DLex Consulting: what changed
Two fiscal 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.
DLex Consulting
Largest movements
- Cash +€50,841
up €50,841 (+31.6%), from €160,862 to €211,703
mainly Net result for the year (+€126,351) and Receivables after one year (+€24,000)
- Receivables after one year -€24,000
down €24,000 (-21.2%), from €113,063 to €89,063
- Tangible fixed assets -€6,062
down €6,062 (-34.1%), from €17,800 to €11,738
of which Other tangible fixed assets: -€3,383
- Receivables within one year +€4,313
up €4,313 (+10.2%), from €42,317 to €46,630
of which Trade receivables: +€7,689
- Other debts +€20,000
up €20,000 (+20.0%), from €100,000 to €120,000
- Tax, wage and social debts +€6,470
up €6,470 (+13.4%), from €48,179 to €54,649
- Reserves +€6,351
up €6,351 (+3.5%), from €181,373 to €187,724
- Current portion of long-term debt -€4,298
no longer reported in 2025 (was €4,298)
- Gross operating margin +€19,725
up €19,725 (+12.9%), from €153,045 to €172,770
- Taxes +€5,318
up €5,318 (+14.6%), from €36,453 to €41,771
- Depreciation -€2,875
down €2,875 (-27.7%), from €10,382 to €7,507
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 | €340,888 | €366,409 | +€25,521 | +7.5% |
| Fixed assets | 21/28 | €17,800 | €11,738 | -€6,062 | -34.1% |
| Tangible fixed assets | 22/27 | €17,800 | €11,738 | -€6,062 | -34.1% |
| Furniture and vehicles | 24 | €4,485 | €5,074 | +€589 | +13.1% |
| Leasing and similar rights | 25 | €3,267 | - | -€3,267 | |
| Other tangible fixed assets | 26 | €10,048 | €6,665 | -€3,383 | -33.7% |
| Current assets | 29/58 | €323,088 | €354,671 | +€31,583 | +9.8% |
| Amounts receivable after more than one year | 29 | €113,063 | €89,063 | -€24,000 | -21.2% |
| Other amounts receivable | 291 | €113,063 | €89,063 | -€24,000 | -21.2% |
| Amounts receivable within one year | 40/41 | €42,317 | €46,630 | +€4,313 | +10.2% |
| Trade receivables | 40 | €25,350 | €33,039 | +€7,689 | +30.3% |
| Other amounts receivable | 41 | €16,967 | €13,591 | -€3,376 | -19.9% |
| Cash at bank and in hand | 54/58 | €160,862 | €211,703 | +€50,841 | +31.6% |
| Deferred charges and accrued income | 490/1 | €6,846 | €7,274 | +€428 | +6.3% |
| Total equity and liabilities | 10/49 | €340,888 | €366,409 | +€25,521 | +7.5% |
| Equity | 10/15 | €183,373 | €189,724 | +€6,351 | +3.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €181,373 | €187,724 | +€6,351 | +3.5% |
| Distributable reserves | 133 | €181,373 | €187,724 | +€6,351 | +3.5% |
| Amounts payable | 17/49 | €157,515 | €176,685 | +€19,170 | +12.2% |
| Amounts payable within one year | 42/48 | €157,515 | €176,685 | +€19,170 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €4,298 | - | -€4,298 | |
| Trade debts | 44 | €5,038 | €2,036 | -€3,001 | -59.6% |
| Suppliers | 440/4 | €5,038 | €2,036 | -€3,001 | -59.6% |
| Taxes, remuneration and social security | 45 | €48,179 | €54,649 | +€6,470 | +13.4% |
| Taxes | 450/3 | €48,179 | €54,649 | +€6,470 | +13.4% |
| Other amounts payable | 47/48 | €100,000 | €120,000 | +€20,000 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,382 | €7,507 | -€2,875 | -27.7% |
| Other operating charges | 640/8 | €2,008 | €847 | -€1,161 | -57.8% |
| Gross operating margin | 9900 | €153,045 | €172,770 | +€19,725 | +12.9% |
| Operating profit (loss) | 9901 | €140,655 | €164,416 | +€23,761 | +16.9% |
| Financial income | 75/76B | €3,168 | €3,974 | +€806 | +25.5% |
| Recurring financial income | 75 | €3,168 | €3,974 | +€806 | +25.5% |
| Financial charges | 65/66B | €237 | €268 | +€32 | +13.4% |
| Recurring financial charges | 65 | €237 | €268 | +€32 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €143,586 | €168,122 | +€24,536 | +17.1% |
| Income taxes | 67/77 | €36,453 | €41,771 | +€5,318 | +14.6% |
| Profit (loss) for the period | 9904 | €107,133 | €126,351 | +€19,218 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €107,133 | €126,351 | +€19,218 | +17.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.