BUREAU DP CONSULT: 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.
BUREAU DP CONSULT
Largest movements
- Receivables within one year +€28,425
up €28,425 (+40.8%), from €69,732 to €98,157
of which Other amounts receivable: +€22,870
- Cash -€10,928
down €10,928 (-68.9%), from €15,872 to €4,944
mainly Receivables within one year (-€28,425)
- Tangible fixed assets -€8,624
down €8,624 (-9.6%), from €90,248 to €81,624
of which Furniture and vehicles: -€5,627
- Tax, wage and social debts +€6,963
up €6,963 (+89.6%), from €7,774 to €14,737
- Gross operating margin -€47,440
down €47,440 (-67.2%), from €70,629 to €23,189
- Other operating charges -€9,000
down €9,000 (-58.5%), from €15,394 to €6,394
- Taxes +€4,654
up €4,654 (+76.7%), from €6,066 to €10,720
- Depreciation -€3,680
down €3,680 (-29.9%), from €12,305 to €8,624
- Financial income +€1,468
up €1,468 (+68.7%), from €2,136 to €3,604
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 | €178,541 | €186,730 | +€8,189 | +4.6% |
| Fixed assets | 21/28 | €90,248 | €81,624 | -€8,624 | -9.6% |
| Tangible fixed assets | 22/27 | €90,248 | €81,624 | -€8,624 | -9.6% |
| Land and buildings | 22 | €79,253 | €76,256 | -€2,997 | -3.8% |
| Furniture and vehicles | 24 | €10,995 | €5,368 | -€5,627 | -51.2% |
| Current assets | 29/58 | €88,293 | €105,106 | +€16,813 | +19.0% |
| Amounts receivable within one year | 40/41 | €69,732 | €98,157 | +€28,425 | +40.8% |
| Trade receivables | 40 | €19,952 | €25,506 | +€5,554 | +27.8% |
| Other amounts receivable | 41 | €49,781 | €72,651 | +€22,870 | +45.9% |
| Cash at bank and in hand | 54/58 | €15,872 | €4,944 | -€10,928 | -68.9% |
| Deferred charges and accrued income | 490/1 | €2,689 | €2,005 | -€684 | -25.4% |
| Total equity and liabilities | 10/49 | €178,541 | €186,730 | +€8,189 | +4.6% |
| Equity | 10/15 | €156,073 | €157,077 | +€1,004 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €161,621 | €161,621 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,005 | €10,005 | = | 0.0% |
| Distributable reserves | 133 | €151,615 | €151,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,748 | -€10,743 | +€1,004 | +8.5% |
| Amounts payable | 17/49 | €22,468 | €29,652 | +€7,184 | +32.0% |
| Amounts payable after more than one year | 17 | €12,000 | €12,000 | = | 0.0% |
| Financial debts | 170/4 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,517 | €15,701 | +€7,184 | +84.4% |
| Trade debts | 44 | €743 | €964 | +€221 | +29.7% |
| Suppliers | 440/4 | €743 | €964 | +€221 | +29.7% |
| Taxes, remuneration and social security | 45 | €7,774 | €14,737 | +€6,963 | +89.6% |
| Taxes | 450/3 | €7,774 | €14,737 | +€6,963 | +89.6% |
| Accrued charges and deferred income | 492/3 | €1,951 | €1,951 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,305 | €8,624 | -€3,680 | -29.9% |
| Other operating charges | 640/8 | €15,394 | €6,394 | -€9,000 | -58.5% |
| Gross operating margin | 9900 | €70,629 | €23,189 | -€47,440 | -67.2% |
| Operating profit (loss) | 9901 | €42,930 | €8,171 | -€34,759 | -81.0% |
| Financial income | 75/76B | €2,136 | €3,604 | +€1,468 | +68.7% |
| Recurring financial income | 75 | €2,136 | €3,604 | +€1,468 | +68.7% |
| Financial charges | 65/66B | €340 | €50 | -€290 | -85.3% |
| Recurring financial charges | 65 | €340 | €50 | -€290 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | €44,726 | €11,725 | -€33,001 | -73.8% |
| Income taxes | 67/77 | €6,066 | €10,720 | +€4,654 | +76.7% |
| Profit (loss) for the period | 9904 | €38,660 | €1,004 | -€37,656 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,660 | €1,004 | -€37,656 | -97.4% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.