D.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.P. CONSULT
Largest movements
- Cash -€109,162
down €109,162 (-50.1%), from €218,038 to €108,877
mainly Other debts (-€122,478) and Receivables within one year (-€32,600)
- Tangible fixed assets -€37,910
down €37,910 (-5.8%), from €650,254 to €612,345
of which Land and buildings: -€32,971
- Receivables within one year +€32,600
up €32,600 (+502.4%), from €6,489 to €39,089
of which Other amounts receivable: +€26,931
- Other debts -€122,478
down €122,478 (-33.4%), from €366,408 to €243,931
- Reserves +€13,008
up €13,008 (+5.7%), from €227,238 to €240,246
- Gross operating margin -€44,663
down €44,663 (-30.0%), from €149,078 to €104,415
- Taxes -€11,629
down €11,629 (-38.0%), from €30,582 to €18,953
- Depreciation -€4,402
down €4,402 (-9.9%), from €44,402 to €40,001
- Financial charges -€1,675
down €1,675 (-5.4%), from €31,042 to €29,367
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 | €878,842 | €764,637 | -€114,205 | -13.0% |
| Fixed assets | 21/28 | €650,254 | €612,345 | -€37,910 | -5.8% |
| Tangible fixed assets | 22/27 | €650,254 | €612,345 | -€37,910 | -5.8% |
| Land and buildings | 22 | €632,085 | €599,114 | -€32,971 | -5.2% |
| Plant, machinery and equipment | 23 | €6,526 | €6,231 | -€295 | -4.5% |
| Furniture and vehicles | 24 | €11,643 | €7,000 | -€4,643 | -39.9% |
| Current assets | 29/58 | €228,587 | €152,292 | -€76,296 | -33.4% |
| Amounts receivable within one year | 40/41 | €6,489 | €39,089 | +€32,600 | +502.4% |
| Trade receivables | 40 | €1,831 | €7,500 | +€5,669 | +309.6% |
| Other amounts receivable | 41 | €4,658 | €31,589 | +€26,931 | +578.1% |
| Current investments | 50/53 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €218,038 | €108,877 | -€109,162 | -50.1% |
| Deferred charges and accrued income | 490/1 | €1,560 | €1,826 | +€266 | +17.1% |
| Total equity and liabilities | 10/49 | €878,842 | €764,637 | -€114,205 | -13.0% |
| Equity | 10/15 | €479,638 | €492,646 | +€13,008 | +2.7% |
| Contributions | 10/11 | €252,400 | €252,400 | = | 0.0% |
| Reserves | 13 | €227,238 | €240,246 | +€13,008 | +5.7% |
| Distributable reserves | 133 | €227,238 | €240,246 | +€13,008 | +5.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €399,204 | €271,991 | -€127,213 | -31.9% |
| Amounts payable within one year | 42/48 | €369,818 | €246,444 | -€123,374 | -33.4% |
| Trade debts | 44 | €2,530 | €2,513 | -€18 | -0.7% |
| Suppliers | 440/4 | €2,530 | €2,513 | -€18 | -0.7% |
| Taxes, remuneration and social security | 45 | €879 | €0 | -€879 | -100.0% |
| Taxes | 450/3 | €879 | €0 | -€879 | -100.0% |
| Other amounts payable | 47/48 | €366,408 | €243,931 | -€122,478 | -33.4% |
| Accrued charges and deferred income | 492/3 | €29,386 | €25,547 | -€3,839 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,402 | €40,001 | -€4,402 | -9.9% |
| Other operating charges | 640/8 | €4,455 | €3,404 | -€1,051 | -23.6% |
| Gross operating margin | 9900 | €149,078 | €104,415 | -€44,663 | -30.0% |
| Operating profit (loss) | 9901 | €100,220 | €61,011 | -€39,210 | -39.1% |
| Financial income | 75/76B | €829 | €316 | -€513 | -61.8% |
| Recurring financial income | 75 | €829 | €316 | -€513 | -61.8% |
| Financial charges | 65/66B | €31,042 | €29,367 | -€1,675 | -5.4% |
| Recurring financial charges | 65 | €31,042 | €29,367 | -€1,675 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €70,008 | €31,960 | -€38,047 | -54.3% |
| Income taxes | 67/77 | €30,582 | €18,953 | -€11,629 | -38.0% |
| Profit (loss) for the period | 9904 | €39,426 | €13,008 | -€26,418 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,426 | €13,008 | -€26,418 | -67.0% |
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 11 October 2026 via checked.be.