DKZ Consultancy: 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.
DKZ Consultancy
Largest movements
- Receivables within one year +€9,062
up €9,062 (+69,494%), from €13 to €9,075
of which Trade receivables: +€9,075
- Cash +€3,810
up €3,810 (+45.1%), from €8,441 to €12,251
mainly Net result for the year (+€8,215) and Tax, wage and social debts (+€3,373)
- Tangible fixed assets -€2,473
down €2,473 (-15.5%), from €15,933 to €13,460
- Profit (loss) carried forward +€5,965
up €5,965 (+63.0%), from €9,466 to €15,432
- Tax, wage and social debts +€3,373
up €3,373 (+56.8%), from €5,935 to €9,307
- Trade debts +€1,303
up €1,303 (+60.5%), from €2,153 to €3,456
- Gross operating margin +€4,222
up €4,222 (+33.5%), from €12,596 to €16,818
- Depreciation +€1,077
up €1,077 (+77.2%), from €1,396 to €2,473
- Taxes +€780
up €780 (+29.6%), from €2,634 to €3,414
- Financial charges -€395
down €395 (-19.6%), from €2,009 to €1,614
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 | €27,158 | €37,678 | +€10,520 | +38.7% |
| Fixed assets | 21/28 | €15,933 | €13,460 | -€2,473 | -15.5% |
| Tangible fixed assets | 22/27 | €15,933 | €13,460 | -€2,473 | -15.5% |
| Furniture and vehicles | 24 | €15,933 | €13,460 | -€2,473 | -15.5% |
| Current assets | 29/58 | €11,225 | €24,218 | +€12,993 | +116% |
| Amounts receivable within one year | 40/41 | €13 | €9,075 | +€9,062 | +69,494% |
| Trade receivables | 40 | - | €9,075 | +€9,075 | |
| Other amounts receivable | 41 | €13 | €0 | -€13 | -100% |
| Cash at bank and in hand | 54/58 | €8,441 | €12,251 | +€3,810 | +45.1% |
| Deferred charges and accrued income | 490/1 | €2,771 | €2,892 | +€121 | +4.4% |
| Total equity and liabilities | 10/49 | €27,158 | €37,678 | +€10,520 | +38.7% |
| Equity | 10/15 | €14,466 | €20,432 | +€5,965 | +41.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,466 | €15,432 | +€5,965 | +63.0% |
| Amounts payable | 17/49 | €12,692 | €17,246 | +€4,555 | +35.9% |
| Amounts payable within one year | 42/48 | €12,692 | €17,246 | +€4,555 | +35.9% |
| Trade debts | 44 | €2,153 | €3,456 | +€1,303 | +60.5% |
| Suppliers | 440/4 | €2,153 | €3,456 | +€1,303 | +60.5% |
| Taxes, remuneration and social security | 45 | €5,935 | €9,307 | +€3,373 | +56.8% |
| Taxes | 450/3 | €5,935 | €9,307 | +€3,373 | +56.8% |
| Other amounts payable | 47/48 | €4,604 | €4,483 | -€121 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,396 | €2,473 | +€1,077 | +77.2% |
| Other operating charges | 640/8 | €1,145 | €1,115 | -€30 | -2.6% |
| Gross operating margin | 9900 | €12,596 | €16,818 | +€4,222 | +33.5% |
| Operating profit (loss) | 9901 | €10,056 | €13,230 | +€3,174 | +31.6% |
| Financial income | 75/76B | €32 | €13 | -€19 | -58.7% |
| Recurring financial income | 75 | €32 | €13 | -€19 | -58.7% |
| Financial charges | 65/66B | €2,009 | €1,614 | -€395 | -19.6% |
| Recurring financial charges | 65 | €2,009 | €1,614 | -€395 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €8,079 | €11,629 | +€3,550 | +43.9% |
| Income taxes | 67/77 | €2,634 | €3,414 | +€780 | +29.6% |
| Profit (loss) for the period | 9904 | €5,445 | €8,215 | +€2,770 | +50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,445 | €8,215 | +€2,770 | +50.9% |
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 21 October 2026 via checked.be.