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
- Tangible fixed assets +€91,265
up €91,265 (+153%), from €59,680 to €150,946
of which Leasing and similar rights: +€93,841
- Receivables within one year -€69,043
down €69,043 (-37.2%), from €185,432 to €116,388
of which Trade receivables: -€55,909
- Deferred charges and accrued income -€15,085
down €15,085 (-81.8%), from €18,436 to €3,351
- Cash -€3,769
down €3,769 (-42.8%), from €8,810 to €5,041
mainly Investment in fixed assets (net) (-€102,500) and Debts after one year (-€59,159)
- Revaluation surpluses +€102,500
new in 2025: €102,500
- Debts after one year -€59,159
down €59,159 (-59.2%), from €99,930 to €40,771
of which Other amounts payable: -€50,000
- Current portion of long-term debt -€22,586
down €22,586 (-53.6%), from €42,107 to €19,522
- Other debts -€21,565
down €21,565 (-49.9%), from €43,175 to €21,611
- Profit (loss) carried forward +€5,717
up €5,717 (+22.2%), from €25,729 to €31,446
- Staff costs -€25,398
down €25,398 (-19.4%), from €130,887 to €105,489
- Gross operating margin -€12,288
down €12,288 (-8.2%), from €149,711 to €137,423
- Taxes +€2,515
up €2,515 (+58.6%), from €4,291 to €6,806
- Write-downs +€1,938
new in 2025: €1,938
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 | €272,358 | €275,726 | +€3,368 | +1.2% |
| Fixed assets | 21/28 | €59,680 | €150,946 | +€91,265 | +153% |
| Tangible fixed assets | 22/27 | €59,680 | €150,946 | +€91,265 | +153% |
| Plant, machinery and equipment | 23 | €7,727 | €5,152 | -€2,576 | -33.3% |
| Leasing and similar rights | 25 | €51,953 | €145,794 | +€93,841 | +181% |
| Current assets | 29/58 | €212,678 | €124,780 | -€87,898 | -41.3% |
| Amounts receivable within one year | 40/41 | €185,432 | €116,388 | -€69,043 | -37.2% |
| Trade receivables | 40 | €169,298 | €113,388 | -€55,909 | -33.0% |
| Other amounts receivable | 41 | €16,134 | €3,000 | -€13,134 | -81.4% |
| Cash at bank and in hand | 54/58 | €8,810 | €5,041 | -€3,769 | -42.8% |
| Deferred charges and accrued income | 490/1 | €18,436 | €3,351 | -€15,085 | -81.8% |
| Total equity and liabilities | 10/49 | €272,358 | €275,726 | +€3,368 | +1.2% |
| Equity | 10/15 | €33,789 | €142,006 | +€108,217 | +320% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | - | €102,500 | +€102,500 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,729 | €31,446 | +€5,717 | +22.2% |
| Amounts payable | 17/49 | €238,569 | €133,720 | -€104,849 | -43.9% |
| Amounts payable after more than one year | 17 | €99,930 | €40,771 | -€59,159 | -59.2% |
| Financial debts | 170/4 | €49,930 | €40,771 | -€9,159 | -18.3% |
| Other amounts payable | 178/9 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €138,639 | €92,950 | -€45,690 | -33.0% |
| Current portion of amounts payable after more than one year | 42 | €42,107 | €19,522 | -€22,586 | -53.6% |
| Trade debts | 44 | €20,542 | €15,350 | -€5,192 | -25.3% |
| Suppliers | 440/4 | €20,542 | €15,350 | -€5,192 | -25.3% |
| Taxes, remuneration and social security | 45 | €32,815 | €36,467 | +€3,653 | +11.1% |
| Taxes | 450/3 | €11,361 | €20,640 | +€9,279 | +81.7% |
| Remuneration and social security | 454/9 | €21,454 | €15,828 | -€5,626 | -26.2% |
| Other amounts payable | 47/48 | €43,175 | €21,611 | -€21,565 | -49.9% |
| Non-recurring operating income | 76A | €5,028 | - | -€5,028 | |
| Remuneration, social security and pensions | 62 | €130,887 | €105,489 | -€25,398 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,990 | €11,235 | -€756 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,938 | +€1,938 | |
| Other operating charges | 640/8 | €1,550 | €1,903 | +€353 | +22.7% |
| Non-recurring operating charges | 66A | €2,923 | €12 | -€2,911 | -99.6% |
| Gross operating margin | 9900 | €149,711 | €137,423 | -€12,288 | -8.2% |
| Operating profit (loss) | 9901 | €2,361 | €16,847 | +€14,486 | +614% |
| Financial income | 75/76B | €22 | €641 | +€619 | +2,868% |
| Recurring financial income | 75 | €22 | €641 | +€619 | +2,868% |
| Financial charges | 65/66B | €6,341 | €4,965 | -€1,376 | -21.7% |
| Recurring financial charges | 65 | €6,341 | €4,965 | -€1,376 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,959 | €12,523 | +€16,482 | |
| Income taxes | 67/77 | €4,291 | €6,806 | +€2,515 | +58.6% |
| Profit (loss) for the period | 9904 | -€8,250 | €5,717 | +€13,966 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,250 | €5,717 | +€13,966 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.