DAP 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.
DAP CONSULTANCY
Largest movements
- Cash +€64,071
up €64,071 (+116%), from €55,430 to €119,501
mainly Net result for the year (+€53,454) and Depreciation (+€19,407)
- Receivables within one year -€9,181
down €9,181 (-7.0%), from €130,631 to €121,450
of which Trade receivables: -€21,418
- Tangible fixed assets -€8,276
down €8,276 (-6.9%), from €120,133 to €111,856
- Reserves +€53,454
up €53,454 (+39.8%), from €134,253 to €187,707
- Debts after one year -€22,900
no longer reported in 2025 (was €22,900)
- Tax, wage and social debts +€9,016
up €9,016 (+82.2%), from €10,964 to €19,980
- Trade debts +€7,654
up €7,654 (+184%), from €4,163 to €11,817
- Taxes +€25,313
up €25,313 (+8,851%), from €286 to €25,599
- Gross operating margin +€3,558
up €3,558 (+3.6%), from €98,770 to €102,328
- Other operating charges -€2,297
down €2,297 (-59.0%), from €3,891 to €1,594
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 | €313,694 | €363,419 | +€49,724 | +15.9% |
| Fixed assets | 21/28 | €120,133 | €111,856 | -€8,276 | -6.9% |
| Tangible fixed assets | 22/27 | €120,133 | €111,856 | -€8,276 | -6.9% |
| Land and buildings | 22 | €120,133 | €111,856 | -€8,276 | -6.9% |
| Current assets | 29/58 | €193,562 | €251,562 | +€58,000 | +30.0% |
| Amounts receivable within one year | 40/41 | €130,631 | €121,450 | -€9,181 | -7.0% |
| Trade receivables | 40 | €58,977 | €37,558 | -€21,418 | -36.3% |
| Other amounts receivable | 41 | €71,654 | €83,892 | +€12,238 | +17.1% |
| Cash at bank and in hand | 54/58 | €55,430 | €119,501 | +€64,071 | +116% |
| Deferred charges and accrued income | 490/1 | €7,501 | €10,611 | +€3,110 | +41.5% |
| Total equity and liabilities | 10/49 | €313,694 | €363,419 | +€49,724 | +15.9% |
| Equity | 10/15 | €149,260 | €202,714 | +€53,454 | +35.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €134,253 | €187,707 | +€53,454 | +39.8% |
| Distributable reserves | 133 | €134,253 | €187,707 | +€53,454 | +39.8% |
| Profit (loss) carried forward | 14 | -€3,593 | -€3,593 | = | 0.0% |
| Amounts payable | 17/49 | €164,435 | €160,705 | -€3,730 | -2.3% |
| Amounts payable after more than one year | 17 | €22,900 | - | -€22,900 | |
| Financial debts | 170/4 | €22,900 | - | -€22,900 | |
| Amounts payable within one year | 42/48 | €141,535 | €160,705 | +€19,170 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,500 | +€2,500 | |
| Trade debts | 44 | €4,163 | €11,817 | +€7,654 | +184% |
| Suppliers | 440/4 | €4,163 | €11,817 | +€7,654 | +184% |
| Taxes, remuneration and social security | 45 | €10,964 | €19,980 | +€9,016 | +82.2% |
| Taxes | 450/3 | €10,964 | €19,980 | +€9,016 | +82.2% |
| Other amounts payable | 47/48 | €126,408 | €126,408 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,012 | €19,407 | +€394 | +2.1% |
| Other operating charges | 640/8 | €3,891 | €1,594 | -€2,297 | -59.0% |
| Gross operating margin | 9900 | €98,770 | €102,328 | +€3,558 | +3.6% |
| Operating profit (loss) | 9901 | €75,866 | €81,327 | +€5,461 | +7.2% |
| Financial income | 75/76B | €12 | €579 | +€567 | +4,726% |
| Recurring financial income | 75 | €12 | €579 | +€567 | +4,726% |
| Financial charges | 65/66B | €2,508 | €2,854 | +€346 | +13.8% |
| Recurring financial charges | 65 | €2,508 | €2,854 | +€346 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €73,371 | €79,053 | +€5,682 | +7.7% |
| Income taxes | 67/77 | €286 | €25,599 | +€25,313 | +8,851% |
| Profit (loss) for the period | 9904 | €73,085 | €53,454 | -€19,630 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,085 | €53,454 | -€19,630 | -26.9% |
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 14 October 2026 via checked.be.