DNL 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.
DNL CONSULTING
Largest movements
- Cash +€36,600
up €36,600 (+238.4%), from €15,351 to €51,951
mainly Net result for the year (+€28,258) and Tax, wage and social debts (+€9,951)
- Receivables within one year +€3,390
up €3,390 (+51.4%), from €6,593 to €9,983
of which Trade receivables: +€3,683
- Profit (loss) carried forward +€28,505
up €28,505 (+277.4%), from €10,275 to €38,781
- Tax, wage and social debts +€9,951
up €9,951 (+155.7%), from €6,391 to €16,342
of which Taxes: +€12,490
- Other debts +€832
up €832 (+54.6%), from €1,524 to €2,356
- Gross operating margin +€22,589
up €22,589 (+173.2%), from €13,045 to €35,634
- Taxes +€4,616
up €4,616 (+165.5%), from €2,789 to €7,406
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 | €22,345 | €61,934 | +€39,588 | +177.2% |
| Current assets | 29/58 | €22,345 | €61,934 | +€39,588 | +177.2% |
| Amounts receivable within one year | 40/41 | €6,593 | €9,983 | +€3,390 | +51.4% |
| Trade receivables | 40 | €6,300 | €9,983 | +€3,683 | +58.5% |
| Other amounts receivable | 41 | €293 | €0 | -€293 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,351 | €51,951 | +€36,600 | +238.4% |
| Deferred charges and accrued income | 490/1 | €402 | €0 | -€402 | -100.0% |
| Total equity and liabilities | 10/49 | €22,345 | €61,934 | +€39,588 | +177.2% |
| Equity | 10/15 | €13,775 | €42,281 | +€28,505 | +206.9% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,275 | €38,781 | +€28,505 | +277.4% |
| Amounts payable | 17/49 | €8,570 | €19,653 | +€11,083 | +129.3% |
| Amounts payable within one year | 42/48 | €8,570 | €19,653 | +€11,083 | +129.3% |
| Trade debts | 44 | €655 | €955 | +€300 | +45.8% |
| Suppliers | 440/4 | €655 | €955 | +€300 | +45.8% |
| Taxes, remuneration and social security | 45 | €6,391 | €16,342 | +€9,951 | +155.7% |
| Taxes | 450/3 | €3,852 | €16,342 | +€12,490 | +324.3% |
| Remuneration and social security | 454/9 | €2,539 | €0 | -€2,539 | -100.0% |
| Other amounts payable | 47/48 | €1,524 | €2,356 | +€832 | +54.6% |
| Gross operating margin | 9900 | €13,045 | €35,634 | +€22,589 | +173.2% |
| Operating profit (loss) | 9901 | €13,045 | €35,634 | +€22,589 | +173.2% |
| Financial income | 75/76B | €40 | €70 | +€30 | +74.8% |
| Recurring financial income | 75 | €40 | €70 | +€30 | +74.8% |
| Financial charges | 65/66B | €20 | €40 | +€20 | +100.0% |
| Recurring financial charges | 65 | €20 | €40 | +€20 | +100.0% |
| Profit (loss) for the period before taxes | 9903 | €13,065 | €35,664 | +€22,599 | +173.0% |
| Income taxes | 67/77 | €2,789 | €7,406 | +€4,616 | +165.5% |
| Profit (loss) for the period | 9904 | €10,275 | €28,258 | +€17,983 | +175.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,275 | €28,258 | +€17,983 | +175.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.