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
- Tangible fixed assets +€15,377
up €15,377 (+83.5%), from €18,409 to €33,786
of which Plant, machinery and equipment: +€17,865
- Receivables within one year -€5,474
down €5,474 (-27.0%), from €20,297 to €14,823
of which Other amounts receivable: -€3,957
- Deferred charges and accrued income -€4,066
down €4,066 (-73.3%), from €5,548 to €1,483
- Cash -€2,466
down €2,466 (-4.1%), from €60,841 to €58,376
mainly Contributions, distributions and other (-€122,355) and Investment in fixed assets (net) (-€20,070)
- Other debts +€78,513
up €78,513 (+434%), from €18,097 to €96,610
- Profit (loss) carried forward -€72,771
no longer reported in 2025 (was €72,771)
- Trade debts -€1,254
down €1,254 (-45.0%), from €2,785 to €1,531
- Tax, wage and social debts -€1,117
down €1,117 (-13.7%), from €8,143 to €7,026
of which Taxes: -€1,117
- Gross operating margin +€4,571
up €4,571 (+6.4%), from €71,689 to €76,259
- Taxes +€1,233
up €1,233 (+7.2%), from €17,243 to €18,477
- Other operating charges -€1,196
down €1,196 (-74.9%), from €1,596 to €400
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 | €105,095 | €108,467 | +€3,371 | +3.2% |
| Fixed assets | 21/28 | €18,409 | €33,786 | +€15,377 | +83.5% |
| Tangible fixed assets | 22/27 | €18,409 | €33,786 | +€15,377 | +83.5% |
| Land and buildings | 22 | €8,395 | €7,090 | -€1,305 | -15.5% |
| Plant, machinery and equipment | 23 | €3,757 | €21,622 | +€17,865 | +476% |
| Furniture and vehicles | 24 | €6,257 | €5,074 | -€1,183 | -18.9% |
| Current assets | 29/58 | €86,686 | €74,681 | -€12,005 | -13.8% |
| Amounts receivable within one year | 40/41 | €20,297 | €14,823 | -€5,474 | -27.0% |
| Trade receivables | 40 | €16,340 | €14,823 | -€1,517 | -9.3% |
| Other amounts receivable | 41 | €3,957 | - | -€3,957 | |
| Cash at bank and in hand | 54/58 | €60,841 | €58,376 | -€2,466 | -4.1% |
| Deferred charges and accrued income | 490/1 | €5,548 | €1,483 | -€4,066 | -73.3% |
| Total equity and liabilities | 10/49 | €105,095 | €108,467 | +€3,371 | +3.2% |
| Equity | 10/15 | €76,071 | €3,300 | -€72,771 | -95.7% |
| Contributions | 10/11 | €3,300 | €3,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,771 | - | -€72,771 | |
| Amounts payable | 17/49 | €29,025 | €105,167 | +€76,142 | +262% |
| Amounts payable within one year | 42/48 | €29,025 | €105,167 | +€76,142 | +262% |
| Trade debts | 44 | €2,785 | €1,531 | -€1,254 | -45.0% |
| Suppliers | 440/4 | €2,785 | €1,531 | -€1,254 | -45.0% |
| Taxes, remuneration and social security | 45 | €8,143 | €7,026 | -€1,117 | -13.7% |
| Taxes | 450/3 | €6,743 | €5,626 | -€1,117 | -16.6% |
| Remuneration and social security | 454/9 | €1,400 | €1,400 | = | 0.0% |
| Other amounts payable | 47/48 | €18,097 | €96,610 | +€78,513 | +434% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,232 | €4,694 | +€462 | +10.9% |
| Other operating charges | 640/8 | €1,596 | €400 | -€1,196 | -74.9% |
| Non-recurring operating charges | 66A | - | €176 | +€176 | |
| Gross operating margin | 9900 | €71,689 | €76,259 | +€4,571 | +6.4% |
| Operating profit (loss) | 9901 | €65,861 | €70,989 | +€5,128 | +7.8% |
| Financial income | 75/76B | €1 | €17 | +€16 | +1,759% |
| Recurring financial income | 75 | €1 | €17 | +€16 | +1,759% |
| Financial charges | 65/66B | €3,173 | €2,946 | -€227 | -7.1% |
| Recurring financial charges | 65 | €3,173 | €2,946 | -€227 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €62,689 | €68,061 | +€5,372 | +8.6% |
| Income taxes | 67/77 | €17,243 | €18,477 | +€1,233 | +7.2% |
| Profit (loss) for the period | 9904 | €45,446 | €49,584 | +€4,138 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,446 | €49,584 | +€4,138 | +9.1% |
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 15 October 2026 via checked.be.