DKI 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.
DKI CONSULTING
Largest movements
- Cash +€79,123
up €79,123 (+26.4%), from €299,561 to €378,684
mainly Net result for the year (+€143,361) and Tax, wage and social debts (+€30,232)
- Tangible fixed assets +€41,937
up €41,937 (+23.7%), from €176,649 to €218,585
of which Land and buildings: +€37,593
- Reserves +€105,435
up €105,435 (+27.0%), from €390,893 to €496,329
of which Distributable reserves: +€107,295
- Tax, wage and social debts +€30,232
up €30,232 (+45.6%), from €66,246 to €96,479
of which Taxes: +€26,832
- Debts after one year -€17,896
down €17,896 (-49.3%), from €36,269 to €18,373
- Depreciation +€5,718
up €5,718 (+31.8%), from €17,977 to €23,696
- Gross operating margin +€5,437
up €5,437 (+2.4%), from €225,517 to €230,954
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 | €517,517 | €639,498 | +€121,981 | +23.6% |
| Fixed assets | 21/28 | €177,249 | €219,185 | +€41,937 | +23.7% |
| Tangible fixed assets | 22/27 | €176,649 | €218,585 | +€41,937 | +23.7% |
| Land and buildings | 22 | €165,416 | €203,008 | +€37,593 | +22.7% |
| Plant, machinery and equipment | 23 | €9,688 | €7,920 | -€1,767 | -18.2% |
| Furniture and vehicles | 24 | €1,545 | €7,657 | +€6,111 | +395% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €340,268 | €420,313 | +€80,044 | +23.5% |
| Amounts receivable within one year | 40/41 | €18,511 | €19,814 | +€1,303 | +7.0% |
| Trade receivables | 40 | €454 | €19,814 | +€19,360 | +4,267% |
| Other amounts receivable | 41 | €18,057 | - | -€18,057 | |
| Current investments | 50/53 | €20,003 | €20,003 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €299,561 | €378,684 | +€79,123 | +26.4% |
| Deferred charges and accrued income | 490/1 | €2,194 | €1,812 | -€381 | -17.4% |
| Total equity and liabilities | 10/49 | €517,517 | €639,498 | +€121,981 | +23.6% |
| Equity | 10/15 | €397,093 | €502,529 | +€105,435 | +26.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €390,893 | €496,329 | +€105,435 | +27.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €389,033 | €496,329 | +€107,295 | +27.6% |
| Amounts payable | 17/49 | €120,424 | €136,970 | +€16,546 | +13.7% |
| Amounts payable after more than one year | 17 | €36,269 | €18,373 | -€17,896 | -49.3% |
| Financial debts | 170/4 | €36,269 | €18,373 | -€17,896 | -49.3% |
| Amounts payable within one year | 42/48 | €84,155 | €118,597 | +€34,442 | +40.9% |
| Current portion of amounts payable after more than one year | 42 | €17,432 | €17,896 | +€464 | +2.7% |
| Trade debts | 44 | €476 | €1,395 | +€919 | +193% |
| Suppliers | 440/4 | €476 | €1,395 | +€919 | +193% |
| Taxes, remuneration and social security | 45 | €66,246 | €96,479 | +€30,232 | +45.6% |
| Taxes | 450/3 | €66,246 | €93,079 | +€26,832 | +40.5% |
| Remuneration and social security | 454/9 | - | €3,400 | +€3,400 | |
| Other amounts payable | 47/48 | - | €2,827 | +€2,827 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,977 | €23,696 | +€5,718 | +31.8% |
| Other operating charges | 640/8 | €2,563 | €2,181 | -€382 | -14.9% |
| Gross operating margin | 9900 | €225,517 | €230,954 | +€5,437 | +2.4% |
| Operating profit (loss) | 9901 | €204,977 | €205,078 | +€101 | 0.0% |
| Financial income | 75/76B | €1,271 | €2,181 | +€910 | +71.6% |
| Recurring financial income | 75 | €1,271 | €2,181 | +€910 | +71.6% |
| Financial charges | 65/66B | €2,012 | €1,453 | -€559 | -27.8% |
| Recurring financial charges | 65 | €2,012 | €1,453 | -€559 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €204,237 | €205,807 | +€1,570 | +0.8% |
| Income taxes | 67/77 | €62,977 | €62,446 | -€531 | -0.8% |
| Profit (loss) for the period | 9904 | €141,259 | €143,361 | +€2,101 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €141,259 | €143,361 | +€2,101 | +1.5% |
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.