DKL 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.
DKL CONSULT
Largest movements
- Cash +€306,459
up €306,459 (+473.3%), from €64,745 to €371,204
mainly Net result for the year (+€139,894) and Receivables within one year (+€134,553)
- Receivables within one year -€134,553
down €134,553 (-87.1%), from €154,432 to €19,879
of which Trade receivables: -€144,913
- Receivables after one year -€119,506
down €119,506 (-44.3%), from €269,506 to €150,000
- Tangible fixed assets -€18,161
no longer reported in 2025 (was €18,161)
- Tax, wage and social debts +€28,814
up €28,814 (+96.9%), from €29,725 to €58,539
- Reserves +€14,894
up €14,894 (+3.9%), from €382,615 to €397,509
- Debts after one year -€14,500
down €14,500 (-38.2%), from €37,976 to €23,476
- Trade debts +€8,556
up €8,556 (+278.7%), from €3,071 to €11,627
- Financial income -€22,252
down €22,252 (-77.3%), from €28,793 to €6,541
- Gross operating margin -€21,589
down €21,589 (-9.5%), from €226,928 to €205,339
- Depreciation -€19,373
down €19,373 (-77.1%), from €25,121 to €5,747
- Other operating charges -€11,484
down €11,484 (-93.0%), from €12,349 to €865
- Financial charges -€9,769
down €9,769 (-63.0%), from €15,502 to €5,733
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 | €506,844 | €541,082 | +€34,238 | +6.8% |
| Fixed assets | 21/28 | €18,161 | - | -€18,161 | |
| Tangible fixed assets | 22/27 | €18,161 | - | -€18,161 | |
| Furniture and vehicles | 24 | €18,161 | - | -€18,161 | |
| Current assets | 29/58 | €488,683 | €541,082 | +€52,399 | +10.7% |
| Amounts receivable after more than one year | 29 | €269,506 | €150,000 | -€119,506 | -44.3% |
| Other amounts receivable | 291 | €269,506 | €150,000 | -€119,506 | -44.3% |
| Amounts receivable within one year | 40/41 | €154,432 | €19,879 | -€134,553 | -87.1% |
| Trade receivables | 40 | €147,323 | €2,410 | -€144,913 | -98.4% |
| Other amounts receivable | 41 | €7,110 | €17,469 | +€10,359 | +145.7% |
| Cash at bank and in hand | 54/58 | €64,745 | €371,204 | +€306,459 | +473.3% |
| Total equity and liabilities | 10/49 | €506,844 | €541,082 | +€34,238 | +6.8% |
| Equity | 10/15 | €416,587 | €431,481 | +€14,894 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €382,615 | €397,509 | +€14,894 | +3.9% |
| Distributable reserves | 133 | €382,615 | €397,509 | +€14,894 | +3.9% |
| Profit (loss) carried forward | 14 | €15,372 | €15,372 | = | 0.0% |
| Amounts payable | 17/49 | €90,257 | €109,602 | +€19,344 | +21.4% |
| Amounts payable after more than one year | 17 | €37,976 | €23,476 | -€14,500 | -38.2% |
| Financial debts | 170/4 | €37,976 | €23,476 | -€14,500 | -38.2% |
| Amounts payable within one year | 42/48 | €52,281 | €85,661 | +€33,379 | +63.8% |
| Financial debts | 43 | €14,464 | €14,599 | +€135 | +0.9% |
| Credit institutions | 430/8 | €14,464 | €14,599 | +€135 | +0.9% |
| Trade debts | 44 | €3,071 | €11,627 | +€8,556 | +278.7% |
| Suppliers | 440/4 | €3,071 | €11,627 | +€8,556 | +278.7% |
| Taxes, remuneration and social security | 45 | €29,725 | €58,539 | +€28,814 | +96.9% |
| Taxes | 450/3 | €29,725 | €58,539 | +€28,814 | +96.9% |
| Other amounts payable | 47/48 | €5,022 | €896 | -€4,126 | -82.2% |
| Accrued charges and deferred income | 492/3 | - | €465 | +€465 | |
| Non-recurring operating income | 76A | €19,506 | - | -€19,506 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,121 | €5,747 | -€19,373 | -77.1% |
| Other operating charges | 640/8 | €12,349 | €865 | -€11,484 | -93.0% |
| Gross operating margin | 9900 | €226,928 | €205,339 | -€21,589 | -9.5% |
| Operating profit (loss) | 9901 | €189,459 | €198,727 | +€9,268 | +4.9% |
| Financial income | 75/76B | €28,793 | €6,541 | -€22,252 | -77.3% |
| Recurring financial income | 75 | €28,793 | €6,541 | -€22,252 | -77.3% |
| Financial charges | 65/66B | €15,502 | €5,733 | -€9,769 | -63.0% |
| Recurring financial charges | 65 | €15,502 | €5,733 | -€9,769 | -63.0% |
| Profit (loss) for the period before taxes | 9903 | €202,750 | €199,535 | -€3,215 | -1.6% |
| Income taxes | 67/77 | €63,757 | €59,641 | -€4,116 | -6.5% |
| Profit (loss) for the period | 9904 | €138,993 | €139,894 | +€901 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €138,993 | €139,894 | +€901 | +0.6% |
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 5 October 2026 via checked.be.