DWL 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.
DWL Consulting
Largest movements
- Cash -€34,156
down €34,156 (-15.0%), from €228,439 to €194,283
mainly Investment in fixed assets (net) (-€32,129) and Receivables within one year (-€22,168)
- Tangible fixed assets +€28,633
up €28,633 (+882%), from €3,246 to €31,880
of which Furniture and vehicles: +€28,869
- Receivables within one year +€22,168
up €22,168 (+459%), from €4,828 to €26,995
of which Trade receivables: +€22,438
- Profit (loss) carried forward +€13,473
up €13,473 (+35.6%), from -€37,865 to -€24,392
- Tax, wage and social debts +€7,787
up €7,787 (+2,138%), from €364 to €8,152
- Other debts -€4,278
down €4,278 (-69.0%), from €6,198 to €1,920
- Gross operating margin +€46,409
up €46,409, from -€26,798 to €19,611
- Depreciation -€6,634
down €6,634 (-65.5%), from €10,130 to €3,496
- Taxes +€1,882
up €1,882 (+311%), from €605 to €2,487
- Other operating charges -€1,220
down €1,220 (-93.8%), from €1,301 to €81
- Financial income -€1,048
no longer reported in 2025 (was €1,048)
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 | €239,172 | €254,835 | +€15,663 | +6.5% |
| Fixed assets | 21/28 | €3,271 | €31,905 | +€28,633 | +875% |
| Tangible fixed assets | 22/27 | €3,246 | €31,880 | +€28,633 | +882% |
| Plant, machinery and equipment | 23 | €1,575 | €1,339 | -€236 | -15.0% |
| Furniture and vehicles | 24 | €1,671 | €30,540 | +€28,869 | +1,728% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €235,900 | €222,930 | -€12,970 | -5.5% |
| Amounts receivable within one year | 40/41 | €4,828 | €26,995 | +€22,168 | +459% |
| Trade receivables | 40 | €4,557 | €26,995 | +€22,438 | +492% |
| Other amounts receivable | 41 | €270 | - | -€270 | |
| Cash at bank and in hand | 54/58 | €228,439 | €194,283 | -€34,156 | -15.0% |
| Deferred charges and accrued income | 490/1 | €2,634 | €1,652 | -€982 | -37.3% |
| Total equity and liabilities | 10/49 | €239,172 | €254,835 | +€15,663 | +6.5% |
| Equity | 10/15 | €228,610 | €242,083 | +€13,473 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €260,275 | €260,275 | = | 0.0% |
| Distributable reserves | 133 | €260,275 | €260,275 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,865 | -€24,392 | +€13,473 | +35.6% |
| Amounts payable | 17/49 | €10,562 | €12,752 | +€2,190 | +20.7% |
| Amounts payable within one year | 42/48 | €8,509 | €10,657 | +€2,148 | +25.2% |
| Trade debts | 44 | €1,947 | €586 | -€1,361 | -69.9% |
| Suppliers | 440/4 | €1,947 | €586 | -€1,361 | -69.9% |
| Taxes, remuneration and social security | 45 | €364 | €8,152 | +€7,787 | +2,138% |
| Taxes | 450/3 | €364 | €8,152 | +€7,787 | +2,138% |
| Other amounts payable | 47/48 | €6,198 | €1,920 | -€4,278 | -69.0% |
| Accrued charges and deferred income | 492/3 | €2,053 | €2,095 | +€42 | +2.1% |
| Non-recurring operating income | 76A | €13,603 | €12,672 | -€931 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,130 | €3,496 | -€6,634 | -65.5% |
| Other operating charges | 640/8 | €1,301 | €81 | -€1,220 | -93.8% |
| Gross operating margin | 9900 | -€26,798 | €19,611 | +€46,409 | |
| Operating profit (loss) | 9901 | -€38,229 | €16,035 | +€54,264 | |
| Financial income | 75/76B | €1,048 | - | -€1,048 | |
| Recurring financial income | 75 | €1,048 | - | -€1,048 | |
| Financial charges | 65/66B | €79 | €75 | -€4 | -5.4% |
| Recurring financial charges | 65 | €79 | €75 | -€4 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€37,260 | €15,960 | +€53,220 | |
| Income taxes | 67/77 | €605 | €2,487 | +€1,882 | +311% |
| Profit (loss) for the period | 9904 | -€37,865 | €13,473 | +€51,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,865 | €13,473 | +€51,338 |
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 17 October 2026 via checked.be.