Dyck 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.
Dyck Consulting
Largest movements
- Cash +€51,033
up €51,033 (+64.7%), from €78,933 to €129,966
mainly Net result for the year (+€102,146) and Receivables within one year (+€27,785)
- Receivables within one year -€27,785
down €27,785 (-43.2%), from €64,266 to €36,481
of which Other amounts receivable: -€19,813
- Tangible fixed assets -€10,249
down €10,249 (-31.9%), from €32,092 to €21,843
of which Furniture and vehicles: -€9,677
- Deferred charges and accrued income +€8,918
new in 2025: €8,918
- Financial fixed assets +€2,000
new in 2025: €2,000
- Other debts +€24,040
up €24,040 (+28.6%), from €84,130 to €108,170
- Accrued charges and deferred income -€10,821
no longer reported in 2025 (was €10,821)
- Trade debts +€8,963
new in 2025: €8,963
- Tax, wage and social debts +€2,589
up €2,589 (+22.4%), from €11,567 to €14,156
- Turnover +€265,576
new in 2025: €265,576
- Purchases and services +€146,674
new in 2025: €146,674
- Gross operating margin +€27,115
up €27,115 (+24.6%), from €110,268 to €137,383
- Taxes +€5,134
up €5,134 (+25.5%), from €20,117 to €25,251
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 | €175,291 | €199,208 | +€23,917 | +13.6% |
| Fixed assets | 21/28 | €32,092 | €23,843 | -€8,249 | -25.7% |
| Tangible fixed assets | 22/27 | €32,092 | €21,843 | -€10,249 | -31.9% |
| Plant, machinery and equipment | 23 | €1,836 | €1,264 | -€572 | -31.2% |
| Furniture and vehicles | 24 | €30,256 | €20,579 | -€9,677 | -32.0% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €143,198 | €175,365 | +€32,167 | +22.5% |
| Amounts receivable within one year | 40/41 | €64,266 | €36,481 | -€27,785 | -43.2% |
| Trade receivables | 40 | €44,453 | €36,481 | -€7,972 | -17.9% |
| Other amounts receivable | 41 | €19,813 | - | -€19,813 | |
| Cash at bank and in hand | 54/58 | €78,933 | €129,966 | +€51,033 | +64.7% |
| Deferred charges and accrued income | 490/1 | - | €8,918 | +€8,918 | |
| Total equity and liabilities | 10/49 | €175,291 | €199,208 | +€23,917 | +13.6% |
| Equity | 10/15 | €28,773 | €27,919 | -€854 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,173 | €9,319 | -€854 | -8.4% |
| Tax-exempt reserves | 132 | €1,024 | €1,024 | -€0 | 0.0% |
| Distributable reserves | 133 | €9,149 | €8,295 | -€854 | -9.3% |
| Amounts payable | 17/49 | €146,518 | €171,289 | +€24,771 | +16.9% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Other amounts payable | 178/9 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €95,697 | €131,289 | +€35,592 | +37.2% |
| Trade debts | 44 | - | €8,963 | +€8,963 | |
| Suppliers | 440/4 | - | €8,963 | +€8,963 | |
| Taxes, remuneration and social security | 45 | €11,567 | €14,156 | +€2,589 | +22.4% |
| Taxes | 450/3 | €11,567 | €14,156 | +€2,589 | +22.4% |
| Other amounts payable | 47/48 | €84,130 | €108,170 | +€24,040 | +28.6% |
| Accrued charges and deferred income | 492/3 | €10,821 | - | -€10,821 | |
| Turnover | 70 | - | €265,576 | +€265,576 | |
| Non-recurring operating income | 76A | - | €18,481 | +€18,481 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €146,674 | +€146,674 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,249 | €10,249 | -€0 | 0.0% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.1% |
| Gross operating margin | 9900 | €110,268 | €137,383 | +€27,115 | +24.6% |
| Operating profit (loss) | 9901 | €99,568 | €126,669 | +€27,101 | +27.2% |
| Financial income | 75/76B | €0 | €2,167 | +€2,167 | |
| Recurring financial income | 75 | €0 | €2,167 | +€2,167 | |
| Financial charges | 65/66B | €874 | €1,439 | +€565 | +64.6% |
| Recurring financial charges | 65 | €874 | €1,439 | +€565 | +64.6% |
| Profit (loss) for the period before taxes | 9903 | €98,694 | €127,397 | +€28,703 | +29.1% |
| Income taxes | 67/77 | €20,117 | €25,251 | +€5,134 | +25.5% |
| Profit (loss) for the period | 9904 | €78,577 | €102,146 | +€23,569 | +30.0% |
| Transfer to tax-exempt reserves | 689 | €572 | - | -€572 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,005 | €102,146 | +€24,141 | +30.9% |
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 27 October 2026 via checked.be.