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 -€52,752
down €52,752 (-42.8%), from €123,355 to €70,603
mainly Contributions, distributions and other (-€76,025) and Accrued charges and deferred income (-€16,185)
- Tangible fixed assets -€45,325
down €45,325 (-8.9%), from €511,815 to €466,490
of which Land and buildings: -€41,882
- Receivables within one year -€16,148
down €16,148 (-60.7%), from €26,587 to €10,439
of which Trade receivables: -€16,148
- Reserves -€88,051
down €88,051 (-9.3%), from €946,459 to €858,407
of which Distributable reserves: -€88,051
- Accrued charges and deferred income -€16,185
down €16,185 (-53.6%), from €30,212 to €14,026
- Gross operating margin -€53,170
down €53,170 (-54.3%), from €97,889 to €44,720
- Taxes -€3,864
down €3,864 (-100%), from €3,864 to €0
- Financial income -€1,054
down €1,054 (-100%), from €1,054 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 | €1,009,254 | €895,030 | -€114,224 | -11.3% |
| Fixed assets | 21/28 | €511,815 | €466,490 | -€45,325 | -8.9% |
| Tangible fixed assets | 22/27 | €511,815 | €466,490 | -€45,325 | -8.9% |
| Land and buildings | 22 | €489,833 | €447,950 | -€41,882 | -8.6% |
| Plant, machinery and equipment | 23 | €21,983 | €18,540 | -€3,443 | -15.7% |
| Current assets | 29/58 | €497,439 | €428,540 | -€68,898 | -13.9% |
| Amounts receivable within one year | 40/41 | €26,587 | €10,439 | -€16,148 | -60.7% |
| Trade receivables | 40 | €26,587 | €10,439 | -€16,148 | -60.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €346,129 | €346,129 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €123,355 | €70,603 | -€52,752 | -42.8% |
| Deferred charges and accrued income | 490/1 | €1,367 | €1,370 | +€3 | +0.2% |
| Total equity and liabilities | 10/49 | €1,009,254 | €895,030 | -€114,224 | -11.3% |
| Equity | 10/15 | €965,059 | €877,007 | -€88,051 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €946,459 | €858,407 | -€88,051 | -9.3% |
| Non-distributable reserves | 130/1 | €346,129 | €346,129 | = | 0.0% |
| Own shares acquired | 1312 | €346,129 | €346,129 | = | 0.0% |
| Distributable reserves | 133 | €600,330 | €512,278 | -€88,051 | -14.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,195 | €18,023 | -€26,172 | -59.2% |
| Amounts payable after more than one year | 17 | €3,672 | €3,672 | = | 0.0% |
| Other amounts payable | 178/9 | €3,672 | €3,672 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,311 | €325 | -€9,987 | -96.9% |
| Trade debts | 44 | €276 | €291 | +€16 | +5.6% |
| Suppliers | 440/4 | €276 | €291 | +€16 | +5.6% |
| Taxes, remuneration and social security | 45 | €3,864 | €33 | -€3,831 | -99.1% |
| Taxes | 450/3 | €3,864 | €33 | -€3,831 | -99.1% |
| Other amounts payable | 47/48 | €6,172 | €0 | -€6,172 | -100% |
| Accrued charges and deferred income | 492/3 | €30,212 | €14,026 | -€16,185 | -53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,325 | €45,325 | = | 0.0% |
| Other operating charges | 640/8 | €11,071 | €11,402 | +€331 | +3.0% |
| Gross operating margin | 9900 | €97,889 | €44,720 | -€53,170 | -54.3% |
| Operating profit (loss) | 9901 | €41,493 | -€12,008 | -€53,501 | |
| Financial income | 75/76B | €1,054 | €0 | -€1,054 | -100% |
| Recurring financial income | 75 | €1,054 | €0 | -€1,054 | -100% |
| Financial charges | 65/66B | €44 | €18 | -€26 | -58.0% |
| Recurring financial charges | 65 | €44 | €18 | -€26 | -58.0% |
| Profit (loss) for the period before taxes | 9903 | €42,503 | -€12,026 | -€54,529 | |
| Income taxes | 67/77 | €3,864 | €0 | -€3,864 | -100% |
| Profit (loss) for the period | 9904 | €38,639 | -€12,026 | -€50,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,639 | -€12,026 | -€50,665 |
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 17 October 2026 via checked.be.