DLG CONSULT: 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.
DLG CONSULT
Largest movements
- Cash +€17,998
up €17,998 (+52.4%), from €34,325 to €52,323
mainly Net result for the year (+€74,015) and Other debts (+€25,632)
- Tangible fixed assets -€7,209
down €7,209 (-33.2%), from €21,738 to €14,528
- Deferred charges and accrued income -€1,894
down €1,894 (-13.5%), from €14,009 to €12,115
- Other debts +€25,632
up €25,632 (+128.8%), from €19,893 to €45,526
- Trade debts -€11,662
down €11,662 (-97.0%), from €12,028 to €366
- Debts after one year -€6,117
down €6,117 (-47.9%), from €12,777 to €6,660
- Current portion of long-term debt +€3,170
up €3,170 (+58.6%), from €5,412 to €8,582
- Gross operating margin +€61,615
up €61,615 (+40.2%), from €153,359 to €214,975
- Staff costs +€13,970
up €13,970 (+13.1%), from €106,311 to €120,281
- Taxes +€11,034
up €11,034 (+2026.3%), from €545 to €11,579
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 | €118,304 | €128,422 | +€10,118 | +8.6% |
| Fixed assets | 21/28 | €21,738 | €14,528 | -€7,209 | -33.2% |
| Tangible fixed assets | 22/27 | €21,738 | €14,528 | -€7,209 | -33.2% |
| Furniture and vehicles | 24 | €21,738 | €14,528 | -€7,209 | -33.2% |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €96,566 | €113,893 | +€17,327 | +17.9% |
| Amounts receivable within one year | 40/41 | €48,232 | €49,455 | +€1,223 | +2.5% |
| Trade receivables | 40 | €36,777 | €49,000 | +€12,223 | +33.2% |
| Other amounts receivable | 41 | €11,455 | €455 | -€11,000 | -96.0% |
| Cash at bank and in hand | 54/58 | €34,325 | €52,323 | +€17,998 | +52.4% |
| Deferred charges and accrued income | 490/1 | €14,009 | €12,115 | -€1,894 | -13.5% |
| Total equity and liabilities | 10/49 | €118,304 | €128,422 | +€10,118 | +8.6% |
| Equity | 10/15 | €39,244 | €38,244 | -€1,000 | -2.5% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €39,243 | €38,243 | -€1,000 | -2.5% |
| Distributable reserves | 133 | €39,243 | €38,243 | -€1,000 | -2.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €79,060 | €90,177 | +€11,117 | +14.1% |
| Amounts payable after more than one year | 17 | €12,777 | €6,660 | -€6,117 | -47.9% |
| Financial debts | 170/4 | €12,777 | €6,660 | -€6,117 | -47.9% |
| Amounts payable within one year | 42/48 | €66,283 | €83,517 | +€17,234 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €5,412 | €8,582 | +€3,170 | +58.6% |
| Trade debts | 44 | €12,028 | €366 | -€11,662 | -97.0% |
| Suppliers | 440/4 | €12,028 | €366 | -€11,662 | -97.0% |
| Taxes, remuneration and social security | 45 | €28,949 | €29,043 | +€94 | +0.3% |
| Taxes | 450/3 | €21,961 | €13,721 | -€8,240 | -37.5% |
| Remuneration and social security | 454/9 | €6,988 | €15,322 | +€8,334 | +119.3% |
| Other amounts payable | 47/48 | €19,893 | €45,526 | +€25,632 | +128.8% |
| Remuneration, social security and pensions | 62 | €106,311 | €120,281 | +€13,970 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,307 | €7,209 | -€97 | -1.3% |
| Other operating charges | 640/8 | €944 | €992 | +€48 | +5.1% |
| Gross operating margin | 9900 | €153,359 | €214,975 | +€61,615 | +40.2% |
| Operating profit (loss) | 9901 | €38,798 | €86,492 | +€47,694 | +122.9% |
| Financial charges | 65/66B | €1,231 | €898 | -€333 | -27.1% |
| Recurring financial charges | 65 | €1,231 | €898 | -€333 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €37,567 | €85,594 | +€48,028 | +127.8% |
| Income taxes | 67/77 | €545 | €11,579 | +€11,034 | +2026.3% |
| Profit (loss) for the period | 9904 | €37,022 | €74,015 | +€36,993 | +99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,022 | €74,015 | +€36,993 | +99.9% |
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 10 October 2026 via checked.be.