DNK Consultancy: 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.
DNK Consultancy
Largest movements
- Receivables within one year -€122,045
down €122,045 (-93.4%), from €130,635 to €8,590
of which Trade receivables: -€124,408
- Cash -€24,194
down €24,194 (-75.2%), from €32,156 to €7,962
mainly Advances received (-€135,486) and Contributions, distributions and other (-€14,482)
- Tangible fixed assets -€1,901
down €1,901 (-35.6%), from €5,340 to €3,439
of which Plant, machinery and equipment: -€1,662
- Advances received -€135,486
no longer reported in 2025 (was €135,486)
- Reserves -€14,482
down €14,482 (-50.4%), from €28,737 to €14,255
- Profit (loss) carried forward -€12,962
down €12,962 (-213%), from -€6,081 to -€19,043
- Other debts +€5,458
up €5,458 (+311%), from €1,753 to €7,210
- Trade debts +€5,350
up €5,350 (+673%), from €795 to €6,145
- Gross operating margin -€29,122
down €29,122, from €19,718 to -€9,403
- Financial income -€11,241
no longer reported in 2025 (was €11,241)
of which Financial income: -€11,241
- Other operating charges -€1,743
down €1,743 (-74.9%), from €2,326 to €583
- Financial charges +€663
up €663 (+72.7%), from €911 to €1,574
- Taxes -€525
down €525, from €25 to -€500
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 | €168,131 | €21,280 | -€146,850 | -87.3% |
| Fixed assets | 21/28 | €5,340 | €3,439 | -€1,901 | -35.6% |
| Tangible fixed assets | 22/27 | €5,340 | €3,439 | -€1,901 | -35.6% |
| Land and buildings | 22 | €2,303 | €2,064 | -€239 | -10.4% |
| Plant, machinery and equipment | 23 | €3,037 | €1,375 | -€1,662 | -54.7% |
| Current assets | 29/58 | €162,791 | €17,842 | -€144,949 | -89.0% |
| Amounts receivable within one year | 40/41 | €130,635 | €8,590 | -€122,045 | -93.4% |
| Trade receivables | 40 | €126,717 | €2,309 | -€124,408 | -98.2% |
| Other amounts receivable | 41 | €3,918 | €6,281 | +€2,363 | +60.3% |
| Cash at bank and in hand | 54/58 | €32,156 | €7,962 | -€24,194 | -75.2% |
| Deferred charges and accrued income | 490/1 | - | €1,290 | +€1,290 | |
| Total equity and liabilities | 10/49 | €168,131 | €21,280 | -€146,850 | -87.3% |
| Equity | 10/15 | €29,475 | €2,032 | -€27,443 | -93.1% |
| Contributions | 10/11 | €6,820 | €6,820 | = | 0.0% |
| Contributions outside capital | 11 | €6,820 | €6,820 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €620 | €620 | = | 0.0% |
| Reserves | 13 | €28,737 | €14,255 | -€14,482 | -50.4% |
| Distributable reserves | 133 | €28,737 | €14,255 | -€14,482 | -50.4% |
| Profit (loss) carried forward | 14 | -€6,081 | -€19,043 | -€12,962 | -213% |
| Amounts payable | 17/49 | €138,655 | €19,248 | -€119,407 | -86.1% |
| Amounts payable within one year | 42/48 | €138,655 | €19,248 | -€119,407 | -86.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €795 | €6,145 | +€5,350 | +673% |
| Suppliers | 440/4 | €795 | €6,145 | +€5,350 | +673% |
| Advances received on contracts in progress | 46 | €135,486 | - | -€135,486 | |
| Taxes, remuneration and social security | 45 | €622 | €893 | +€271 | +43.6% |
| Taxes | 450/3 | €622 | €893 | +€271 | +43.6% |
| Other amounts payable | 47/48 | €1,753 | €7,210 | +€5,458 | +311% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,037 | €1,901 | -€136 | -6.7% |
| Other operating charges | 640/8 | €2,326 | €583 | -€1,743 | -74.9% |
| Gross operating margin | 9900 | €19,718 | -€9,403 | -€29,122 | |
| Operating profit (loss) | 9901 | €15,356 | -€11,888 | -€27,244 | |
| Financial income | 75/76B | €11,241 | - | -€11,241 | |
| Recurring financial income | 75 | €11,241 | - | -€11,241 | |
| Non-recurring financial income | 76B | €11,241 | - | -€11,241 | |
| Financial charges | 65/66B | €911 | €1,574 | +€663 | +72.7% |
| Recurring financial charges | 65 | €911 | €1,574 | +€663 | +72.7% |
| Profit (loss) for the period before taxes | 9903 | €25,686 | -€13,462 | -€39,147 | |
| Income taxes | 67/77 | €25 | -€500 | -€525 | |
| Profit (loss) for the period | 9904 | €25,661 | -€12,962 | -€38,623 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,661 | -€12,962 | -€38,623 |
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.