DSLM 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.
DSLM Consulting
Largest movements
- Receivables within one year +€39,300
up €39,300 (+106.8%), from €36,804 to €76,104
of which Other amounts receivable: +€33,605
- Financial fixed assets -€34,892
no longer reported in 2025 (was €34,892)
- Deferred charges and accrued income -€4,705
down €4,705 (-49.3%), from €9,539 to €4,834
- Cash -€4,072
down €4,072 (-53.1%), from €7,664 to €3,592
mainly Receivables within one year (-€39,300) and Tax, wage and social debts (-€16,231)
- Profit (loss) carried forward +€19,796
up €19,796, from -€1,080 to €18,716
- Tax, wage and social debts -€16,231
down €16,231 (-32.7%), from €49,697 to €33,466
of which Taxes: -€12,981
- Debts after one year -€6,891
down €6,891 (-79.5%), from €8,662 to €1,772
- Trade debts -€1,937
down €1,937 (-7.7%), from €25,266 to €23,329
- Gross operating margin +€71,439
up €71,439, from -€9,939 to €61,500
- Write-downs +€20,000
new in 2025: €20,000
- Other operating charges -€14,935
down €14,935 (-58.2%), from €25,649 to €10,715
- Financial charges +€3,219
up €3,219 (+111.8%), from €2,881 to €6,100
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 | €92,132 | €87,172 | -€4,959 | -5.4% |
| Formation expenses | 20 | €677 | €575 | -€102 | -15.0% |
| Fixed assets | 21/28 | €37,448 | €2,067 | -€35,381 | -94.5% |
| Tangible fixed assets | 22/27 | €2,556 | €2,067 | -€490 | -19.2% |
| Other tangible fixed assets | 26 | €2,556 | €2,067 | -€490 | -19.2% |
| Financial fixed assets | 28 | €34,892 | - | -€34,892 | |
| Current assets | 29/58 | €54,007 | €84,530 | +€30,523 | +56.5% |
| Amounts receivable within one year | 40/41 | €36,804 | €76,104 | +€39,300 | +106.8% |
| Trade receivables | 40 | €34,357 | €40,053 | +€5,695 | +16.6% |
| Other amounts receivable | 41 | €2,447 | €36,052 | +€33,605 | +1373.3% |
| Cash at bank and in hand | 54/58 | €7,664 | €3,592 | -€4,072 | -53.1% |
| Deferred charges and accrued income | 490/1 | €9,539 | €4,834 | -€4,705 | -49.3% |
| Total equity and liabilities | 10/49 | €92,132 | €87,172 | -€4,959 | -5.4% |
| Equity | 10/15 | €1,920 | €21,716 | +€19,796 | +1031.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,080 | €18,716 | +€19,796 | |
| Amounts payable | 17/49 | €90,212 | €65,457 | -€24,755 | -27.4% |
| Amounts payable after more than one year | 17 | €8,662 | €1,772 | -€6,891 | -79.5% |
| Financial debts | 170/4 | €8,662 | €1,772 | -€6,891 | -79.5% |
| Amounts payable within one year | 42/48 | €81,550 | €63,685 | -€17,865 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €6,588 | €6,891 | +€303 | +4.6% |
| Trade debts | 44 | €25,266 | €23,329 | -€1,937 | -7.7% |
| Suppliers | 440/4 | €25,266 | €23,329 | -€1,937 | -7.7% |
| Taxes, remuneration and social security | 45 | €49,697 | €33,466 | -€16,231 | -32.7% |
| Taxes | 450/3 | €46,447 | €33,466 | -€12,981 | -27.9% |
| Remuneration and social security | 454/9 | €3,250 | - | -€3,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €539 | €591 | +€53 | +9.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €20,000 | +€20,000 | |
| Other operating charges | 640/8 | €25,649 | €10,715 | -€14,935 | -58.2% |
| Non-recurring operating charges | 66A | - | €4,892 | +€4,892 | |
| Gross operating margin | 9900 | -€9,939 | €61,500 | +€71,439 | |
| Operating profit (loss) | 9901 | -€36,127 | €25,302 | +€61,430 | |
| Financial income | 75/76B | €482 | €960 | +€478 | +99.2% |
| Recurring financial income | 75 | €482 | €960 | +€478 | +99.2% |
| Financial charges | 65/66B | €2,881 | €6,100 | +€3,219 | +111.8% |
| Recurring financial charges | 65 | €2,881 | €6,100 | +€3,219 | +111.8% |
| Profit (loss) for the period before taxes | 9903 | -€38,526 | €20,162 | +€58,689 | |
| Income taxes | 67/77 | €137 | €367 | +€230 | +168.3% |
| Profit (loss) for the period | 9904 | -€38,663 | €19,796 | +€58,459 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,663 | €19,796 | +€58,459 |
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 8 October 2026 via checked.be.