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
- Tangible fixed assets -€4,912
down €4,912 (-3.2%), from €151,486 to €146,574
- Cash +€1,731
up €1,731 (+77.8%), from €2,226 to €3,957
mainly Depreciation (+€4,912) and Receivables within one year (+€745)
- Trade debts -€2,487
down €2,487 (-55.3%), from €4,500 to €2,013
- Gross operating margin +€3,014
up €3,014 (+155%), from €1,940 to €4,955
- Other operating charges -€981
down €981 (-57.1%), from €1,719 to €738
- Financial charges -€169
down €169 (-51.1%), from €331 to €162
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 | €171,962 | €168,036 | -€3,926 | -2.3% |
| Fixed assets | 21/28 | €151,486 | €146,574 | -€4,912 | -3.2% |
| Tangible fixed assets | 22/27 | €151,486 | €146,574 | -€4,912 | -3.2% |
| Land and buildings | 22 | €151,486 | €146,574 | -€4,912 | -3.2% |
| Current assets | 29/58 | €20,476 | €21,462 | +€986 | +4.8% |
| Amounts receivable within one year | 40/41 | €18,250 | €17,505 | -€745 | -4.1% |
| Other amounts receivable | 41 | €18,250 | €17,505 | -€745 | -4.1% |
| Cash at bank and in hand | 54/58 | €2,226 | €3,957 | +€1,731 | +77.8% |
| Total equity and liabilities | 10/49 | €171,962 | €168,036 | -€3,926 | -2.3% |
| Equity | 10/15 | €69,458 | €68,602 | -€856 | -1.2% |
| Contributions | 10/11 | €10,188 | €10,188 | = | 0.0% |
| Reserves | 13 | €43,860 | €43,860 | = | 0.0% |
| Distributable reserves | 133 | €43,860 | €43,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,409 | €14,554 | -€856 | -5.6% |
| Amounts payable | 17/49 | €102,504 | €99,434 | -€3,070 | -3.0% |
| Amounts payable within one year | 42/48 | €102,504 | €99,434 | -€3,070 | -3.0% |
| Trade debts | 44 | €4,500 | €2,013 | -€2,487 | -55.3% |
| Suppliers | 440/4 | €4,500 | €2,013 | -€2,487 | -55.3% |
| Other amounts payable | 47/48 | €98,004 | €97,421 | -€583 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,912 | €4,912 | = | 0.0% |
| Other operating charges | 640/8 | €1,719 | €738 | -€981 | -57.1% |
| Gross operating margin | 9900 | €1,940 | €4,955 | +€3,014 | +155% |
| Operating profit (loss) | 9901 | -€4,691 | -€696 | +€3,995 | +85.2% |
| Financial income | 75/76B | €8 | €2 | -€6 | -74.7% |
| Recurring financial income | 75 | €8 | €2 | -€6 | -74.7% |
| Financial charges | 65/66B | €331 | €162 | -€169 | -51.1% |
| Recurring financial charges | 65 | €331 | €162 | -€169 | -51.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,014 | -€855 | +€4,159 | +82.9% |
| Income taxes | 67/77 | €2 | €1 | -€2 | -75.1% |
| Profit (loss) for the period | 9904 | -€5,016 | -€856 | +€4,160 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,016 | -€856 | +€4,160 | +82.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.