DL Consultance: 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 Consultance
Largest movements
- Cash +€10,879
up €10,879 (+96.4%), from €11,290 to €22,170
mainly Net result for the year (+€20,980) and Other debts (+€8,850)
- Receivables within one year -€2,742
down €2,742 (-8.4%), from €32,479 to €29,737
of which Trade receivables: -€17,424
- Tangible fixed assets -€1,898
down €1,898 (-14.2%), from €13,358 to €11,460
of which Furniture and vehicles: -€1,503
- Other debts +€8,850
up €8,850 (+54.8%), from €16,150 to €25,000
- Profit (loss) carried forward -€8,432
down €8,432 (-28.7%), from €29,428 to €20,996
- Tax, wage and social debts +€5,068
up €5,068 (+74.7%), from €6,781 to €11,849
of which Remuneration and social security: +€2,687
- Trade debts +€874
up €874 (+461%), from €190 to €1,064
- Gross operating margin +€20,467
up €20,467 (+53.0%), from €38,581 to €59,048
- Staff costs +€16,577
up €16,577 (+232%), from €7,151 to €23,728
- Other operating charges -€3,577
down €3,577 (-70.1%), from €5,103 to €1,526
- Taxes -€704
down €704 (-9.6%), from €7,331 to €6,627
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 | €73,009 | €79,369 | +€6,360 | +8.7% |
| Fixed assets | 21/28 | €28,867 | €26,969 | -€1,898 | -6.6% |
| Tangible fixed assets | 22/27 | €13,358 | €11,460 | -€1,898 | -14.2% |
| Plant, machinery and equipment | 23 | €3,729 | €3,333 | -€395 | -10.6% |
| Furniture and vehicles | 24 | €9,630 | €8,127 | -€1,503 | -15.6% |
| Financial fixed assets | 28 | €15,509 | €15,509 | = | 0.0% |
| Current assets | 29/58 | €44,142 | €52,400 | +€8,258 | +18.7% |
| Amounts receivable within one year | 40/41 | €32,479 | €29,737 | -€2,742 | -8.4% |
| Trade receivables | 40 | €17,424 | - | -€17,424 | |
| Other amounts receivable | 41 | €15,055 | €29,737 | +€14,682 | +97.5% |
| Cash at bank and in hand | 54/58 | €11,290 | €22,170 | +€10,879 | +96.4% |
| Deferred charges and accrued income | 490/1 | €373 | €493 | +€120 | +32.3% |
| Total equity and liabilities | 10/49 | €73,009 | €79,369 | +€6,360 | +8.7% |
| Equity | 10/15 | €49,888 | €41,456 | -€8,432 | -16.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,428 | €20,996 | -€8,432 | -28.7% |
| Amounts payable | 17/49 | €23,121 | €37,913 | +€14,792 | +64.0% |
| Amounts payable within one year | 42/48 | €23,121 | €37,913 | +€14,792 | +64.0% |
| Trade debts | 44 | €190 | €1,064 | +€874 | +461% |
| Suppliers | 440/4 | €190 | €1,064 | +€874 | +461% |
| Taxes, remuneration and social security | 45 | €6,781 | €11,849 | +€5,068 | +74.7% |
| Taxes | 450/3 | €6,781 | €9,162 | +€2,381 | +35.1% |
| Remuneration and social security | 454/9 | - | €2,687 | +€2,687 | |
| Other amounts payable | 47/48 | €16,150 | €25,000 | +€8,850 | +54.8% |
| Remuneration, social security and pensions | 62 | €7,151 | €23,728 | +€16,577 | +232% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,476 | €3,368 | -€108 | -3.1% |
| Other operating charges | 640/8 | €5,103 | €1,526 | -€3,577 | -70.1% |
| Gross operating margin | 9900 | €38,581 | €59,048 | +€20,467 | +53.0% |
| Operating profit (loss) | 9901 | €22,851 | €30,426 | +€7,575 | +33.1% |
| Financial income | 75/76B | €5 | €5 | -€1 | -10.0% |
| Recurring financial income | 75 | €5 | €5 | -€1 | -10.0% |
| Financial charges | 65/66B | €2,570 | €2,824 | +€254 | +9.9% |
| Recurring financial charges | 65 | €2,570 | €2,824 | +€254 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €20,287 | €27,607 | +€7,320 | +36.1% |
| Income taxes | 67/77 | €7,331 | €6,627 | -€704 | -9.6% |
| Profit (loss) for the period | 9904 | €12,956 | €20,980 | +€8,024 | +61.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,956 | €20,980 | +€8,024 | +61.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.