DLT 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.
DLT CONSULTING
Largest movements
- Cash +€45,652
up €45,652 (+154.2%), from €29,606 to €75,259
mainly Other debts (+€48,904) and Tax, wage and social debts (+€3,192)
- Receivables within one year -€2,960
down €2,960 (-57.4%), from €5,160 to €2,200
of which Other amounts receivable: -€4,813
- Deferred charges and accrued income -€2,325
down €2,325 (-18.3%), from €12,741 to €10,415
- Other debts +€48,904
up €48,904 (+8732.9%), from €560 to €49,464
- Profit (loss) carried forward -€14,433
down €14,433 (-97.9%), from €14,744 to €311
- Tax, wage and social debts +€3,192
up €3,192 (+185.2%), from €1,724 to €4,916
- Trade debts +€1,768
new in 2025: €1,768
- Financial charges +€21,703
up €21,703 (+90.6%), from €23,953 to €45,656
- Taxes -€3,632
down €3,632 (-67.4%), from €5,390 to €1,758
- Gross operating margin +€2,187
up €2,187 (+4.8%), from €45,730 to €47,917
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 | €79,228 | €118,659 | +€39,431 | +49.8% |
| Fixed assets | 21/28 | €1,721 | €785 | -€937 | -54.4% |
| Tangible fixed assets | 22/27 | €1,221 | €285 | -€937 | -76.7% |
| Furniture and vehicles | 24 | €1,221 | €285 | -€937 | -76.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €77,507 | €117,874 | +€40,367 | +52.1% |
| Amounts receivable within one year | 40/41 | €5,160 | €2,200 | -€2,960 | -57.4% |
| Trade receivables | 40 | €346 | €2,200 | +€1,854 | +535.2% |
| Other amounts receivable | 41 | €4,813 | - | -€4,813 | |
| Current investments | 50/53 | €30,000 | €30,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,606 | €75,259 | +€45,652 | +154.2% |
| Deferred charges and accrued income | 490/1 | €12,741 | €10,415 | -€2,325 | -18.3% |
| Total equity and liabilities | 10/49 | €79,228 | €118,659 | +€39,431 | +49.8% |
| Equity | 10/15 | €76,944 | €62,511 | -€14,433 | -18.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €56,200 | €56,200 | = | 0.0% |
| Distributable reserves | 133 | €56,200 | €56,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,744 | €311 | -€14,433 | -97.9% |
| Amounts payable | 17/49 | €2,284 | €56,148 | +€53,864 | +2358.2% |
| Amounts payable within one year | 42/48 | €2,284 | €56,148 | +€53,864 | +2358.2% |
| Trade debts | 44 | - | €1,768 | +€1,768 | |
| Suppliers | 440/4 | - | €1,768 | +€1,768 | |
| Taxes, remuneration and social security | 45 | €1,724 | €4,916 | +€3,192 | +185.2% |
| Taxes | 450/3 | €1,724 | €4,916 | +€3,192 | +185.2% |
| Other amounts payable | 47/48 | €560 | €49,464 | +€48,904 | +8732.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,022 | €937 | -€85 | -8.3% |
| Gross operating margin | 9900 | €45,730 | €47,917 | +€2,187 | +4.8% |
| Operating profit (loss) | 9901 | €44,708 | €46,981 | +€2,272 | +5.1% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €23,953 | €45,656 | +€21,703 | +90.6% |
| Recurring financial charges | 65 | €23,953 | €45,656 | +€21,703 | +90.6% |
| Profit (loss) for the period before taxes | 9903 | €20,761 | €1,325 | -€19,436 | -93.6% |
| Income taxes | 67/77 | €5,390 | €1,758 | -€3,632 | -67.4% |
| Profit (loss) for the period | 9904 | €15,371 | -€433 | -€15,804 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,371 | -€433 | -€15,804 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.