DFP CONSULT: 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.
DFP CONSULT
Largest movements
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Receivables within one year +€9,475
up €9,475 (+85.4%), from €11,093 to €20,568
of which Trade receivables: +€7,055
- Tangible fixed assets -€8,313
down €8,313 (-39.4%), from €21,105 to €12,793
of which Furniture and vehicles: -€7,395
- Cash +€4,903
up €4,903 (+3.9%), from €126,786 to €131,690
mainly Current investments (+€100,000) and Depreciation (+€8,313)
- Reserves -€80,000
down €80,000 (-100.0%), from €80,000 to €0
- Trade debts -€5,371
down €5,371 (-63.0%), from €8,524 to €3,153
- Other debts -€5,074
down €5,074 (-3.8%), from €132,625 to €127,552
- Debts after one year -€3,700
down €3,700 (-100.0%), from €3,700 to €0
- Tax, wage and social debts +€3,167
up €3,167 (+30.7%), from €10,323 to €13,490
of which Taxes: +€6,167
- Gross operating margin -€171,476
down €171,476 (-93.5%), from €183,329 to €11,853
- Taxes -€36,629
down €36,629 (-91.8%), from €39,906 to €3,277
- Other operating charges -€6,323
down €6,323 (-75.7%), from €8,348 to €2,025
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 | €261,932 | €168,355 | -€93,577 | -35.7% |
| Fixed assets | 21/28 | €21,105 | €12,793 | -€8,313 | -39.4% |
| Tangible fixed assets | 22/27 | €21,105 | €12,793 | -€8,313 | -39.4% |
| Furniture and vehicles | 24 | €18,211 | €10,816 | -€7,395 | -40.6% |
| Other tangible fixed assets | 26 | €2,895 | €1,977 | -€918 | -31.7% |
| Current assets | 29/58 | €240,826 | €155,562 | -€85,264 | -35.4% |
| Amounts receivable within one year | 40/41 | €11,093 | €20,568 | +€9,475 | +85.4% |
| Trade receivables | 40 | €6,152 | €13,207 | +€7,055 | +114.7% |
| Other amounts receivable | 41 | €4,941 | €7,361 | +€2,420 | +49.0% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €126,786 | €131,690 | +€4,903 | +3.9% |
| Deferred charges and accrued income | 490/1 | €2,947 | €3,305 | +€358 | +12.1% |
| Total equity and liabilities | 10/49 | €261,932 | €168,355 | -€93,577 | -35.7% |
| Equity | 10/15 | €100,460 | €20,460 | -€80,000 | -79.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €80,000 | €0 | -€80,000 | -100.0% |
| Distributable reserves | 133 | €80,000 | €0 | -€80,000 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €161,472 | €147,895 | -€13,577 | -8.4% |
| Amounts payable after more than one year | 17 | €3,700 | €0 | -€3,700 | -100.0% |
| Financial debts | 170/4 | €3,700 | €0 | -€3,700 | -100.0% |
| Amounts payable within one year | 42/48 | €157,772 | €147,895 | -€9,877 | -6.3% |
| Current portion of amounts payable after more than one year | 42 | €6,300 | €3,700 | -€2,600 | -41.3% |
| Trade debts | 44 | €8,524 | €3,153 | -€5,371 | -63.0% |
| Suppliers | 440/4 | €8,524 | €3,153 | -€5,371 | -63.0% |
| Taxes, remuneration and social security | 45 | €10,323 | €13,490 | +€3,167 | +30.7% |
| Taxes | 450/3 | €7,323 | €13,490 | +€6,167 | +84.2% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100.0% |
| Other amounts payable | 47/48 | €132,625 | €127,552 | -€5,074 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,738 | €8,313 | -€425 | -4.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€375 | €0 | +€375 | |
| Other operating charges | 640/8 | €8,348 | €2,025 | -€6,323 | -75.7% |
| Gross operating margin | 9900 | €183,329 | €11,853 | -€171,476 | -93.5% |
| Operating profit (loss) | 9901 | €166,618 | €1,515 | -€165,103 | -99.1% |
| Financial income | 75/76B | €540 | €1,904 | +€1,364 | +252.4% |
| Recurring financial income | 75 | €540 | €1,904 | +€1,364 | +252.4% |
| Financial charges | 65/66B | €4,638 | €3,776 | -€862 | -18.6% |
| Recurring financial charges | 65 | €4,638 | €3,776 | -€862 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €162,520 | -€357 | -€162,877 | |
| Income taxes | 67/77 | €39,906 | €3,277 | -€36,629 | -91.8% |
| Profit (loss) for the period | 9904 | €122,614 | -€3,634 | -€126,248 | |
| Profit (loss) for the period to be appropriated | 9905 | €122,614 | -€3,634 | -€126,248 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.