DCPRO 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.
DCPRO CONSULTING
Largest movements
- Cash +€17,291
up €17,291 (+71.9%), from €24,035 to €41,325
mainly Net result for the year (+€29,161) and Tax, wage and social debts (+€5,279)
- Receivables within one year +€17,036
up €17,036 (+31.6%), from €53,870 to €70,906
of which Other amounts receivable: +€14,991
- Profit (loss) carried forward +€29,161
up €29,161 (+61.2%), from -€47,630 to -€18,469
- Tax, wage and social debts +€5,279
up €5,279 (+21.4%), from €24,619 to €29,897
- Gross operating margin +€52,672
up €52,672, from -€8,375 to €44,297
- Taxes +€13,249
up €13,249, from -€2,034 to €11,215
- Depreciation +€854
up €854 (+36.7%), from €2,327 to €3,181
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.
Cash bridge derived
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 | €84,142 | €118,657 | +€34,515 | +41.0% |
| Fixed assets | 21/28 | €6,238 | €6,426 | +€188 | +3.0% |
| Tangible fixed assets | 22/27 | €6,238 | €6,426 | +€188 | +3.0% |
| Plant, machinery and equipment | 23 | €725 | €275 | -€450 | -62.1% |
| Furniture and vehicles | 24 | €5,513 | €6,151 | +€638 | +11.6% |
| Current assets | 29/58 | €77,904 | €112,231 | +€34,327 | +44.1% |
| Amounts receivable within one year | 40/41 | €53,870 | €70,906 | +€17,036 | +31.6% |
| Trade receivables | 40 | €21,341 | €23,386 | +€2,045 | +9.6% |
| Other amounts receivable | 41 | €32,528 | €47,519 | +€14,991 | +46.1% |
| Cash at bank and in hand | 54/58 | €24,035 | €41,325 | +€17,291 | +71.9% |
| Total equity and liabilities | 10/49 | €84,142 | €118,657 | +€34,515 | +41.0% |
| Equity | 10/15 | €59,523 | €88,684 | +€29,161 | +49.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100,954 | €100,954 | = | 0.0% |
| Distributable reserves | 133 | €100,954 | €100,954 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,630 | -€18,469 | +€29,161 | +61.2% |
| Amounts payable | 17/49 | €24,619 | €29,972 | +€5,354 | +21.7% |
| Amounts payable within one year | 42/48 | €24,619 | €29,972 | +€5,354 | +21.7% |
| Trade debts | 44 | - | €75 | +€75 | |
| Suppliers | 440/4 | - | €75 | +€75 | |
| Taxes, remuneration and social security | 45 | €24,619 | €29,897 | +€5,279 | +21.4% |
| Taxes | 450/3 | €24,619 | €29,897 | +€5,279 | +21.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,327 | €3,181 | +€854 | +36.7% |
| Other operating charges | 640/8 | €580 | €595 | +€14 | +2.5% |
| Gross operating margin | 9900 | -€8,375 | €44,297 | +€52,672 | |
| Operating profit (loss) | 9901 | -€11,282 | €40,521 | +€51,803 | |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €191 | €145 | -€45 | -23.8% |
| Recurring financial charges | 65 | €191 | €145 | -€45 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | -€11,464 | €40,376 | +€51,839 | |
| Income taxes | 67/77 | -€2,034 | €11,215 | +€13,249 | |
| Profit (loss) for the period | 9904 | -€9,430 | €29,161 | +€38,591 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,430 | €29,161 | +€38,591 |
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 11 October 2026 via checked.be.