D&P CONSULTANCY: 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 CONSULTANCY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€31,914
down €31,914 (-14.9%), from €214,507 to €182,593
- Reserves +€30,854
up €30,854 (+53.2%), from €57,996 to €88,850
- Tax, wage and social debts +€9,689
up €9,689 (+259%), from €3,746 to €13,435
- Other debts -€5,858
down €5,858 (-4.6%), from €126,178 to €120,320
- Trade debts -€4,992
down €4,992 (-49.9%), from €10,013 to €5,021
- Gross operating margin +€32,128
up €32,128 (+124%), from €25,978 to €58,107
- Taxes +€9,689
up €9,689 (+259%), from €3,746 to €13,435
- Financial charges +€1,047
up €1,047 (+14.3%), from €7,317 to €8,364
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 | €462,709 | €462,133 | -€576 | -0.1% |
| Fixed assets | 21/28 | €454,735 | €455,102 | +€367 | +0.1% |
| Tangible fixed assets | 22/27 | €450,000 | €450,000 | = | 0.0% |
| Land and buildings | 22 | €450,000 | €450,000 | = | 0.0% |
| Financial fixed assets | 28 | €4,735 | €5,102 | +€367 | +7.8% |
| Current assets | 29/58 | €7,974 | €7,031 | -€944 | -11.8% |
| Cash at bank and in hand | 54/58 | €7,974 | €7,031 | -€944 | -11.8% |
| Total equity and liabilities | 10/49 | €462,709 | €462,133 | -€576 | -0.1% |
| Equity | 10/15 | €77,996 | €108,850 | +€30,854 | +39.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €57,996 | €88,850 | +€30,854 | +53.2% |
| Distributable reserves | 133 | €57,996 | €88,850 | +€30,854 | +53.2% |
| Amounts payable | 17/49 | €384,712 | €353,282 | -€31,430 | -8.2% |
| Amounts payable after more than one year | 17 | €214,507 | €182,593 | -€31,914 | -14.9% |
| Financial debts | 170/4 | €214,507 | €182,593 | -€31,914 | -14.9% |
| Amounts payable within one year | 42/48 | €170,206 | €170,690 | +€484 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €30,268 | €31,914 | +€1,646 | +5.4% |
| Trade debts | 44 | €10,013 | €5,021 | -€4,992 | -49.9% |
| Suppliers | 440/4 | €10,013 | €5,021 | -€4,992 | -49.9% |
| Taxes, remuneration and social security | 45 | €3,746 | €13,435 | +€9,689 | +259% |
| Taxes | 450/3 | €3,746 | €13,435 | +€9,689 | +259% |
| Other amounts payable | 47/48 | €126,178 | €120,320 | -€5,858 | -4.6% |
| Other operating charges | 640/8 | €4,915 | €5,455 | +€539 | +11.0% |
| Gross operating margin | 9900 | €25,978 | €58,107 | +€32,128 | +124% |
| Operating profit (loss) | 9901 | €21,063 | €52,652 | +€31,589 | +150% |
| Financial charges | 65/66B | €7,317 | €8,364 | +€1,047 | +14.3% |
| Recurring financial charges | 65 | €7,317 | €8,364 | +€1,047 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €13,747 | €44,288 | +€30,542 | +222% |
| Income taxes | 67/77 | €3,746 | €13,435 | +€9,689 | +259% |
| Profit (loss) for the period | 9904 | €10,001 | €30,854 | +€20,853 | +209% |
| Profit (loss) for the period to be appropriated | 9905 | €10,001 | €30,854 | +€20,853 | +209% |
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 17 October 2026 via checked.be.