DLK 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.
DLK Consulting
Largest movements
- Receivables within one year -€74,652
down €74,652 (-9.9%), from €752,340 to €677,688
of which Other amounts receivable: -€40,633
- Reserves +€80,659
up €80,659 (+12.3%), from €657,708 to €738,367
- Current portion of long-term debt -€54,286
down €54,286 (-78.1%), from €69,516 to €15,230
- Other debts -€45,617
down €45,617 (-92.8%), from €49,131 to €3,514
- Tax, wage and social debts -€35,210
down €35,210 (-61.5%), from €57,284 to €22,074
- Accrued charges and deferred income -€21,484
down €21,484 (-100%), from €21,484 to €0
- Financial income -€486,685
down €486,685 (-96.2%), from €505,703 to €19,018
- Taxes -€37,410
down €37,410 (-53.3%), from €70,131 to €32,721
- Gross operating margin +€4,963
up €4,963 (+5.1%), from €97,868 to €102,831
- Financial charges -€1,335
down €1,335 (-55.2%), from €2,419 to €1,084
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 | €1,584,627 | €1,501,000 | -€83,626 | -5.3% |
| Fixed assets | 21/28 | €796,650 | €790,263 | -€6,387 | -0.8% |
| Tangible fixed assets | 22/27 | €8,236 | €1,849 | -€6,387 | -77.5% |
| Furniture and vehicles | 24 | €8,236 | €1,849 | -€6,387 | -77.5% |
| Financial fixed assets | 28 | €788,414 | €788,414 | = | 0.0% |
| Current assets | 29/58 | €787,977 | €710,737 | -€77,240 | -9.8% |
| Amounts receivable within one year | 40/41 | €752,340 | €677,688 | -€74,652 | -9.9% |
| Trade receivables | 40 | €68,642 | €34,622 | -€34,020 | -49.6% |
| Other amounts receivable | 41 | €683,698 | €643,065 | -€40,633 | -5.9% |
| Cash at bank and in hand | 54/58 | €34,587 | €31,927 | -€2,661 | -7.7% |
| Deferred charges and accrued income | 490/1 | €1,050 | €1,123 | +€73 | +7.0% |
| Total equity and liabilities | 10/49 | €1,584,627 | €1,501,000 | -€83,626 | -5.3% |
| Equity | 10/15 | €1,375,934 | €1,456,593 | +€80,659 | +5.9% |
| Contributions | 10/11 | €212,807 | €212,807 | = | 0.0% |
| Reserves | 13 | €657,708 | €738,367 | +€80,659 | +12.3% |
| Distributable reserves | 133 | €657,708 | €738,367 | +€80,659 | +12.3% |
| Profit (loss) carried forward | 14 | €505,419 | €505,419 | = | 0.0% |
| Amounts payable | 17/49 | €208,692 | €44,407 | -€164,285 | -78.7% |
| Amounts payable after more than one year | 17 | €10,162 | €0 | -€10,162 | -100% |
| Financial debts | 170/4 | €10,162 | €0 | -€10,162 | -100% |
| Amounts payable within one year | 42/48 | €177,047 | €44,407 | -€132,640 | -74.9% |
| Current portion of amounts payable after more than one year | 42 | €69,516 | €15,230 | -€54,286 | -78.1% |
| Trade debts | 44 | €1,115 | €3,588 | +€2,473 | +222% |
| Suppliers | 440/4 | €1,115 | €3,588 | +€2,473 | +222% |
| Taxes, remuneration and social security | 45 | €57,284 | €22,074 | -€35,210 | -61.5% |
| Taxes | 450/3 | €57,284 | €22,074 | -€35,210 | -61.5% |
| Other amounts payable | 47/48 | €49,131 | €3,514 | -€45,617 | -92.8% |
| Accrued charges and deferred income | 492/3 | €21,484 | €0 | -€21,484 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,387 | €6,387 | = | 0.0% |
| Other operating charges | 640/8 | €410 | €998 | +€588 | +144% |
| Gross operating margin | 9900 | €97,868 | €102,831 | +€4,963 | +5.1% |
| Operating profit (loss) | 9901 | €91,071 | €95,446 | +€4,375 | +4.8% |
| Financial income | 75/76B | €505,703 | €19,018 | -€486,685 | -96.2% |
| Recurring financial income | 75 | €505,703 | €19,018 | -€486,685 | -96.2% |
| Financial charges | 65/66B | €2,419 | €1,084 | -€1,335 | -55.2% |
| Recurring financial charges | 65 | €2,419 | €1,084 | -€1,335 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €594,355 | €113,380 | -€480,975 | -80.9% |
| Income taxes | 67/77 | €70,131 | €32,721 | -€37,410 | -53.3% |
| Profit (loss) for the period | 9904 | €524,224 | €80,659 | -€443,565 | -84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €524,224 | €80,659 | -€443,565 | -84.6% |
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 18 October 2026 via checked.be.