DKE CONSULT: what changed
Two fiscal 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.
DKE CONSULT
Largest movements
- Cash -€9,274
down €9,274 (-25.2%), from €36,865 to €27,591
mainly Contributions, distributions and other (-€56,075) and Short-term financial debts (-€5,074)
- Receivables within one year -€3,751
down €3,751 (-10.8%), from €34,632 to €30,881
of which Other amounts receivable: -€4,425
- Other debts +€19,179
new in 2025: €19,179
- Reserves -€14,021
down €14,021 (-35.3%), from €39,721 to €25,700
- Contributions -€9,300
down €9,300 (-50.0%), from €18,600 to €9,300
- Short-term financial debts -€5,074
down €5,074 (-100.0%), from €5,074 to €0
- Tax, wage and social debts -€3,089
down €3,089 (-29.6%), from €10,429 to €7,340
- Gross operating margin +€696
up €696 (+1.7%), from €41,883 to €42,579
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 | €73,862 | €61,562 | -€12,301 | -16.7% |
| Fixed assets | 21/28 | €527 | €1,153 | +€626 | +118.9% |
| Tangible fixed assets | 22/27 | €527 | €1,153 | +€626 | +118.9% |
| Furniture and vehicles | 24 | €527 | €1,153 | +€626 | +118.9% |
| Current assets | 29/58 | €73,335 | €60,409 | -€12,927 | -17.6% |
| Amounts receivable within one year | 40/41 | €34,632 | €30,881 | -€3,751 | -10.8% |
| Trade receivables | 40 | €12,443 | €13,116 | +€674 | +5.4% |
| Other amounts receivable | 41 | €22,190 | €17,765 | -€4,425 | -19.9% |
| Cash at bank and in hand | 54/58 | €36,865 | €27,591 | -€9,274 | -25.2% |
| Deferred charges and accrued income | 490/1 | €1,838 | €1,937 | +€99 | +5.4% |
| Total equity and liabilities | 10/49 | €73,862 | €61,562 | -€12,301 | -16.7% |
| Equity | 10/15 | €58,359 | €35,042 | -€23,317 | -40.0% |
| Contributions | 10/11 | €18,600 | €9,300 | -€9,300 | -50.0% |
| Reserves | 13 | €39,721 | €25,700 | -€14,021 | -35.3% |
| Distributable reserves | 133 | €39,721 | €25,700 | -€14,021 | -35.3% |
| Profit (loss) carried forward | 14 | €38 | €42 | +€4 | +10.7% |
| Amounts payable | 17/49 | €15,504 | €26,520 | +€11,016 | +71.1% |
| Amounts payable within one year | 42/48 | €15,504 | €26,520 | +€11,016 | +71.1% |
| Financial debts | 43 | €5,074 | €0 | -€5,074 | -100.0% |
| Credit institutions | 430/8 | €5,074 | €0 | -€5,074 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,429 | €7,340 | -€3,089 | -29.6% |
| Taxes | 450/3 | €10,429 | €7,340 | -€3,089 | -29.6% |
| Other amounts payable | 47/48 | - | €19,179 | +€19,179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €895 | €524 | -€371 | -41.5% |
| Other operating charges | 640/8 | €769 | €792 | +€22 | +2.9% |
| Gross operating margin | 9900 | €41,883 | €42,579 | +€696 | +1.7% |
| Operating profit (loss) | 9901 | €40,219 | €41,263 | +€1,045 | +2.6% |
| Financial income | 75/76B | €762 | €566 | -€196 | -25.7% |
| Recurring financial income | 75 | €762 | €566 | -€196 | -25.7% |
| Financial charges | 65/66B | €487 | €332 | -€155 | -31.8% |
| Recurring financial charges | 65 | €487 | €332 | -€155 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | €40,494 | €41,497 | +€1,004 | +2.5% |
| Income taxes | 67/77 | €8,603 | €8,739 | +€136 | +1.6% |
| Profit (loss) for the period | 9904 | €31,891 | €32,758 | +€868 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,891 | €32,758 | +€868 | +2.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.