DLC IT 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.
DLC IT Consultancy
Largest movements
- Receivables within one year -€105,961
down €105,961 (-73.7%), from €143,714 to €37,752
of which Other amounts receivable: -€57,830
- Cash -€4,455
down €4,455 (-14.2%), from €31,439 to €26,984
mainly Contributions, distributions and other (-€120,511) and Trade debts (-€12,670)
- Deferred charges and accrued income +€4,091
new in 2025: €4,091
- Profit (loss) carried forward -€106,628
no longer reported in 2025 (was €106,628)
- Trade debts -€12,670
down €12,670 (-25.4%), from €49,927 to €37,257
- Tax, wage and social debts +€10,551
up €10,551 (+44.7%), from €23,591 to €34,143
- Gross operating margin -€43,709
down €43,709 (-65.9%), from €66,309 to €22,600
- Taxes -€10,124
down €10,124 (-64.8%), from €15,631 to €5,507
- Financial income +€1,511
up €1,511 (+73.4%), from €2,059 to €3,571
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.
Cash bridge derived
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 | €183,181 | €75,237 | -€107,944 | -58.9% |
| Fixed assets | 21/28 | €8,029 | €6,410 | -€1,619 | -20.2% |
| Tangible fixed assets | 22/27 | €8,029 | €6,410 | -€1,619 | -20.2% |
| Furniture and vehicles | 24 | €7,002 | €5,512 | -€1,489 | -21.3% |
| Other tangible fixed assets | 26 | €1,027 | €897 | -€130 | -12.7% |
| Current assets | 29/58 | €175,153 | €68,827 | -€106,325 | -60.7% |
| Amounts receivable within one year | 40/41 | €143,714 | €37,752 | -€105,961 | -73.7% |
| Trade receivables | 40 | €85,883 | €37,752 | -€48,131 | -56.0% |
| Other amounts receivable | 41 | €57,830 | - | -€57,830 | |
| Cash at bank and in hand | 54/58 | €31,439 | €26,984 | -€4,455 | -14.2% |
| Deferred charges and accrued income | 490/1 | - | €4,091 | +€4,091 | |
| Total equity and liabilities | 10/49 | €183,181 | €75,237 | -€107,944 | -58.9% |
| Equity | 10/15 | €108,628 | €2,000 | -€106,628 | -98.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,628 | - | -€106,628 | |
| Amounts payable | 17/49 | €74,553 | €73,237 | -€1,317 | -1.8% |
| Amounts payable within one year | 42/48 | €73,518 | €71,399 | -€2,119 | -2.9% |
| Trade debts | 44 | €49,927 | €37,257 | -€12,670 | -25.4% |
| Suppliers | 440/4 | €49,927 | €37,257 | -€12,670 | -25.4% |
| Taxes, remuneration and social security | 45 | €23,591 | €34,143 | +€10,551 | +44.7% |
| Taxes | 450/3 | €23,591 | €34,143 | +€10,551 | +44.7% |
| Accrued charges and deferred income | 492/3 | €1,035 | €1,838 | +€802 | +77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,295 | €3,665 | +€369 | +11.2% |
| Other operating charges | 640/8 | €1,325 | €1,099 | -€227 | -17.1% |
| Gross operating margin | 9900 | €66,309 | €22,600 | -€43,709 | -65.9% |
| Operating profit (loss) | 9901 | €61,689 | €17,837 | -€43,852 | -71.1% |
| Financial income | 75/76B | €2,059 | €3,571 | +€1,511 | +73.4% |
| Recurring financial income | 75 | €2,059 | €3,571 | +€1,511 | +73.4% |
| Financial charges | 65/66B | €2,638 | €2,018 | -€621 | -23.5% |
| Recurring financial charges | 65 | €2,638 | €2,018 | -€621 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €61,110 | €19,390 | -€41,720 | -68.3% |
| Income taxes | 67/77 | €15,631 | €5,507 | -€10,124 | -64.8% |
| Profit (loss) for the period | 9904 | €45,479 | €13,883 | -€31,596 | -69.5% |
| Profit (loss) for the period to be appropriated | 9905 | €45,479 | €13,883 | -€31,596 | -69.5% |
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 10 October 2026 via checked.be.