DGP 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.
DGP CONSULT
Largest movements
- Receivables within one year -€48,555
down €48,555 (-65.9%), from €73,626 to €25,071
of which Trade receivables: -€24,715
- Cash +€16,542
up €16,542 (+6.7%), from €248,452 to €264,994
mainly Receivables within one year (+€48,555) and Net result for the year (+€17,088)
- Profit (loss) carried forward -€44,912
down €44,912 (-82.7%), from €54,305 to €9,394
- Other debts +€10,089
up €10,089 (+336.3%), from €3,000 to €13,089
- Tax, wage and social debts +€6,750
up €6,750 (+68.9%), from €9,796 to €16,546
of which Taxes: +€8,750
- Trade debts -€6,495
no longer reported in 2025 (was €6,495)
- Turnover -€149,529
down €149,529 (-50.6%), from €295,382 to €145,853
- Purchases and services -€115,013
down €115,013 (-48.8%), from €235,544 to €120,532
- Gross operating margin -€34,516
down €34,516 (-57.7%), from €59,838 to €25,322
- Taxes -€24,671
down €24,671, from €24,455 to -€216
- Other operating charges -€8,957
down €8,957 (-71.4%), from €12,541 to €3,583
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 | €333,596 | €299,029 | -€34,568 | -10.4% |
| Fixed assets | 21/28 | €11,495 | €8,964 | -€2,531 | -22.0% |
| Tangible fixed assets | 22/27 | €11,495 | €8,964 | -€2,531 | -22.0% |
| Land and buildings | 22 | €7,352 | €6,113 | -€1,239 | -16.9% |
| Furniture and vehicles | 24 | €1,793 | €1,049 | -€744 | -41.5% |
| Other tangible fixed assets | 26 | €2,349 | €1,801 | -€548 | -23.3% |
| Current assets | 29/58 | €322,102 | €290,065 | -€32,037 | -9.9% |
| Amounts receivable within one year | 40/41 | €73,626 | €25,071 | -€48,555 | -65.9% |
| Trade receivables | 40 | €47,453 | €22,738 | -€24,715 | -52.1% |
| Other amounts receivable | 41 | €26,173 | €2,333 | -€23,840 | -91.1% |
| Cash at bank and in hand | 54/58 | €248,452 | €264,994 | +€16,542 | +6.7% |
| Deferred charges and accrued income | 490/1 | €24 | - | -€24 | |
| Total equity and liabilities | 10/49 | €333,596 | €299,029 | -€34,568 | -10.4% |
| Equity | 10/15 | €314,305 | €269,394 | -€44,912 | -14.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €255,000 | €255,000 | = | 0.0% |
| Distributable reserves | 133 | €255,000 | €255,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,305 | €9,394 | -€44,912 | -82.7% |
| Amounts payable | 17/49 | €19,291 | €29,635 | +€10,344 | +53.6% |
| Amounts payable within one year | 42/48 | €19,291 | €29,635 | +€10,344 | +53.6% |
| Trade debts | 44 | €6,495 | - | -€6,495 | |
| Suppliers | 440/4 | €6,495 | - | -€6,495 | |
| Taxes, remuneration and social security | 45 | €9,796 | €16,546 | +€6,750 | +68.9% |
| Taxes | 450/3 | €7,796 | €16,546 | +€8,750 | +112.2% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €3,000 | €13,089 | +€10,089 | +336.3% |
| Turnover | 70 | €295,382 | €145,853 | -€149,529 | -50.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €235,544 | €120,532 | -€115,013 | -48.8% |
| Remuneration, social security and pensions | 62 | - | €2,024 | +€2,024 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,007 | €2,531 | +€523 | +26.1% |
| Other operating charges | 640/8 | €12,541 | €3,583 | -€8,957 | -71.4% |
| Gross operating margin | 9900 | €59,838 | €25,322 | -€34,516 | -57.7% |
| Operating profit (loss) | 9901 | €45,290 | €17,184 | -€28,106 | -62.1% |
| Financial income | 75/76B | €12 | €87 | +€75 | +633.1% |
| Recurring financial income | 75 | €12 | €87 | +€75 | +633.1% |
| Financial charges | 65/66B | €220 | €399 | +€179 | +81.1% |
| Recurring financial charges | 65 | €220 | €399 | +€179 | +81.1% |
| Profit (loss) for the period before taxes | 9903 | €45,082 | €16,872 | -€28,210 | -62.6% |
| Income taxes | 67/77 | €24,455 | -€216 | -€24,671 | |
| Profit (loss) for the period | 9904 | €20,627 | €17,088 | -€3,539 | -17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,627 | €17,088 | -€3,539 | -17.2% |
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 5 October 2026 via checked.be.