DKBF-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.
DKBF-Consult
Largest movements
- Cash +€52,247
up €52,247 (+69.2%), from €75,450 to €127,697
mainly Other debts (+€29,406) and Net result for the year (+€27,193)
- Tangible fixed assets -€6,415
down €6,415 (-30.9%), from €20,732 to €14,317
- Receivables within one year +€3,553
up €3,553 (+23.5%), from €15,125 to €18,678
of which Other amounts receivable: +€3,250
- Other debts +€29,406
up €29,406 (+184.3%), from €15,958 to €45,365
- Reserves +€27,193
up €27,193 (+18.6%), from €146,056 to €173,249
- Debts after one year -€6,232
down €6,232 (-37.6%), from €16,572 to €10,341
- Financial charges +€44,490
up €44,490 (+2873.4%), from €1,548 to €46,038
- Gross operating margin +€21,225
up €21,225 (+29.3%), from €72,535 to €93,759
- Taxes -€7,140
down €7,140 (-34.7%), from €20,580 to €13,440
- Financial income -€2,392
down €2,392 (-96.1%), from €2,489 to €97
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 | €211,557 | €260,942 | +€49,385 | +23.3% |
| Fixed assets | 21/28 | €20,982 | €14,567 | -€6,415 | -30.6% |
| Tangible fixed assets | 22/27 | €20,732 | €14,317 | -€6,415 | -30.9% |
| Furniture and vehicles | 24 | €20,732 | €14,317 | -€6,415 | -30.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €190,575 | €246,375 | +€55,800 | +29.3% |
| Amounts receivable within one year | 40/41 | €15,125 | €18,678 | +€3,553 | +23.5% |
| Trade receivables | 40 | €15,125 | €15,428 | +€303 | +2.0% |
| Other amounts receivable | 41 | - | €3,250 | +€3,250 | |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €75,450 | €127,697 | +€52,247 | +69.2% |
| Total equity and liabilities | 10/49 | €211,557 | €260,942 | +€49,385 | +23.3% |
| Equity | 10/15 | €158,456 | €185,649 | +€27,193 | +17.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €146,056 | €173,249 | +€27,193 | +18.6% |
| Distributable reserves | 133 | €146,056 | €173,249 | +€27,193 | +18.6% |
| Amounts payable | 17/49 | €53,101 | €75,292 | +€22,192 | +41.8% |
| Amounts payable after more than one year | 17 | €16,572 | €10,341 | -€6,232 | -37.6% |
| Financial debts | 170/4 | €16,572 | €10,341 | -€6,232 | -37.6% |
| Amounts payable within one year | 42/48 | €36,528 | €64,952 | +€28,424 | +77.8% |
| Current portion of amounts payable after more than one year | 42 | €6,010 | €6,232 | +€222 | +3.7% |
| Trade debts | 44 | €3,088 | €2,302 | -€786 | -25.5% |
| Suppliers | 440/4 | €3,088 | €2,302 | -€786 | -25.5% |
| Taxes, remuneration and social security | 45 | €11,473 | €11,054 | -€419 | -3.7% |
| Taxes | 450/3 | €11,473 | €11,054 | -€419 | -3.7% |
| Other amounts payable | 47/48 | €15,958 | €45,365 | +€29,406 | +184.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,303 | €6,415 | +€112 | +1.8% |
| Other operating charges | 640/8 | €249 | €770 | +€521 | +209.0% |
| Gross operating margin | 9900 | €72,535 | €93,759 | +€21,225 | +29.3% |
| Operating profit (loss) | 9901 | €65,983 | €86,575 | +€20,592 | +31.2% |
| Financial income | 75/76B | €2,489 | €97 | -€2,392 | -96.1% |
| Recurring financial income | 75 | €2,489 | €97 | -€2,392 | -96.1% |
| Financial charges | 65/66B | €1,548 | €46,038 | +€44,490 | +2873.4% |
| Recurring financial charges | 65 | €1,548 | €46,038 | +€44,490 | +2873.4% |
| Profit (loss) for the period before taxes | 9903 | €66,923 | €40,633 | -€26,290 | -39.3% |
| Income taxes | 67/77 | €20,580 | €13,440 | -€7,140 | -34.7% |
| Profit (loss) for the period | 9904 | €46,343 | €27,193 | -€19,150 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,343 | €27,193 | -€19,150 | -41.3% |
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 11 October 2026 via checked.be.