DLS 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.
DLS CONSULTING
Largest movements
- Receivables after one year -€154,440
down €154,440 (-92.9%), from €166,190 to €11,750
of which Trade receivables: -€166,190
- Receivables within one year -€32,232
down €32,232 (-52.2%), from €61,741 to €29,509
of which Trade receivables: -€45,980
- Cash -€22,321
down €22,321 (-83.4%), from €26,756 to €4,434
mainly Contributions, distributions and other (-€150,000) and Tax, wage and social debts (-€29,073)
- Tangible fixed assets +€19,807
up €19,807 (+107.9%), from €18,355 to €38,162
of which Other tangible fixed assets: +€20,682
- Reserves -€150,000
down €150,000 (-64.3%), from €233,306 to €83,306
- Tax, wage and social debts -€29,073
down €29,073 (-85.0%), from €34,214 to €5,141
- Profit (loss) carried forward -€18,568
new in 2025: -€18,568
- Trade debts +€8,454
up €8,454 (+338.4%), from €2,498 to €10,952
- Gross operating margin -€125,084
down €125,084, from €109,181 to -€15,903
- Taxes -€21,448
down €21,448 (-100.0%), from €21,448 to €0
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 | €273,042 | €83,855 | -€189,187 | -69.3% |
| Fixed assets | 21/28 | €18,355 | €38,162 | +€19,807 | +107.9% |
| Tangible fixed assets | 22/27 | €18,355 | €38,162 | +€19,807 | +107.9% |
| Furniture and vehicles | 24 | €4,016 | €3,141 | -€876 | -21.8% |
| Other tangible fixed assets | 26 | €14,339 | €35,021 | +€20,682 | +144.2% |
| Current assets | 29/58 | €254,687 | €45,694 | -€208,993 | -82.1% |
| Amounts receivable after more than one year | 29 | €166,190 | €11,750 | -€154,440 | -92.9% |
| Trade receivables | 290 | €166,190 | - | -€166,190 | |
| Other amounts receivable | 291 | - | €11,750 | +€11,750 | |
| Amounts receivable within one year | 40/41 | €61,741 | €29,509 | -€32,232 | -52.2% |
| Trade receivables | 40 | €58,080 | €12,100 | -€45,980 | -79.2% |
| Other amounts receivable | 41 | €3,661 | €17,409 | +€13,748 | +375.5% |
| Cash at bank and in hand | 54/58 | €26,756 | €4,434 | -€22,321 | -83.4% |
| Total equity and liabilities | 10/49 | €273,042 | €83,855 | -€189,187 | -69.3% |
| Equity | 10/15 | €235,306 | €66,738 | -€168,568 | -71.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €233,306 | €83,306 | -€150,000 | -64.3% |
| Distributable reserves | 133 | €233,306 | €83,306 | -€150,000 | -64.3% |
| Profit (loss) carried forward | 14 | - | -€18,568 | -€18,568 | |
| Amounts payable | 17/49 | €37,736 | €17,117 | -€20,619 | -54.6% |
| Amounts payable within one year | 42/48 | €37,736 | €17,117 | -€20,619 | -54.6% |
| Trade debts | 44 | €2,498 | €10,952 | +€8,454 | +338.4% |
| Suppliers | 440/4 | €2,498 | €10,952 | +€8,454 | +338.4% |
| Taxes, remuneration and social security | 45 | €34,214 | €5,141 | -€29,073 | -85.0% |
| Taxes | 450/3 | €34,214 | €5,141 | -€29,073 | -85.0% |
| Other amounts payable | 47/48 | €1,024 | €1,024 | = | 0.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,743 | €4,941 | -€802 | -14.0% |
| Other operating charges | 640/8 | €118 | €507 | +€389 | +329.9% |
| Gross operating margin | 9900 | €109,181 | -€15,903 | -€125,084 | |
| Operating profit (loss) | 9901 | €103,320 | -€21,351 | -€124,671 | |
| Financial income | 75/76B | €3,982 | €2,895 | -€1,087 | -27.3% |
| Recurring financial income | 75 | €3,982 | €2,895 | -€1,087 | -27.3% |
| Financial charges | 65/66B | €242 | €112 | -€131 | -54.0% |
| Recurring financial charges | 65 | €242 | €112 | -€131 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €107,060 | -€18,568 | -€125,628 | |
| Income taxes | 67/77 | €21,448 | €0 | -€21,448 | -100.0% |
| Profit (loss) for the period | 9904 | €85,612 | -€18,568 | -€104,180 | |
| Profit (loss) for the period to be appropriated | 9905 | €85,612 | -€18,568 | -€104,180 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.