DL&A 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.
DL&A CONSULTING
Largest movements
- Cash -€90,490
down €90,490 (-59.8%), from €151,234 to €60,744
mainly Other debts (-€91,204) and Contributions, distributions and other (-€35,294)
- Other debts -€91,204
down €91,204 (-72.1%), from €126,514 to €35,310
- Tax, wage and social debts -€14,640
down €14,640 (-49.3%), from €29,686 to €15,047
- Reserves +€12,907
up €12,907 (+247%), from €5,234 to €18,142
No income-statement line moved by more than 1% of the activity.
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 | €167,031 | €74,226 | -€92,805 | -55.6% |
| Fixed assets | 21/28 | €1,085 | €213 | -€872 | -80.3% |
| Tangible fixed assets | 22/27 | €1,085 | €213 | -€872 | -80.3% |
| Plant, machinery and equipment | 23 | €1,085 | €213 | -€872 | -80.3% |
| Current assets | 29/58 | €165,946 | €74,013 | -€91,933 | -55.4% |
| Amounts receivable within one year | 40/41 | €14,520 | €13,159 | -€1,361 | -9.4% |
| Trade receivables | 40 | €14,520 | €13,159 | -€1,361 | -9.4% |
| Cash at bank and in hand | 54/58 | €151,234 | €60,744 | -€90,490 | -59.8% |
| Deferred charges and accrued income | 490/1 | €192 | €110 | -€82 | -42.9% |
| Total equity and liabilities | 10/49 | €167,031 | €74,226 | -€92,805 | -55.6% |
| Equity | 10/15 | €10,234 | €23,142 | +€12,907 | +126% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,234 | €18,142 | +€12,907 | +247% |
| Distributable reserves | 133 | €5,234 | €18,142 | +€12,907 | +247% |
| Amounts payable | 17/49 | €156,796 | €51,084 | -€105,712 | -67.4% |
| Amounts payable within one year | 42/48 | €156,796 | €51,084 | -€105,712 | -67.4% |
| Trade debts | 44 | €596 | €727 | +€131 | +22.0% |
| Suppliers | 440/4 | €596 | €727 | +€131 | +22.0% |
| Taxes, remuneration and social security | 45 | €29,686 | €15,047 | -€14,640 | -49.3% |
| Taxes | 450/3 | €29,686 | €15,047 | -€14,640 | -49.3% |
| Other amounts payable | 47/48 | €126,514 | €35,310 | -€91,204 | -72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €872 | €872 | = | 0.0% |
| Other operating charges | 640/8 | - | €546 | +€546 | |
| Gross operating margin | 9900 | €63,297 | €63,700 | +€403 | +0.6% |
| Operating profit (loss) | 9901 | €62,425 | €62,283 | -€142 | -0.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -87.5% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -87.5% |
| Financial charges | 65/66B | €1,378 | €877 | -€501 | -36.4% |
| Recurring financial charges | 65 | €1,378 | €877 | -€501 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €61,047 | €61,406 | +€359 | +0.6% |
| Income taxes | 67/77 | €13,174 | €13,204 | +€31 | +0.2% |
| Profit (loss) for the period | 9904 | €47,873 | €48,201 | +€328 | +0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,873 | €48,201 | +€328 | +0.7% |
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 20 October 2026 via checked.be.