DL 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.
DL Consultancy
Largest movements
- Cash -€48,558
down €48,558 (-91.5%), from €53,072 to €4,514
mainly Tax, wage and social debts (-€24,481) and Net result for the year (-€23,121)
- Deferred charges and accrued income -€8,000
down €8,000 (-100%), from €8,000 to €0
- Receivables within one year -€5,153
down €5,153 (-21.1%), from €24,480 to €19,326
of which Other amounts receivable: -€5,153
- Stocks and contracts -€909
down €909 (-100%), from €909 to €0
- Tax, wage and social debts -€24,481
down €24,481 (-98.8%), from €24,781 to €300
- Profit (loss) carried forward -€23,121
down €23,121 (-78.7%), from -€29,378 to -€52,499
- Other debts -€20,418
down €20,418 (-79.1%), from €25,821 to €5,403
- Trade debts +€4,988
up €4,988 (+482%), from €1,035 to €6,023
- Gross operating margin -€48,409
down €48,409, from €27,181 to -€21,227
- Other operating charges -€1,790
down €1,790 (-77.2%), from €2,318 to €527
- Financial charges -€1,191
down €1,191 (-72.3%), from €1,648 to €457
- Write-downs +€909
up €909, from €0 to €909
- Financial income -€647
down €647 (-100%), from €647 to €0
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 | €86,461 | €23,840 | -€62,620 | -72.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €86,461 | €23,840 | -€62,620 | -72.4% |
| Stocks and contracts in progress | 3 | €909 | €0 | -€909 | -100% |
| Stocks | 30/36 | €909 | €0 | -€909 | -100% |
| Amounts receivable within one year | 40/41 | €24,480 | €19,326 | -€5,153 | -21.1% |
| Trade receivables | 40 | €10,674 | €10,674 | = | 0.0% |
| Other amounts receivable | 41 | €13,806 | €8,652 | -€5,153 | -37.3% |
| Cash at bank and in hand | 54/58 | €53,072 | €4,514 | -€48,558 | -91.5% |
| Deferred charges and accrued income | 490/1 | €8,000 | €0 | -€8,000 | -100% |
| Total equity and liabilities | 10/49 | €86,461 | €23,840 | -€62,620 | -72.4% |
| Equity | 10/15 | €34,824 | €11,703 | -€23,121 | -66.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €45,602 | €45,602 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €43,742 | €43,742 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,378 | -€52,499 | -€23,121 | -78.7% |
| Amounts payable | 17/49 | €51,637 | €12,138 | -€39,500 | -76.5% |
| Amounts payable within one year | 42/48 | €51,637 | €11,726 | -€39,911 | -77.3% |
| Trade debts | 44 | €1,035 | €6,023 | +€4,988 | +482% |
| Suppliers | 440/4 | €1,035 | €6,023 | +€4,988 | +482% |
| Taxes, remuneration and social security | 45 | €24,781 | €300 | -€24,481 | -98.8% |
| Taxes | 450/3 | €24,781 | €300 | -€24,481 | -98.8% |
| Other amounts payable | 47/48 | €25,821 | €5,403 | -€20,418 | -79.1% |
| Accrued charges and deferred income | 492/3 | €0 | €412 | +€412 | |
| Non-recurring operating income | 76A | €89 | €0 | -€89 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €909 | +€909 | |
| Other operating charges | 640/8 | €2,318 | €527 | -€1,790 | -77.2% |
| Gross operating margin | 9900 | €27,181 | -€21,227 | -€48,409 | |
| Operating profit (loss) | 9901 | €24,864 | -€22,664 | -€47,528 | |
| Financial income | 75/76B | €647 | €0 | -€647 | -100% |
| Recurring financial income | 75 | €647 | €0 | -€647 | -100% |
| Financial charges | 65/66B | €1,648 | €457 | -€1,191 | -72.3% |
| Recurring financial charges | 65 | €1,648 | €457 | -€1,191 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | €23,862 | -€23,121 | -€46,983 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €23,862 | -€23,121 | -€46,983 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,862 | -€23,121 | -€46,983 |
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 25 October 2026 via checked.be.