributable reserves: +€13,855
- Trade debts -€5,162
down €5,162 (-95.7%), from €5,395 to €233
- Gross operating margin -€31,778
down €31,778 (-40.5%), from €78,510 to €46,732
- Depreciation -€941
down €941 (-30.5%), from €3,081 to €2,141
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 | €86,971 | €96,167 | +€9,197 | +10.6% |
| Fixed assets | 21/28 | €3,049 | €52,692 | +€49,643 | +1,628% |
| Tangible fixed assets | 22/27 | €3,049 | €2,692 | -€357 | -11.7% |
| Plant, machinery and equipment | 23 | €3,049 | €2,692 | -€357 | -11.7% |
| Financial fixed assets | 28 | - | €50,000 | +€50,000 | |
| Current assets | 29/58 | €83,922 | €43,476 | -€40,446 | -48.2% |
| Amounts receivable within one year | 40/41 | €27,685 | €23,068 | -€4,617 | -16.7% |
| Trade receivables | 40 | €14,036 | €1,815 | -€12,221 | -87.1% |
| Other amounts receivable | 41 | €13,649 | €21,253 | +€7,604 | +55.7% |
| Cash at bank and in hand | 54/58 | €56,237 | €20,408 | -€35,830 | -63.7% |
| Total equity and liabilities | 10/49 | €86,971 | €96,167 | +€9,197 | +10.6% |
| Equity | 10/15 | €72,975 | €86,830 | +€13,855 | +19.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €66,775 | €80,630 | +€13,855 | +20.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,904 | €20,904 | = | 0.0% |
| Distributable reserves | 133 | €44,011 | €57,866 | +€13,855 | +31.5% |
| Amounts payable | 17/49 | €13,996 | €9,337 | -€4,659 | -33.3% |
| Amounts payable within one year | 42/48 | €13,996 | €9,337 | -€4,659 | -33.3% |
| Trade debts | 44 | €5,395 | €233 | -€5,162 | -95.7% |
| Suppliers | 440/4 | €5,395 | €233 | -€5,162 | -95.7% |
| Taxes, remuneration and social security | 45 | €8,601 | €9,104 | +€503 | +5.9% |
| Taxes | 450/3 | €8,601 | €9,104 | +€503 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,081 | €2,141 | -€941 | -30.5% |
| Other operating charges | 640/8 | €184 | - | -€184 | |
| Gross operating margin | 9900 | €78,510 | €46,732 | -€31,778 | -40.5% |
| Operating profit (loss) | 9901 | €75,244 | €44,591 | -€30,653 | -40.7% |
| Financial income | 75/76B | €37 | €492 | +€455 | +1,242% |
| Recurring financial income | 75 | €37 | €492 | +€455 | +1,242% |
| Financial charges | 65/66B | €1,471 | €882 | -€589 | -40.0% |
| Recurring financial charges | 65 | €1,471 | €882 | -€589 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €73,810 | €44,201 | -€29,609 | -40.1% |
| Profit (loss) for the period | 9904 | €73,810 | €44,201 | -€29,609 | -40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,810 | €44,201 | -€29,609 | -40.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.