DHP Consult: 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.
DHP Consult
Largest movements
- Cash +€18,025
up €18,025 (+43.1%), from €41,859 to €59,884
mainly Net result for the year (+€39,037) and Receivables within one year (+€16,961)
- Receivables within one year -€16,961
down €16,961 (-51.3%), from €33,083 to €16,122
of which Trade receivables: -€16,650
- Deferred charges and accrued income -€1,157
down €1,157 (-74.7%), from €1,548 to €391
- Tangible fixed assets -€839
down €839 (-12.9%), from €6,483 to €5,644
of which Furniture and vehicles: -€3,908
- Other debts -€14,250
down €14,250 (-40.1%), from €35,500 to €21,250
- Profit (loss) carried forward +€14,037
up €14,037 (+894.6%), from €1,569 to €15,606
- Trade debts -€2,439
down €2,439 (-30.5%), from €8,001 to €5,562
- Tax, wage and social debts +€1,721
up €1,721 (+9.8%), from €17,497 to €19,218
of which Taxes: +€1,530
- Gross operating margin -€19,984
down €19,984 (-15.4%), from €130,088 to €110,104
- Staff costs +€2,071
up €2,071 (+4.9%), from €42,549 to €44,620
- Taxes -€1,589
down €1,589 (-9.0%), from €17,699 to €16,110
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 | €82,973 | €82,041 | -€932 | -1.1% |
| Fixed assets | 21/28 | €6,483 | €5,644 | -€839 | -12.9% |
| Tangible fixed assets | 22/27 | €6,483 | €5,644 | -€839 | -12.9% |
| Plant, machinery and equipment | 23 | - | €3,069 | +€3,069 | |
| Furniture and vehicles | 24 | €6,483 | €2,575 | -€3,908 | -60.3% |
| Current assets | 29/58 | €76,490 | €76,397 | -€93 | -0.1% |
| Amounts receivable within one year | 40/41 | €33,083 | €16,122 | -€16,961 | -51.3% |
| Trade receivables | 40 | €32,168 | €15,518 | -€16,650 | -51.8% |
| Other amounts receivable | 41 | €915 | €604 | -€311 | -34.0% |
| Cash at bank and in hand | 54/58 | €41,859 | €59,884 | +€18,025 | +43.1% |
| Deferred charges and accrued income | 490/1 | €1,548 | €391 | -€1,157 | -74.7% |
| Total equity and liabilities | 10/49 | €82,973 | €82,041 | -€932 | -1.1% |
| Equity | 10/15 | €21,974 | €36,011 | +€14,037 | +63.9% |
| Contributions | 10/11 | €20,405 | €20,405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,569 | €15,606 | +€14,037 | +894.6% |
| Amounts payable | 17/49 | €60,999 | €46,030 | -€14,969 | -24.5% |
| Amounts payable within one year | 42/48 | €60,998 | €46,030 | -€14,968 | -24.5% |
| Trade debts | 44 | €8,001 | €5,562 | -€2,439 | -30.5% |
| Suppliers | 440/4 | €8,001 | €5,562 | -€2,439 | -30.5% |
| Taxes, remuneration and social security | 45 | €17,497 | €19,218 | +€1,721 | +9.8% |
| Taxes | 450/3 | €12,154 | €13,684 | +€1,530 | +12.6% |
| Remuneration and social security | 454/9 | €5,343 | €5,534 | +€191 | +3.6% |
| Other amounts payable | 47/48 | €35,500 | €21,250 | -€14,250 | -40.1% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Remuneration, social security and pensions | 62 | €42,549 | €44,620 | +€2,071 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,764 | €1,589 | -€175 | -9.9% |
| Other operating charges | 640/8 | €5,456 | €4,207 | -€1,249 | -22.9% |
| Gross operating margin | 9900 | €130,088 | €110,104 | -€19,984 | -15.4% |
| Operating profit (loss) | 9901 | €80,319 | €59,688 | -€20,631 | -25.7% |
| Financial charges | 65/66B | €3,533 | €4,541 | +€1,008 | +28.5% |
| Recurring financial charges | 65 | €3,533 | €4,541 | +€1,008 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €76,786 | €55,147 | -€21,639 | -28.2% |
| Income taxes | 67/77 | €17,699 | €16,110 | -€1,589 | -9.0% |
| Profit (loss) for the period | 9904 | €59,087 | €39,037 | -€20,050 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,087 | €39,037 | -€20,050 | -33.9% |
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 10 October 2026 via checked.be.