DMK 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.
DMK Consulting
Largest movements
- Cash -€39,280
down €39,280 (-66.0%), from €59,482 to €20,202
mainly Contributions, distributions and other (-€100,000) and Investment in fixed assets (net) (-€34,000)
- Tangible fixed assets +€26,455
new in 2025: €26,455
- Receivables within one year -€21,251
down €21,251 (-92.0%), from €23,092 to €1,841
of which Trade receivables: -€18,935
- Other debts -€29,937
down €29,937 (-99.8%), from €30,000 to €63
- Profit (loss) carried forward -€15,759
down €15,759 (-32.1%), from €49,050 to €33,291
- Tax, wage and social debts +€10,261
up €10,261 (+1,607%), from €638 to €10,899
of which Taxes: +€10,317
- Trade debts +€1,416
new in 2025: €1,416
- Gross operating margin -€36,226
down €36,226 (-24.0%), from €151,093 to €114,867
- Taxes -€11,323
down €11,323 (-33.5%), from €33,782 to €22,459
- Depreciation +€7,545
new in 2025: €7,545
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 | €82,688 | €48,669 | -€34,019 | -41.1% |
| Fixed assets | 21/28 | - | €26,455 | +€26,455 | |
| Tangible fixed assets | 22/27 | - | €26,455 | +€26,455 | |
| Furniture and vehicles | 24 | - | €26,455 | +€26,455 | |
| Current assets | 29/58 | €82,688 | €22,215 | -€60,474 | -73.1% |
| Amounts receivable within one year | 40/41 | €23,092 | €1,841 | -€21,251 | -92.0% |
| Trade receivables | 40 | €18,935 | - | -€18,935 | |
| Other amounts receivable | 41 | €4,157 | €1,841 | -€2,316 | -55.7% |
| Cash at bank and in hand | 54/58 | €59,482 | €20,202 | -€39,280 | -66.0% |
| Deferred charges and accrued income | 490/1 | €115 | €172 | +€57 | +49.9% |
| Total equity and liabilities | 10/49 | €82,688 | €48,669 | -€34,019 | -41.1% |
| Equity | 10/15 | €52,050 | €36,291 | -€15,759 | -30.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,050 | €33,291 | -€15,759 | -32.1% |
| Amounts payable | 17/49 | €30,638 | €12,378 | -€18,260 | -59.6% |
| Amounts payable within one year | 42/48 | €30,638 | €12,378 | -€18,260 | -59.6% |
| Trade debts | 44 | - | €1,416 | +€1,416 | |
| Suppliers | 440/4 | €0 | €1,416 | +€1,416 | |
| Taxes, remuneration and social security | 45 | €638 | €10,899 | +€10,261 | +1,607% |
| Taxes | 450/3 | €582 | €10,899 | +€10,317 | +1,771% |
| Remuneration and social security | 454/9 | €56 | - | -€56 | |
| Other amounts payable | 47/48 | €30,000 | €63 | -€29,937 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,545 | +€7,545 | |
| Other operating charges | 640/8 | €387 | €575 | +€188 | +48.4% |
| Gross operating margin | 9900 | €151,093 | €114,867 | -€36,226 | -24.0% |
| Operating profit (loss) | 9901 | €150,706 | €106,746 | -€43,959 | -29.2% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €150,659 | €106,700 | -€43,959 | -29.2% |
| Income taxes | 67/77 | €33,782 | €22,459 | -€11,323 | -33.5% |
| Profit (loss) for the period | 9904 | €116,877 | €84,241 | -€32,636 | -27.9% |
| Profit (loss) for the period to be appropriated | 9905 | €116,877 | €84,241 | -€32,636 | -27.9% |
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 16 October 2026 via checked.be.