DK&L 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&L Consulting
Largest movements
- Receivables within one year +€35,194
up €35,194 (+11,503%), from €306 to €35,500
of which Other amounts receivable: +€35,500
- Cash +€18,655
up €18,655 (+92.6%), from €20,142 to €38,796
mainly Net result for the year (+€58,251) and Depreciation (+€3,576)
- Tangible fixed assets +€5,937
up €5,937 (+105%), from €5,666 to €11,604
of which Other tangible fixed assets: +€8,355
- Profit (loss) carried forward +€58,251
up €58,251 (+716%), from €8,131 to €66,382
- Trade debts +€3,238
new in 2025: €3,238
- Tax, wage and social debts -€1,535
down €1,535 (-10.4%), from €14,815 to €13,280
- Gross operating margin +€66,869
up €66,869 (+599%), from €11,164 to €78,034
- Taxes +€13,585
up €13,585 (+547%), from €2,483 to €16,068
- Depreciation +€3,190
up €3,190 (+826%), from €386 to €3,576
- Financial income +€931
new in 2025: €931
- Other operating charges +€841
up €841 (+513%), from €164 to €1,005
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 | €26,114 | €85,900 | +€59,786 | +229% |
| Fixed assets | 21/28 | €5,666 | €11,604 | +€5,937 | +105% |
| Tangible fixed assets | 22/27 | €5,666 | €11,604 | +€5,937 | +105% |
| Furniture and vehicles | 24 | €5,666 | €3,249 | -€2,418 | -42.7% |
| Other tangible fixed assets | 26 | - | €8,355 | +€8,355 | |
| Current assets | 29/58 | €20,448 | €74,297 | +€53,849 | +263% |
| Amounts receivable within one year | 40/41 | €306 | €35,500 | +€35,194 | +11,503% |
| Trade receivables | 40 | €306 | - | -€306 | |
| Other amounts receivable | 41 | - | €35,500 | +€35,500 | |
| Cash at bank and in hand | 54/58 | €20,142 | €38,796 | +€18,655 | +92.6% |
| Total equity and liabilities | 10/49 | €26,114 | €85,900 | +€59,786 | +229% |
| Equity | 10/15 | €11,131 | €69,382 | +€58,251 | +523% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,131 | €66,382 | +€58,251 | +716% |
| Amounts payable | 17/49 | €14,983 | €16,518 | +€1,535 | +10.2% |
| Amounts payable within one year | 42/48 | €14,983 | €16,518 | +€1,535 | +10.2% |
| Trade debts | 44 | - | €3,238 | +€3,238 | |
| Suppliers | 440/4 | - | €3,238 | +€3,238 | |
| Taxes, remuneration and social security | 45 | €14,815 | €13,280 | -€1,535 | -10.4% |
| Taxes | 450/3 | €14,815 | €13,280 | -€1,535 | -10.4% |
| Other amounts payable | 47/48 | €168 | - | -€168 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €386 | €3,576 | +€3,190 | +826% |
| Other operating charges | 640/8 | €164 | €1,005 | +€841 | +513% |
| Gross operating margin | 9900 | €11,164 | €78,034 | +€66,869 | +599% |
| Operating profit (loss) | 9901 | €10,614 | €73,453 | +€62,839 | +592% |
| Financial income | 75/76B | - | €931 | +€931 | |
| Recurring financial income | 75 | - | €931 | +€931 | |
| Financial charges | 65/66B | €0 | €66 | +€66 | +655,400% |
| Recurring financial charges | 65 | €0 | €66 | +€66 | +655,400% |
| Profit (loss) for the period before taxes | 9903 | €10,614 | €74,319 | +€63,705 | +600% |
| Income taxes | 67/77 | €2,483 | €16,068 | +€13,585 | +547% |
| Profit (loss) for the period | 9904 | €8,131 | €58,251 | +€50,120 | +616% |
| Profit (loss) for the period to be appropriated | 9905 | €8,131 | €58,251 | +€50,120 | +616% |
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 16 October 2026 via checked.be.