DHP 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.
DHP Consulting
Largest movements
- Cash -€57,850
down €57,850 (-64.0%), from €90,429 to €32,579
mainly Investment in fixed assets (net) (-€85,410) and Debts after one year (-€28,079)
- Tangible fixed assets +€48,227
up €48,227 (+130%), from €37,164 to €85,391
- Receivables within one year +€17,423
up €17,423 (+99.7%), from €17,485 to €34,908
of which Trade receivables: +€13,089
- Deferred charges and accrued income +€1,952
up €1,952 (+35.3%), from €5,534 to €7,486
- Reserves +€31,891
up €31,891 (+36.5%), from €87,401 to €119,292
- Debts after one year -€28,079
down €28,079 (-100%), from €28,079 to €0
- Tax, wage and social debts +€9,886
up €9,886 (+65.7%), from €15,043 to €24,929
- Trade debts -€6,113
down €6,113 (-54.5%), from €11,207 to €5,094
- Other debts +€2,562
up €2,562 (+73.5%), from €3,487 to €6,049
- Gross operating margin -€15,353
down €15,353 (-15.3%), from €100,472 to €85,119
- Taxes -€4,428
down €4,428 (-24.5%), from €18,093 to €13,665
- Depreciation +€2,190
up €2,190 (+6.3%), from €34,993 to €37,184
- Financial income -€1,181
down €1,181 (-100%), from €1,181 to €0
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 | €175,611 | €185,364 | +€9,753 | +5.6% |
| Fixed assets | 21/28 | €62,164 | €110,391 | +€48,227 | +77.6% |
| Tangible fixed assets | 22/27 | €37,164 | €85,391 | +€48,227 | +130% |
| Furniture and vehicles | 24 | €37,164 | €85,391 | +€48,227 | +130% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €113,447 | €74,974 | -€38,474 | -33.9% |
| Amounts receivable within one year | 40/41 | €17,485 | €34,908 | +€17,423 | +99.7% |
| Trade receivables | 40 | €17,485 | €30,573 | +€13,089 | +74.9% |
| Other amounts receivable | 41 | €0 | €4,335 | +€4,335 | |
| Cash at bank and in hand | 54/58 | €90,429 | €32,579 | -€57,850 | -64.0% |
| Deferred charges and accrued income | 490/1 | €5,534 | €7,486 | +€1,952 | +35.3% |
| Total equity and liabilities | 10/49 | €175,611 | €185,364 | +€9,753 | +5.6% |
| Equity | 10/15 | €92,401 | €124,292 | +€31,891 | +34.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €87,401 | €119,292 | +€31,891 | +36.5% |
| Distributable reserves | 133 | €87,401 | €119,292 | +€31,891 | +36.5% |
| Amounts payable | 17/49 | €83,210 | €61,072 | -€22,138 | -26.6% |
| Amounts payable after more than one year | 17 | €28,079 | €0 | -€28,079 | -100% |
| Financial debts | 170/4 | €28,079 | €0 | -€28,079 | -100% |
| Amounts payable within one year | 42/48 | €55,131 | €61,072 | +€5,941 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €25,394 | €25,000 | -€394 | -1.6% |
| Trade debts | 44 | €11,207 | €5,094 | -€6,113 | -54.5% |
| Suppliers | 440/4 | €11,207 | €5,094 | -€6,113 | -54.5% |
| Taxes, remuneration and social security | 45 | €15,043 | €24,929 | +€9,886 | +65.7% |
| Taxes | 450/3 | €15,043 | €24,929 | +€9,886 | +65.7% |
| Other amounts payable | 47/48 | €3,487 | €6,049 | +€2,562 | +73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,993 | €37,184 | +€2,190 | +6.3% |
| Other operating charges | 640/8 | €683 | €782 | +€99 | +14.5% |
| Gross operating margin | 9900 | €100,472 | €85,119 | -€15,353 | -15.3% |
| Operating profit (loss) | 9901 | €64,796 | €47,153 | -€17,642 | -27.2% |
| Financial income | 75/76B | €1,181 | €0 | -€1,181 | -100% |
| Recurring financial income | 75 | €1,181 | €0 | -€1,181 | -100% |
| Financial charges | 65/66B | €2,596 | €1,597 | -€999 | -38.5% |
| Recurring financial charges | 65 | €2,596 | €1,597 | -€999 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €63,380 | €45,556 | -€17,824 | -28.1% |
| Income taxes | 67/77 | €18,093 | €13,665 | -€4,428 | -24.5% |
| Profit (loss) for the period | 9904 | €45,287 | €31,891 | -€13,396 | -29.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,287 | €31,891 | -€13,396 | -29.6% |
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 24 October 2026 via checked.be.