D.O.P. 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.
D.O.P. CONSULT
Largest movements
- Deferred charges and accrued income +€20,383
up €20,383 (+35.9%), from €56,820 to €77,203
- Cash +€13,847
up €13,847 (+10.1%), from €136,559 to €150,406
mainly Net result for the year (+€60,084) and Tax, wage and social debts (+€5,976)
- Receivables within one year -€3,610
down €3,610 (-5.2%), from €69,387 to €65,777
of which Other amounts receivable: -€15,216
- Reserves +€30,289
up €30,289 (+13.9%), from €218,459 to €248,748
- Other debts -€6,708
down €6,708 (-11.0%), from €60,798 to €54,090
- Tax, wage and social debts +€5,976
up €5,976 (+128%), from €4,681 to €10,657
- Gross operating margin +€7,673
up €7,673 (+8.9%), from €85,811 to €93,484
- Taxes +€2,727
up €2,727 (+11.7%), from €23,249 to €25,976
- Other operating charges +€955
up €955 (+56.7%), from €1,685 to €2,640
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 | €295,579 | €325,775 | +€30,196 | +10.2% |
| Fixed assets | 21/28 | €10,813 | €10,389 | -€424 | -3.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €10,813 | €10,389 | -€424 | -3.9% |
| Plant, machinery and equipment | 23 | €1,734 | €1,423 | -€311 | -17.9% |
| Furniture and vehicles | 24 | €9,079 | €8,965 | -€113 | -1.2% |
| Current assets | 29/58 | €284,766 | €315,386 | +€30,620 | +10.8% |
| Amounts receivable after more than one year | 29 | €22,000 | €22,000 | = | 0.0% |
| Other amounts receivable | 291 | €22,000 | €22,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €69,387 | €65,777 | -€3,610 | -5.2% |
| Trade receivables | 40 | €52,757 | €64,363 | +€11,606 | +22.0% |
| Other amounts receivable | 41 | €16,630 | €1,414 | -€15,216 | -91.5% |
| Cash at bank and in hand | 54/58 | €136,559 | €150,406 | +€13,847 | +10.1% |
| Deferred charges and accrued income | 490/1 | €56,820 | €77,203 | +€20,383 | +35.9% |
| Total equity and liabilities | 10/49 | €295,579 | €325,775 | +€30,196 | +10.2% |
| Equity | 10/15 | €224,659 | €254,948 | +€30,289 | +13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €218,459 | €248,748 | +€30,289 | +13.9% |
| Distributable reserves | 133 | €218,459 | €248,748 | +€30,289 | +13.9% |
| Amounts payable | 17/49 | €70,920 | €70,827 | -€94 | -0.1% |
| Amounts payable within one year | 42/48 | €70,920 | €70,827 | -€94 | -0.1% |
| Trade debts | 44 | €5,441 | €6,079 | +€639 | +11.7% |
| Suppliers | 440/4 | €5,441 | €6,079 | +€639 | +11.7% |
| Taxes, remuneration and social security | 45 | €4,681 | €10,657 | +€5,976 | +128% |
| Taxes | 450/3 | €4,681 | €10,657 | +€5,976 | +128% |
| Other amounts payable | 47/48 | €60,798 | €54,090 | -€6,708 | -11.0% |
| Non-recurring operating income | 76A | €1,668 | - | -€1,668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,647 | €4,697 | +€50 | +1.1% |
| Other operating charges | 640/8 | €1,685 | €2,640 | +€955 | +56.7% |
| Gross operating margin | 9900 | €85,811 | €93,484 | +€7,673 | +8.9% |
| Operating profit (loss) | 9901 | €79,479 | €86,147 | +€6,668 | +8.4% |
| Financial income | 75/76B | €2,541 | €2,181 | -€359 | -14.1% |
| Recurring financial income | 75 | €2,541 | €2,181 | -€359 | -14.1% |
| Financial charges | 65/66B | €2,978 | €2,269 | -€709 | -23.8% |
| Recurring financial charges | 65 | €2,978 | €2,269 | -€709 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €79,042 | €86,060 | +€7,018 | +8.9% |
| Income taxes | 67/77 | €23,249 | €25,976 | +€2,727 | +11.7% |
| Profit (loss) for the period | 9904 | €55,793 | €60,084 | +€4,290 | +7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,793 | €60,084 | +€4,290 | +7.7% |
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 31 October 2026 via checked.be.