DKG 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.
DKG Consulting
Largest movements
- Receivables within one year +€6,649
up €6,649 (+264%), from €2,523 to €9,172
of which Trade receivables: +€8,333
- Cash -€3,495
down €3,495 (-5.3%), from €65,697 to €62,202
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€6,649)
- Other debts +€1,435
up €1,435 (+2.9%), from €50,234 to €51,669
- Trade debts +€764
up €764 (+760%), from €101 to €865
- Gross operating margin +€7,818
up €7,818 (+13.2%), from €59,052 to €66,871
- Taxes +€1,532
up €1,532 (+12.1%), from €12,629 to €14,161
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 | €71,190 | €73,715 | +€2,524 | +3.5% |
| Fixed assets | 21/28 | €2,090 | €1,425 | -€665 | -31.8% |
| Tangible fixed assets | 22/27 | €2,090 | €1,425 | -€665 | -31.8% |
| Furniture and vehicles | 24 | €2,090 | €1,425 | -€665 | -31.8% |
| Current assets | 29/58 | €69,101 | €72,290 | +€3,189 | +4.6% |
| Amounts receivable within one year | 40/41 | €2,523 | €9,172 | +€6,649 | +264% |
| Trade receivables | 40 | - | €8,333 | +€8,333 | |
| Other amounts receivable | 41 | €2,523 | €839 | -€1,684 | -66.7% |
| Cash at bank and in hand | 54/58 | €65,697 | €62,202 | -€3,495 | -5.3% |
| Deferred charges and accrued income | 490/1 | €880 | €916 | +€35 | +4.0% |
| Total equity and liabilities | 10/49 | €71,190 | €73,715 | +€2,524 | +3.5% |
| Equity | 10/15 | €19,631 | €19,978 | +€347 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,031 | €1,378 | +€347 | +33.6% |
| Distributable reserves | 133 | €1,031 | €1,378 | +€347 | +33.6% |
| Amounts payable | 17/49 | €51,559 | €53,736 | +€2,177 | +4.2% |
| Amounts payable within one year | 42/48 | €51,046 | €53,209 | +€2,163 | +4.2% |
| Trade debts | 44 | €101 | €865 | +€764 | +760% |
| Suppliers | 440/4 | €101 | €865 | +€764 | +760% |
| Taxes, remuneration and social security | 45 | €711 | €675 | -€36 | -5.1% |
| Taxes | 450/3 | €711 | €675 | -€36 | -5.1% |
| Other amounts payable | 47/48 | €50,234 | €51,669 | +€1,435 | +2.9% |
| Accrued charges and deferred income | 492/3 | €513 | €528 | +€14 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €665 | €665 | = | 0.0% |
| Other operating charges | 640/8 | €1,312 | €1,299 | -€13 | -1.0% |
| Gross operating margin | 9900 | €59,052 | €66,871 | +€7,818 | +13.2% |
| Operating profit (loss) | 9901 | €57,075 | €64,907 | +€7,831 | +13.7% |
| Financial income | 75/76B | €508 | - | -€508 | |
| Recurring financial income | 75 | €508 | - | -€508 | |
| Financial charges | 65/66B | €550 | €399 | -€152 | -27.5% |
| Recurring financial charges | 65 | €550 | €399 | -€152 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €57,033 | €64,508 | +€7,475 | +13.1% |
| Income taxes | 67/77 | €12,629 | €14,161 | +€1,532 | +12.1% |
| Profit (loss) for the period | 9904 | €44,404 | €50,347 | +€5,943 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,404 | €50,347 | +€5,943 | +13.4% |
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 21 October 2026 via checked.be.