DLG 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.
DLG CONSULTING
Largest movements
- Receivables within one year -€281,329
down €281,329 (-55.4%), from €507,857 to €226,528
of which Trade receivables: -€145,305
- Tangible fixed assets +€130,390
up €130,390 (+1,818%), from €7,172 to €137,562
of which Plant, machinery and equipment: +€109,772
- Reserves +€265,386
up €265,386 (+14,274%), from €1,859 to €267,245
- Profit (loss) carried forward -€256,822
no longer reported in 2025 (was €256,822)
- Trade debts -€100,721
down €100,721 (-78.9%), from €127,627 to €26,907
- Advances received -€49,591
no longer reported in 2025 (was €49,591)
- Tax, wage and social debts -€22,353
down €22,353 (-48.1%), from €46,433 to €24,080
- Gross operating margin -€46,155
down €46,155 (-48.4%), from €95,429 to €49,274
- Other operating charges +€27,435
up €27,435 (+7,407%), from €370 to €27,805
- Taxes -€15,474
down €15,474 (-67.8%), from €22,838 to €7,364
- Financial income +€13,938
up €13,938 (+96.4%), from €14,459 to €28,397
of which Non-recurring financial income: +€18,418
- Depreciation +€10,259
up €10,259 (+150%), from €6,834 to €17,093
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 | €521,451 | €366,966 | -€154,485 | -29.6% |
| Fixed assets | 21/28 | €7,300 | €137,562 | +€130,263 | +1,785% |
| Tangible fixed assets | 22/27 | €7,172 | €137,562 | +€130,390 | +1,818% |
| Plant, machinery and equipment | 23 | €743 | €110,515 | +€109,772 | +14,769% |
| Furniture and vehicles | 24 | €6,429 | - | -€6,429 | |
| Leasing and similar rights | 25 | - | €27,047 | +€27,047 | |
| Financial fixed assets | 28 | €128 | - | -€128 | |
| Current assets | 29/58 | €514,152 | €229,404 | -€284,748 | -55.4% |
| Amounts receivable within one year | 40/41 | €507,857 | €226,528 | -€281,329 | -55.4% |
| Trade receivables | 40 | €254,494 | €109,189 | -€145,305 | -57.1% |
| Other amounts receivable | 41 | €253,363 | €117,340 | -€136,024 | -53.7% |
| Cash at bank and in hand | 54/58 | €5,731 | €2,383 | -€3,347 | -58.4% |
| Deferred charges and accrued income | 490/1 | €564 | €493 | -€72 | -12.7% |
| Total equity and liabilities | 10/49 | €521,451 | €366,966 | -€154,485 | -29.6% |
| Equity | 10/15 | €277,273 | €285,837 | +€8,564 | +3.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €267,245 | +€265,386 | +14,274% |
| Distributable reserves | 133 | €1,859 | €267,245 | +€265,386 | +14,274% |
| Profit (loss) carried forward | 14 | €256,822 | - | -€256,822 | |
| Amounts payable | 17/49 | €244,179 | €81,130 | -€163,049 | -66.8% |
| Amounts payable after more than one year | 17 | €16,000 | €19,036 | +€3,036 | +19.0% |
| Financial debts | 170/4 | €16,000 | €19,036 | +€3,036 | +19.0% |
| Amounts payable within one year | 42/48 | €228,179 | €57,594 | -€170,585 | -74.8% |
| Current portion of amounts payable after more than one year | 42 | €2,475 | €6,607 | +€4,132 | +167% |
| Financial debts | 43 | €53 | - | -€53 | |
| Credit institutions | 430/8 | €53 | - | -€53 | |
| Trade debts | 44 | €127,627 | €26,907 | -€100,721 | -78.9% |
| Suppliers | 440/4 | €127,627 | €26,907 | -€100,721 | -78.9% |
| Advances received on contracts in progress | 46 | €49,591 | - | -€49,591 | |
| Taxes, remuneration and social security | 45 | €46,433 | €24,080 | -€22,353 | -48.1% |
| Taxes | 450/3 | €46,433 | €24,080 | -€22,353 | -48.1% |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Accrued charges and deferred income | 492/3 | - | €4,500 | +€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,834 | €17,093 | +€10,259 | +150% |
| Other operating charges | 640/8 | €370 | €27,805 | +€27,435 | +7,407% |
| Non-recurring operating charges | 66A | - | €14,476 | +€14,476 | |
| Gross operating margin | 9900 | €95,429 | €49,274 | -€46,155 | -48.4% |
| Operating profit (loss) | 9901 | €88,224 | -€10,101 | -€98,325 | |
| Financial income | 75/76B | €14,459 | €28,397 | +€13,938 | +96.4% |
| Recurring financial income | 75 | €14,459 | €9,979 | -€4,480 | -31.0% |
| Non-recurring financial income | 76B | - | €18,418 | +€18,418 | |
| Financial charges | 65/66B | €3,089 | €2,368 | -€721 | -23.3% |
| Recurring financial charges | 65 | €3,089 | €2,368 | -€721 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €99,594 | €15,928 | -€83,666 | -84.0% |
| Income taxes | 67/77 | €22,838 | €7,364 | -€15,474 | -67.8% |
| Profit (loss) for the period | 9904 | €76,755 | €8,564 | -€68,191 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €76,755 | €8,564 | -€68,191 | -88.8% |
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 29 October 2026 via checked.be.