DLV Consult: 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.
DLV Consult
Largest movements
- Tangible fixed assets -€10,222
down €10,222 (-18.9%), from €53,961 to €43,739
of which Furniture and vehicles: -€9,339
- Cash -€7,266
down €7,266 (-5.8%), from €126,203 to €118,936
mainly Contributions, distributions and other (-€116,669) and Debts after one year (-€9,227)
- Receivables within one year -€3,747
down €3,747 (-13.7%), from €27,441 to €23,693
of which Trade receivables: -€3,968
- Reserves -€116,669
down €116,669 (-95.3%), from €122,423 to €5,754
- Profit (loss) carried forward +€105,293
new in 2025: €105,293
- Debts after one year -€9,227
down €9,227 (-24.6%), from €37,497 to €28,269
- Gross operating margin -€14,667
down €14,667 (-8.8%), from €166,103 to €151,436
- Taxes -€14,053
down €14,053 (-31.4%), from €44,747 to €30,694
- Depreciation +€8,623
up €8,623 (+231.9%), from €3,718 to €12,340
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 | €207,618 | €186,904 | -€20,713 | -10.0% |
| Fixed assets | 21/28 | €53,961 | €43,739 | -€10,222 | -18.9% |
| Tangible fixed assets | 22/27 | €53,961 | €43,739 | -€10,222 | -18.9% |
| Plant, machinery and equipment | 23 | €3,207 | €2,325 | -€882 | -27.5% |
| Furniture and vehicles | 24 | €50,753 | €41,414 | -€9,339 | -18.4% |
| Current assets | 29/58 | €153,657 | €143,165 | -€10,492 | -6.8% |
| Amounts receivable within one year | 40/41 | €27,441 | €23,693 | -€3,747 | -13.7% |
| Trade receivables | 40 | €26,882 | €22,914 | -€3,968 | -14.8% |
| Other amounts receivable | 41 | €559 | €779 | +€221 | +39.5% |
| Cash at bank and in hand | 54/58 | €126,203 | €118,936 | -€7,266 | -5.8% |
| Deferred charges and accrued income | 490/1 | €13 | €535 | +€522 | +3871.4% |
| Total equity and liabilities | 10/49 | €207,618 | €186,904 | -€20,713 | -10.0% |
| Equity | 10/15 | €141,023 | €129,647 | -€11,376 | -8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,423 | €5,754 | -€116,669 | -95.3% |
| Distributable reserves | 133 | €122,423 | €5,754 | -€116,669 | -95.3% |
| Profit (loss) carried forward | 14 | - | €105,293 | +€105,293 | |
| Amounts payable | 17/49 | €66,595 | €57,258 | -€9,337 | -14.0% |
| Amounts payable after more than one year | 17 | €37,497 | €28,269 | -€9,227 | -24.6% |
| Financial debts | 170/4 | €37,497 | €28,269 | -€9,227 | -24.6% |
| Amounts payable within one year | 42/48 | €29,017 | €28,907 | -€110 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €8,861 | €9,227 | +€367 | +4.1% |
| Trade debts | 44 | €2,622 | €1,262 | -€1,360 | -51.9% |
| Suppliers | 440/4 | €2,622 | €1,262 | -€1,360 | -51.9% |
| Taxes, remuneration and social security | 45 | €16,730 | €17,613 | +€883 | +5.3% |
| Taxes | 450/3 | €16,730 | €17,613 | +€883 | +5.3% |
| Other amounts payable | 47/48 | €804 | €804 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €81 | €81 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,718 | €12,340 | +€8,623 | +231.9% |
| Other operating charges | 640/8 | €525 | €1,278 | +€753 | +143.4% |
| Gross operating margin | 9900 | €166,103 | €151,436 | -€14,667 | -8.8% |
| Operating profit (loss) | 9901 | €161,861 | €137,819 | -€24,042 | -14.9% |
| Financial income | 75/76B | €13 | €19 | +€5 | +38.1% |
| Recurring financial income | 75 | €13 | €19 | +€5 | +38.1% |
| Financial charges | 65/66B | €653 | €1,850 | +€1,197 | +183.3% |
| Recurring financial charges | 65 | €653 | €1,850 | +€1,197 | +183.3% |
| Profit (loss) for the period before taxes | 9903 | €161,221 | €135,987 | -€25,234 | -15.7% |
| Income taxes | 67/77 | €44,747 | €30,694 | -€14,053 | -31.4% |
| Profit (loss) for the period | 9904 | €116,474 | €105,293 | -€11,181 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €116,474 | €105,293 | -€11,181 | -9.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.