DLD 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.
DLD Consulting
Largest movements
- Cash +€43,399
up €43,399 (+107.5%), from €40,374 to €83,773
mainly Net result for the year (+€54,377) and Receivables within one year (+€16,100)
- Receivables within one year -€16,100
down €16,100 (-28.7%), from €56,112 to €40,013
of which Other amounts receivable: -€15,548
- Tangible fixed assets -€10,285
down €10,285 (-37.6%), from €27,368 to €17,083
of which Furniture and vehicles: -€9,018
- Other debts +€8,377
up €8,377 (+18.2%), from €46,000 to €54,377
- Tax, wage and social debts +€4,205
up €4,205 (+49.5%), from €8,496 to €12,701
of which Remuneration and social security: +€2,500
- Trade debts +€3,391
up €3,391 (+151.7%), from €2,235 to €5,626
- Gross operating margin +€19,435
up €19,435 (+34.9%), from €55,744 to €75,179
- Taxes +€4,736
up €4,736 (+41.8%), from €11,341 to €16,077
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 | €167,895 | €184,389 | +€16,493 | +9.8% |
| Fixed assets | 21/28 | €27,368 | €17,083 | -€10,285 | -37.6% |
| Tangible fixed assets | 22/27 | €27,368 | €17,083 | -€10,285 | -37.6% |
| Plant, machinery and equipment | 23 | €6,891 | €5,624 | -€1,267 | -18.4% |
| Furniture and vehicles | 24 | €20,478 | €11,459 | -€9,018 | -44.0% |
| Current assets | 29/58 | €140,527 | €167,306 | +€26,779 | +19.1% |
| Amounts receivable after more than one year | 29 | €39,234 | €39,234 | = | 0.0% |
| Other amounts receivable | 291 | €39,234 | €39,234 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,112 | €40,013 | -€16,100 | -28.7% |
| Trade receivables | 40 | €20,220 | €19,668 | -€552 | -2.7% |
| Other amounts receivable | 41 | €35,892 | €20,345 | -€15,548 | -43.3% |
| Cash at bank and in hand | 54/58 | €40,374 | €83,773 | +€43,399 | +107.5% |
| Deferred charges and accrued income | 490/1 | €4,807 | €4,286 | -€521 | -10.8% |
| Total equity and liabilities | 10/49 | €167,895 | €184,389 | +€16,493 | +9.8% |
| Equity | 10/15 | €111,164 | €111,164 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €111,064 | €111,064 | = | 0.0% |
| Distributable reserves | 133 | €111,064 | €111,064 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,731 | €73,224 | +€16,493 | +29.1% |
| Amounts payable within one year | 42/48 | €56,731 | €72,704 | +€15,973 | +28.2% |
| Trade debts | 44 | €2,235 | €5,626 | +€3,391 | +151.7% |
| Suppliers | 440/4 | €2,235 | €5,626 | +€3,391 | +151.7% |
| Taxes, remuneration and social security | 45 | €8,496 | €12,701 | +€4,205 | +49.5% |
| Taxes | 450/3 | €8,496 | €10,201 | +€1,705 | +20.1% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €46,000 | €54,377 | +€8,377 | +18.2% |
| Accrued charges and deferred income | 492/3 | - | €520 | +€520 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,949 | €6,726 | -€223 | -3.2% |
| Other operating charges | 640/8 | €1,340 | €820 | -€520 | -38.8% |
| Gross operating margin | 9900 | €55,744 | €75,179 | +€19,435 | +34.9% |
| Operating profit (loss) | 9901 | €47,455 | €67,634 | +€20,179 | +42.5% |
| Financial income | 75/76B | €2,733 | €3,188 | +€455 | +16.6% |
| Recurring financial income | 75 | €2,733 | €3,188 | +€455 | +16.6% |
| Financial charges | 65/66B | €246 | €368 | +€123 | +50.0% |
| Recurring financial charges | 65 | €246 | €368 | +€123 | +50.0% |
| Profit (loss) for the period before taxes | 9903 | €49,942 | €70,453 | +€20,511 | +41.1% |
| Income taxes | 67/77 | €11,341 | €16,077 | +€4,736 | +41.8% |
| Profit (loss) for the period | 9904 | €38,602 | €54,377 | +€15,775 | +40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €38,602 | €54,377 | +€15,775 | +40.9% |
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 12 October 2026 via checked.be.