DBPC Projectconsultancy: what changed
Two fiscal 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.
DBPC Projectconsultancy
Largest movements
- Cash -€29,704
down €29,704 (-73.7%), from €40,324 to €10,620
mainly Trade debts (-€42,494) and Receivables within one year (-€24,522)
- Receivables within one year +€24,522
up €24,522 (+44.2%), from €55,488 to €80,010
of which Trade receivables: +€21,672
- Tangible fixed assets +€2,815
up €2,815 (+45.6%), from €6,175 to €8,990
of which Furniture and vehicles: +€3,531
- Trade debts -€42,494
down €42,494 (-73.6%), from €57,753 to €15,259
- Profit (loss) carried forward +€34,378
up €34,378 (+123.7%), from €27,784 to €62,162
- Tax, wage and social debts +€5,659
up €5,659 (+27.7%), from €20,440 to €26,100
of which Taxes: +€3,670
- Gross operating margin +€31,859
up €31,859 (+196.0%), from €16,257 to €48,116
- Taxes +€9,004
up €9,004 (+195.0%), from €4,616 to €13,621
- Financial income +€714
up €714 (+35.0%), from €2,040 to €2,754
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,577 | €122,120 | -€2,457 | -2.0% |
| Fixed assets | 21/28 | €6,175 | €8,990 | +€2,815 | +45.6% |
| Tangible fixed assets | 22/27 | €6,175 | €8,990 | +€2,815 | +45.6% |
| Plant, machinery and equipment | 23 | €1,706 | €990 | -€716 | -42.0% |
| Furniture and vehicles | 24 | €4,469 | €8,000 | +€3,531 | +79.0% |
| Current assets | 29/58 | €118,402 | €113,130 | -€5,272 | -4.5% |
| Amounts receivable after more than one year | 29 | €22,500 | €22,500 | = | 0.0% |
| Trade receivables | 290 | €22,500 | €22,500 | = | 0.0% |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €55,488 | €80,010 | +€24,522 | +44.2% |
| Trade receivables | 40 | €14,563 | €36,235 | +€21,672 | +148.8% |
| Other amounts receivable | 41 | €40,925 | €43,775 | +€2,850 | +7.0% |
| Cash at bank and in hand | 54/58 | €40,324 | €10,620 | -€29,704 | -73.7% |
| Deferred charges and accrued income | 490/1 | €90 | €0 | -€90 | -100.0% |
| Total equity and liabilities | 10/49 | €124,577 | €122,120 | -€2,457 | -2.0% |
| Equity | 10/15 | €46,384 | €80,762 | +€34,378 | +74.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,784 | €62,162 | +€34,378 | +123.7% |
| Amounts payable | 17/49 | €78,193 | €41,358 | -€36,835 | -47.1% |
| Amounts payable within one year | 42/48 | €78,193 | €41,358 | -€36,835 | -47.1% |
| Trade debts | 44 | €57,753 | €15,259 | -€42,494 | -73.6% |
| Suppliers | 440/4 | €57,753 | €15,259 | -€42,494 | -73.6% |
| Taxes, remuneration and social security | 45 | €20,440 | €26,100 | +€5,659 | +27.7% |
| Taxes | 450/3 | €20,440 | €24,111 | +€3,670 | +18.0% |
| Remuneration and social security | 454/9 | €0 | €1,989 | +€1,989 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,191 | €2,137 | -€55 | -2.5% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | €16,257 | €48,116 | +€31,859 | +196.0% |
| Operating profit (loss) | 9901 | €13,572 | €45,474 | +€31,902 | +235.1% |
| Financial income | 75/76B | €2,040 | €2,754 | +€714 | +35.0% |
| Recurring financial income | 75 | €2,040 | €2,754 | +€714 | +35.0% |
| Financial charges | 65/66B | €75 | €230 | +€155 | +206.3% |
| Recurring financial charges | 65 | €75 | €230 | +€155 | +206.3% |
| Profit (loss) for the period before taxes | 9903 | €15,537 | €47,998 | +€32,461 | +208.9% |
| Income taxes | 67/77 | €4,616 | €13,621 | +€9,004 | +195.0% |
| Profit (loss) for the period | 9904 | €10,921 | €34,378 | +€23,457 | +214.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,921 | €34,378 | +€23,457 | +214.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.