DLorent 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.
DLorent Consulting
Largest movements
- Current investments -€47,484
down €47,484 (-27.7%), from €171,562 to €124,078
- Cash -€13,848
down €13,848 (-10.3%), from €133,813 to €119,965
mainly Other debts (-€117,633) and Tax, wage and social debts (-€1,088)
- Receivables within one year -€4,900
down €4,900 (-23.6%), from €20,786 to €15,886
of which Trade receivables: -€8,357
- Other debts -€117,633
down €117,633 (-95.6%), from €123,047 to €5,414
- Profit (loss) carried forward +€50,462
up €50,462 (+29.8%), from €169,076 to €219,537
- Gross operating margin -€194,764
down €194,764 (-76.0%), from €256,321 to €61,557
- Taxes -€47,226
down €47,226 (-77.7%), from €60,786 to €13,560
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 | €335,898 | €270,085 | -€65,813 | -19.6% |
| Fixed assets | 21/28 | €496 | €286 | -€210 | -42.4% |
| Tangible fixed assets | 22/27 | €415 | €205 | -€210 | -50.6% |
| Furniture and vehicles | 24 | €415 | €205 | -€210 | -50.6% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €335,402 | €269,800 | -€65,602 | -19.6% |
| Amounts receivable within one year | 40/41 | €20,786 | €15,886 | -€4,900 | -23.6% |
| Trade receivables | 40 | €17,660 | €9,302 | -€8,357 | -47.3% |
| Other amounts receivable | 41 | €3,127 | €6,584 | +€3,457 | +111% |
| Current investments | 50/53 | €171,562 | €124,078 | -€47,484 | -27.7% |
| Cash at bank and in hand | 54/58 | €133,813 | €119,965 | -€13,848 | -10.3% |
| Deferred charges and accrued income | 490/1 | €9,241 | €9,871 | +€630 | +6.8% |
| Total equity and liabilities | 10/49 | €335,898 | €270,085 | -€65,813 | -19.6% |
| Equity | 10/15 | €189,481 | €239,942 | +€50,462 | +26.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,076 | €219,537 | +€50,462 | +29.8% |
| Amounts payable | 17/49 | €146,417 | €30,143 | -€116,274 | -79.4% |
| Amounts payable within one year | 42/48 | €124,135 | €5,531 | -€118,603 | -95.5% |
| Trade debts | 44 | - | €118 | +€118 | |
| Suppliers | 440/4 | - | €118 | +€118 | |
| Taxes, remuneration and social security | 45 | €1,088 | - | -€1,088 | |
| Taxes | 450/3 | €1,088 | - | -€1,088 | |
| Other amounts payable | 47/48 | €123,047 | €5,414 | -€117,633 | -95.6% |
| Accrued charges and deferred income | 492/3 | €22,283 | €24,612 | +€2,329 | +10.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | €210 | +€13 | +6.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €256,321 | €61,557 | -€194,764 | -76.0% |
| Operating profit (loss) | 9901 | €255,736 | €60,947 | -€194,789 | -76.2% |
| Financial income | 75/76B | €1,399 | €3,283 | +€1,884 | +135% |
| Recurring financial income | 75 | €1,399 | €3,283 | +€1,884 | +135% |
| Financial charges | 65/66B | €169 | €208 | +€39 | +23.0% |
| Recurring financial charges | 65 | €169 | €208 | +€39 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | €256,966 | €64,022 | -€192,944 | -75.1% |
| Income taxes | 67/77 | €60,786 | €13,560 | -€47,226 | -77.7% |
| Profit (loss) for the period | 9904 | €196,180 | €50,462 | -€145,718 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €196,180 | €50,462 | -€145,718 | -74.3% |
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 22 October 2026 via checked.be.