DGP 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.
DGP Consulting
Largest movements
- Current investments +€800,000
up €800,000, from €0 to €800,000
- Cash -€361,265
down €361,265 (-80.6%), from €448,181 to €86,916
mainly Contributions, distributions and other (-€2.1m) and Current investments (-€800,000)
- Receivables within one year -€337,261
down €337,261 (-49.7%), from €678,135 to €340,874
of which Other amounts receivable: -€427,017
- Tangible fixed assets -€38,057
down €38,057 (-29.4%), from €129,365 to €91,308
- Reserves -€1.4m
down €1.4m (-99.8%), from €1.4m to €2,546
- Other debts +€1.3m
up €1.3m, from €0 to €1.3m
- Tax, wage and social debts +€207,557
up €207,557 (+405%), from €51,275 to €258,832
- Debts after one year -€51,875
down €51,875 (-10.1%), from €511,556 to €459,681
- Gross operating margin -€87,073
down €87,073 (-8.5%), from €1.0m to €932,246
- Taxes -€23,225
down €23,225 (-9.2%), from €251,710 to €228,485
- Financial charges +€12,818
up €12,818 (+509%), from €2,518 to €15,337
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 | €2,067,087 | €2,145,957 | +€78,870 | +3.8% |
| Fixed assets | 21/28 | €129,365 | €91,308 | -€38,057 | -29.4% |
| Tangible fixed assets | 22/27 | €129,365 | €91,308 | -€38,057 | -29.4% |
| Furniture and vehicles | 24 | €129,365 | €91,308 | -€38,057 | -29.4% |
| Current assets | 29/58 | €1,937,722 | €2,054,649 | +€116,927 | +6.0% |
| Stocks and contracts in progress | 3 | €792,032 | €792,032 | = | 0.0% |
| Stocks | 30/36 | €792,032 | €792,032 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €678,135 | €340,874 | -€337,261 | -49.7% |
| Trade receivables | 40 | €108,151 | €197,908 | +€89,757 | +83.0% |
| Other amounts receivable | 41 | €569,983 | €142,966 | -€427,017 | -74.9% |
| Current investments | 50/53 | €0 | €800,000 | +€800,000 | |
| Cash at bank and in hand | 54/58 | €448,181 | €86,916 | -€361,265 | -80.6% |
| Deferred charges and accrued income | 490/1 | €19,375 | €34,827 | +€15,452 | +79.8% |
| Total equity and liabilities | 10/49 | €2,067,087 | €2,145,957 | +€78,870 | +3.8% |
| Equity | 10/15 | €1,430,888 | €52,546 | -€1.4m | -96.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,380,888 | €2,546 | -€1.4m | -99.8% |
| Distributable reserves | 133 | €1,380,888 | €2,546 | -€1.4m | -99.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €636,199 | €2,093,410 | +€1.5m | +229% |
| Amounts payable after more than one year | 17 | €511,556 | €459,681 | -€51,875 | -10.1% |
| Financial debts | 170/4 | €511,556 | €459,681 | -€51,875 | -10.1% |
| Amounts payable within one year | 42/48 | €122,943 | €1,633,729 | +€1.5m | +1,229% |
| Current portion of amounts payable after more than one year | 42 | €61,925 | €51,875 | -€10,050 | -16.2% |
| Trade debts | 44 | €9,743 | €2,421 | -€7,322 | -75.1% |
| Suppliers | 440/4 | €9,743 | €2,421 | -€7,322 | -75.1% |
| Taxes, remuneration and social security | 45 | €51,275 | €258,832 | +€207,557 | +405% |
| Taxes | 450/3 | €51,275 | €258,832 | +€207,557 | +405% |
| Other amounts payable | 47/48 | €0 | €1,320,601 | +€1.3m | |
| Accrued charges and deferred income | 492/3 | €1,700 | €0 | -€1,700 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,057 | €38,057 | = | 0.0% |
| Other operating charges | 640/8 | €682 | €429 | -€253 | -37.1% |
| Gross operating margin | 9900 | €1,019,319 | €932,246 | -€87,073 | -8.5% |
| Operating profit (loss) | 9901 | €980,580 | €893,761 | -€86,820 | -8.9% |
| Financial income | 75/76B | €22,114 | €32,280 | +€10,166 | +46.0% |
| Recurring financial income | 75 | €22,114 | €32,280 | +€10,166 | +46.0% |
| Financial charges | 65/66B | €2,518 | €15,337 | +€12,818 | +509% |
| Recurring financial charges | 65 | €2,518 | €15,337 | +€12,818 | +509% |
| Profit (loss) for the period before taxes | 9903 | €1,000,176 | €910,704 | -€89,472 | -8.9% |
| Income taxes | 67/77 | €251,710 | €228,485 | -€23,225 | -9.2% |
| Profit (loss) for the period | 9904 | €748,466 | €682,219 | -€66,247 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €748,466 | €682,219 | -€66,247 | -8.9% |
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 14 October 2026 via checked.be.