D.P. CONSULTING: 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. CONSULTING
Largest movements
- Cash -€18,292
down €18,292 (-62.7%), from €29,172 to €10,879
mainly Other debts (-€7,869) and Tax, wage and social debts (-€4,256)
- Receivables within one year +€2,588
up €2,588 (+46.6%), from €5,550 to €8,138
of which Trade receivables: +€1,920
- Other debts -€7,869
no longer reported in 2025 (was €7,869)
- Tax, wage and social debts -€4,256
down €4,256 (-99.0%), from €4,297 to €41
- Profit (loss) carried forward -€4,217
down €4,217 (-20.8%), from €20,284 to €16,067
- Trade debts +€638
up €638 (+235%), from €272 to €910
- Gross operating margin -€11,521
down €11,521, from €8,040 to -€3,482
- Other operating charges +€431
up €431 (+172%), from €251 to €682
- Staff costs -€185
no longer reported in 2025 (was €185)
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 | €34,722 | €19,018 | -€15,704 | -45.2% |
| Current assets | 29/58 | €34,722 | €19,018 | -€15,704 | -45.2% |
| Amounts receivable within one year | 40/41 | €5,550 | €8,138 | +€2,588 | +46.6% |
| Trade receivables | 40 | €3,630 | €5,550 | +€1,920 | +52.9% |
| Other amounts receivable | 41 | €1,920 | €2,588 | +€668 | +34.8% |
| Cash at bank and in hand | 54/58 | €29,172 | €10,879 | -€18,292 | -62.7% |
| Total equity and liabilities | 10/49 | €34,722 | €19,018 | -€15,704 | -45.2% |
| Equity | 10/15 | €22,284 | €18,067 | -€4,217 | -18.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Share premium | 1100/10 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €20,284 | €16,067 | -€4,217 | -20.8% |
| Amounts payable | 17/49 | €12,438 | €951 | -€11,486 | -92.4% |
| Amounts payable within one year | 42/48 | €12,438 | €951 | -€11,486 | -92.4% |
| Trade debts | 44 | €272 | €910 | +€638 | +235% |
| Suppliers | 440/4 | €272 | €910 | +€638 | +235% |
| Taxes, remuneration and social security | 45 | €4,297 | €41 | -€4,256 | -99.0% |
| Taxes | 450/3 | €4,297 | €41 | -€4,256 | -99.0% |
| Other amounts payable | 47/48 | €7,869 | - | -€7,869 | |
| Remuneration, social security and pensions | 62 | €185 | - | -€185 | |
| Other operating charges | 640/8 | €251 | €682 | +€431 | +172% |
| Gross operating margin | 9900 | €8,040 | -€3,482 | -€11,521 | |
| Operating profit (loss) | 9901 | €7,604 | -€4,163 | -€11,767 | |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €7,550 | -€4,217 | -€11,767 | |
| Profit (loss) for the period | 9904 | €7,550 | -€4,217 | -€11,767 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,550 | -€4,217 | -€11,767 |
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.