DLM 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.
DLM Consulting
Largest movements
- Receivables within one year -€30,600
down €30,600 (-84.4%), from €36,253 to €5,653
of which Trade receivables: -€16,349
- Tangible fixed assets -€13,679
down €13,679 (-18.1%), from €75,620 to €61,941
of which Furniture and vehicles: -€13,205
- Receivables after one year -€4,201
down €4,201 (-100.0%), from €4,201 to €0
- Other debts -€17,834
down €17,834 (-29.2%), from €61,052 to €43,218
- Debts after one year -€17,110
down €17,110 (-27.1%), from €63,055 to €45,946
- Tax, wage and social debts -€15,085
down €15,085 (-51.0%), from €29,561 to €14,476
of which Taxes: -€17,795
- Gross operating margin +€12,879
up €12,879 (+28.5%), from €45,112 to €57,991
- Depreciation +€9,409
up €9,409 (+108.8%), from €8,650 to €18,059
- Other operating charges -€3,933
down €3,933 (-84.7%), from €4,642 to €709
- Taxes +€3,087
up €3,087 (+40.5%), from €7,631 to €10,718
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €181,558 | €133,724 | -€47,834 | -26.3% |
| Fixed assets | 21/28 | €75,620 | €61,941 | -€13,679 | -18.1% |
| Tangible fixed assets | 22/27 | €75,620 | €61,941 | -€13,679 | -18.1% |
| Furniture and vehicles | 24 | €73,299 | €60,094 | -€13,205 | -18.0% |
| Other tangible fixed assets | 26 | €2,321 | €1,846 | -€474 | -20.4% |
| Current assets | 29/58 | €105,939 | €71,784 | -€34,155 | -32.2% |
| Amounts receivable after more than one year | 29 | €4,201 | €0 | -€4,201 | -100.0% |
| Trade receivables | 290 | €4,201 | €0 | -€4,201 | -100.0% |
| Amounts receivable within one year | 40/41 | €36,253 | €5,653 | -€30,600 | -84.4% |
| Trade receivables | 40 | €17,582 | €1,234 | -€16,349 | -93.0% |
| Other amounts receivable | 41 | €18,671 | €4,420 | -€14,251 | -76.3% |
| Cash at bank and in hand | 54/58 | €64,106 | €64,669 | +€563 | +0.9% |
| Deferred charges and accrued income | 490/1 | €1,379 | €1,462 | +€83 | +6.1% |
| Total equity and liabilities | 10/49 | €181,558 | €133,724 | -€47,834 | -26.3% |
| Equity | 10/15 | €10,000 | €10,000 | = | 0.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €171,558 | €123,724 | -€47,834 | -27.9% |
| Amounts payable after more than one year | 17 | €63,055 | €45,946 | -€17,110 | -27.1% |
| Financial debts | 170/4 | €63,055 | €45,946 | -€17,110 | -27.1% |
| Amounts payable within one year | 42/48 | €107,803 | €76,403 | -€31,400 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €16,428 | €17,110 | +€682 | +4.2% |
| Trade debts | 44 | €762 | €1,599 | +€838 | +110.0% |
| Suppliers | 440/4 | €762 | €1,599 | +€838 | +110.0% |
| Taxes, remuneration and social security | 45 | €29,561 | €14,476 | -€15,085 | -51.0% |
| Taxes | 450/3 | €29,561 | €11,766 | -€17,795 | -60.2% |
| Remuneration and social security | 454/9 | - | €2,710 | +€2,710 | |
| Other amounts payable | 47/48 | €61,052 | €43,218 | -€17,834 | -29.2% |
| Accrued charges and deferred income | 492/3 | €700 | €1,376 | +€676 | +96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,650 | €18,059 | +€9,409 | +108.8% |
| Other operating charges | 640/8 | €4,642 | €709 | -€3,933 | -84.7% |
| Gross operating margin | 9900 | €45,112 | €57,991 | +€12,879 | +28.5% |
| Operating profit (loss) | 9901 | €31,820 | €39,224 | +€7,404 | +23.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,873 | €3,214 | +€341 | +11.9% |
| Recurring financial charges | 65 | €2,873 | €3,214 | +€341 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €28,947 | €36,010 | +€7,062 | +24.4% |
| Income taxes | 67/77 | €7,631 | €10,718 | +€3,087 | +40.5% |
| Profit (loss) for the period | 9904 | €21,316 | €25,292 | +€3,976 | +18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,316 | €25,292 | +€3,976 | +18.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.