D.P.J. 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.J. CONSULTING
Largest movements
- Receivables within one year -€270,540
down €270,540 (-99.6%), from €271,740 to €1,200
of which Other amounts receivable: -€270,540
- Tangible fixed assets -€26,413
down €26,413 (-13.8%), from €191,989 to €165,576
of which Land and buildings: -€26,107
- Reserves -€202,315
down €202,315 (-100%), from €202,315 to €0
of which Distributable reserves: -€202,315
- Profit (loss) carried forward -€138,876
new in 2025: -€138,876
- Trade debts +€47,360
up €47,360 (+907%), from €5,220 to €52,581
- Debts after one year -€17,786
down €17,786 (-28.4%), from €62,523 to €44,737
- Other debts +€14,353
up €14,353 (+8.2%), from €175,167 to €189,520
- Gross operating margin -€34,813
down €34,813, from €2,289 to -€32,524
- Depreciation +€1,291
up €1,291 (+4.3%), from €29,909 to €31,200
- Financial charges -€671
down €671 (-15.8%), from €4,256 to €3,585
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €490,663 | €194,099 | -€296,564 | -60.4% |
| Fixed assets | 21/28 | €191,989 | €165,576 | -€26,413 | -13.8% |
| Tangible fixed assets | 22/27 | €191,989 | €165,576 | -€26,413 | -13.8% |
| Land and buildings | 22 | €191,199 | €165,091 | -€26,107 | -13.7% |
| Plant, machinery and equipment | 23 | €790 | €484 | -€306 | -38.7% |
| Current assets | 29/58 | €298,674 | €28,523 | -€270,151 | -90.5% |
| Amounts receivable within one year | 40/41 | €271,740 | €1,200 | -€270,540 | -99.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €271,740 | €1,200 | -€270,540 | -99.6% |
| Deferred charges and accrued income | 490/1 | €26,934 | €27,323 | +€389 | +1.4% |
| Total equity and liabilities | 10/49 | €490,663 | €194,099 | -€296,564 | -60.4% |
| Equity | 10/15 | €220,915 | -€120,276 | -€341,191 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €202,315 | €0 | -€202,315 | -100% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €202,315 | €0 | -€202,315 | -100% |
| Profit (loss) carried forward | 14 | - | -€138,876 | -€138,876 | |
| Amounts payable | 17/49 | €269,748 | €314,375 | +€44,627 | +16.5% |
| Amounts payable after more than one year | 17 | €62,523 | €44,737 | -€17,786 | -28.4% |
| Financial debts | 170/4 | €62,523 | €44,737 | -€17,786 | -28.4% |
| Amounts payable within one year | 42/48 | €207,225 | €269,638 | +€62,413 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €17,323 | €17,786 | +€463 | +2.7% |
| Financial debts | 43 | €9,514 | €9,751 | +€237 | +2.5% |
| Credit institutions | 430/8 | €9,514 | €9,751 | +€237 | +2.5% |
| Trade debts | 44 | €5,220 | €52,581 | +€47,360 | +907% |
| Suppliers | 440/4 | €5,220 | €52,581 | +€47,360 | +907% |
| Other amounts payable | 47/48 | €175,167 | €189,520 | +€14,353 | +8.2% |
| Non-recurring operating income | 76A | €8,194 | €10,858 | +€2,663 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,909 | €31,200 | +€1,291 | +4.3% |
| Other operating charges | 640/8 | €3,433 | €3,342 | -€91 | -2.7% |
| Non-recurring operating charges | 66A | €0 | €270,540 | +€270,540 | |
| Gross operating margin | 9900 | €2,289 | -€32,524 | -€34,813 | |
| Operating profit (loss) | 9901 | -€31,053 | -€337,606 | -€306,553 | -987% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,256 | €3,585 | -€671 | -15.8% |
| Recurring financial charges | 65 | €4,256 | €3,585 | -€671 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€35,309 | -€341,191 | -€305,882 | -866% |
| Profit (loss) for the period | 9904 | -€35,309 | -€341,191 | -€305,882 | -866% |
| Profit (loss) for the period to be appropriated | 9905 | -€35,309 | -€341,191 | -€305,882 | -866% |
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 25 October 2026 via checked.be.