DLN 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.
DLN Consulting
Largest movements
- Cash -€18,509
down €18,509 (-29.5%), from €62,676 to €44,167
mainly Tax, wage and social debts (-€10,815) and Other debts (-€6,977)
- Tangible fixed assets +€2,997
new in 2025: €2,997
of which Plant, machinery and equipment: +€1,990
- Receivables within one year +€742
up €742 (+78.1%), from €950 to €1,692
of which Other amounts receivable: +€442
- Tax, wage and social debts -€10,815
down €10,815 (-48.0%), from €22,517 to €11,701
- Other debts -€6,977
down €6,977 (-40.8%), from €17,087 to €10,110
- Profit (loss) carried forward +€2,991
up €2,991 (+13.4%), from €22,264 to €25,255
- Gross operating margin -€22,917
down €22,917 (-73.6%), from €31,158 to €8,240
- Taxes -€4,064
down €4,064 (-63.0%), from €6,452 to €2,388
- Depreciation +€490
new in 2025: €490
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 | €63,626 | €48,856 | -€14,770 | -23.2% |
| Fixed assets | 21/28 | - | €2,997 | +€2,997 | |
| Tangible fixed assets | 22/27 | - | €2,997 | +€2,997 | |
| Plant, machinery and equipment | 23 | - | €1,990 | +€1,990 | |
| Furniture and vehicles | 24 | - | €1,008 | +€1,008 | |
| Current assets | 29/58 | €63,626 | €45,859 | -€17,767 | -27.9% |
| Amounts receivable within one year | 40/41 | €950 | €1,692 | +€742 | +78.1% |
| Trade receivables | 40 | €950 | €1,249 | +€299 | +31.5% |
| Other amounts receivable | 41 | - | €442 | +€442 | |
| Cash at bank and in hand | 54/58 | €62,676 | €44,167 | -€18,509 | -29.5% |
| Total equity and liabilities | 10/49 | €63,626 | €48,856 | -€14,770 | -23.2% |
| Equity | 10/15 | €23,264 | €26,255 | +€2,991 | +12.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,264 | €25,255 | +€2,991 | +13.4% |
| Amounts payable | 17/49 | €40,362 | €22,601 | -€17,761 | -44.0% |
| Amounts payable within one year | 42/48 | €40,362 | €22,601 | -€17,761 | -44.0% |
| Trade debts | 44 | €758 | €790 | +€32 | +4.2% |
| Suppliers | 440/4 | €758 | €790 | +€32 | +4.2% |
| Taxes, remuneration and social security | 45 | €22,517 | €11,701 | -€10,815 | -48.0% |
| Taxes | 450/3 | €22,517 | €11,701 | -€10,815 | -48.0% |
| Other amounts payable | 47/48 | €17,087 | €10,110 | -€6,977 | -40.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €490 | +€490 | |
| Other operating charges | 640/8 | €184 | €331 | +€147 | +79.7% |
| Gross operating margin | 9900 | €31,158 | €8,240 | -€22,917 | -73.6% |
| Operating profit (loss) | 9901 | €30,974 | €7,420 | -€23,554 | -76.0% |
| Financial income | 75/76B | - | €15 | +€15 | |
| Recurring financial income | 75 | - | €15 | +€15 | |
| Financial charges | 65/66B | €2,258 | €2,055 | -€203 | -9.0% |
| Recurring financial charges | 65 | €2,258 | €2,055 | -€203 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €28,715 | €5,380 | -€23,336 | -81.3% |
| Income taxes | 67/77 | €6,452 | €2,388 | -€4,064 | -63.0% |
| Profit (loss) for the period | 9904 | €22,264 | €2,991 | -€19,272 | -86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,264 | €2,991 | -€19,272 | -86.6% |
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 3 October 2026 via checked.be.