DLA3 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.
DLA3 CONSULTING
Largest movements
- Tangible fixed assets +€40,399
up €40,399 (+973%), from €4,153 to €44,553
- Receivables within one year +€3,013
up €3,013 (+38.8%), from €7,762 to €10,774
of which Trade receivables: +€2,844
- Cash -€2,435
down €2,435 (-10.4%), from €23,370 to €20,935
mainly Investment in fixed assets (net) (-€49,040) and Contributions, distributions and other (-€20,000)
- Deferred charges and accrued income +€890
new in 2025: €890
- Profit (loss) carried forward +€25,101
up €25,101 (+3,729%), from €673 to €25,774
- Other debts +€13,013
up €13,013 (+186%), from €6,987 to €20,000
- Tax, wage and social debts +€5,156
up €5,156 (+44.8%), from €11,512 to €16,668
of which Taxes: +€7,617
- Trade debts -€1,804
down €1,804 (-97.4%), from €1,852 to €48
- Turnover -€110,332
no longer reported in 2025 (was €110,332)
- Purchases and services -€95,259
no longer reported in 2025 (was €95,259)
- Gross operating margin +€59,466
up €59,466 (+305%), from €19,490 to €78,957
- Taxes +€17,948
up €17,948 (+311%), from €5,768 to €23,716
- Depreciation +€7,170
up €7,170 (+487%), from €1,471 to €8,641
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 | €35,284 | €77,152 | +€41,867 | +119% |
| Fixed assets | 21/28 | €4,153 | €44,553 | +€40,399 | +973% |
| Tangible fixed assets | 22/27 | €4,153 | €44,553 | +€40,399 | +973% |
| Furniture and vehicles | 24 | €4,153 | €44,553 | +€40,399 | +973% |
| Current assets | 29/58 | €31,131 | €32,599 | +€1,468 | +4.7% |
| Amounts receivable within one year | 40/41 | €7,762 | €10,774 | +€3,013 | +38.8% |
| Trade receivables | 40 | €7,260 | €10,104 | +€2,844 | +39.2% |
| Other amounts receivable | 41 | €502 | €671 | +€169 | +33.8% |
| Cash at bank and in hand | 54/58 | €23,370 | €20,935 | -€2,435 | -10.4% |
| Deferred charges and accrued income | 490/1 | - | €890 | +€890 | |
| Total equity and liabilities | 10/49 | €35,284 | €77,152 | +€41,867 | +119% |
| Equity | 10/15 | €14,933 | €40,034 | +€25,101 | +168% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €673 | €25,774 | +€25,101 | +3,729% |
| Amounts payable | 17/49 | €20,351 | €37,117 | +€16,766 | +82.4% |
| Amounts payable within one year | 42/48 | €20,351 | €37,117 | +€16,766 | +82.4% |
| Current portion of amounts payable after more than one year | 42 | - | €401 | +€401 | |
| Trade debts | 44 | €1,852 | €48 | -€1,804 | -97.4% |
| Suppliers | 440/4 | €1,852 | €48 | -€1,804 | -97.4% |
| Taxes, remuneration and social security | 45 | €11,512 | €16,668 | +€5,156 | +44.8% |
| Taxes | 450/3 | €9,052 | €16,668 | +€7,617 | +84.1% |
| Remuneration and social security | 454/9 | €2,460 | - | -€2,460 | |
| Other amounts payable | 47/48 | €6,987 | €20,000 | +€13,013 | +186% |
| Turnover | 70 | €110,332 | - | -€110,332 | |
| Non-recurring operating income | 76A | €4,417 | - | -€4,417 | |
| Goods, raw materials, services and sundry goods | 60/61 | €95,259 | - | -€95,259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,471 | €8,641 | +€7,170 | +487% |
| Other operating charges | 640/8 | €1,011 | €1,313 | +€302 | +29.8% |
| Non-recurring operating charges | 66A | €2,517 | €63 | -€2,454 | -97.5% |
| Gross operating margin | 9900 | €19,490 | €78,957 | +€59,466 | +305% |
| Operating profit (loss) | 9901 | €14,491 | €68,940 | +€54,449 | +376% |
| Financial income | 75/76B | €61 | €71 | +€9 | +15.3% |
| Recurring financial income | 75 | €61 | €71 | +€9 | +15.3% |
| Financial charges | 65/66B | €415 | €194 | -€221 | -53.3% |
| Recurring financial charges | 65 | €415 | €194 | -€221 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €14,137 | €68,817 | +€54,680 | +387% |
| Income taxes | 67/77 | €5,768 | €23,716 | +€17,948 | +311% |
| Profit (loss) for the period | 9904 | €8,370 | €45,101 | +€36,732 | +439% |
| Profit (loss) for the period to be appropriated | 9905 | €8,370 | €45,101 | +€36,732 | +439% |
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 18 October 2026 via checked.be.