DHR 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.
DHR Consulting
Largest movements
- Receivables within one year +€9,194
up €9,194 (+113%), from €8,134 to €17,327
of which Trade receivables: +€9,746
- Tangible fixed assets -€4,785
down €4,785 (-32.9%), from €14,552 to €9,767
of which Furniture and vehicles: -€4,520
- Other debts +€56,386
up €56,386 (+163%), from €34,635 to €91,021
- Reserves -€29,418
down €29,418 (-13.5%), from €217,440 to €188,023
- Debts after one year -€23,133
down €23,133 (-85.7%), from €26,990 to €3,857
- Gross operating margin +€16,435
up €16,435 (+38.5%), from €42,719 to €59,154
- Taxes +€4,161
up €4,161 (+44.0%), from €9,447 to €13,609
- Depreciation +€1,512
up €1,512 (+29.5%), from €5,132 to €6,644
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 | €319,863 | €323,987 | +€4,125 | +1.3% |
| Fixed assets | 21/28 | €110,715 | €105,930 | -€4,785 | -4.3% |
| Tangible fixed assets | 22/27 | €14,552 | €9,767 | -€4,785 | -32.9% |
| Land and buildings | 22 | €3,507 | €2,231 | -€1,276 | -36.4% |
| Plant, machinery and equipment | 23 | €1,673 | €2,685 | +€1,012 | +60.5% |
| Furniture and vehicles | 24 | €9,371 | €4,851 | -€4,520 | -48.2% |
| Financial fixed assets | 28 | €96,163 | €96,163 | = | 0.0% |
| Current assets | 29/58 | €209,148 | €218,057 | +€8,909 | +4.3% |
| Amounts receivable within one year | 40/41 | €8,134 | €17,327 | +€9,194 | +113% |
| Trade receivables | 40 | €7,581 | €17,327 | +€9,746 | +129% |
| Other amounts receivable | 41 | €553 | - | -€553 | |
| Cash at bank and in hand | 54/58 | €199,938 | €199,544 | -€394 | -0.2% |
| Deferred charges and accrued income | 490/1 | €1,076 | €1,186 | +€110 | +10.2% |
| Total equity and liabilities | 10/49 | €319,863 | €323,987 | +€4,125 | +1.3% |
| Equity | 10/15 | €223,640 | €194,223 | -€29,418 | -13.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €217,440 | €188,023 | -€29,418 | -13.5% |
| Distributable reserves | 133 | €217,440 | €188,023 | -€29,418 | -13.5% |
| Amounts payable | 17/49 | €96,223 | €129,765 | +€33,542 | +34.9% |
| Amounts payable after more than one year | 17 | €26,990 | €3,857 | -€23,133 | -85.7% |
| Financial debts | 170/4 | €26,990 | €3,857 | -€23,133 | -85.7% |
| Amounts payable within one year | 42/48 | €67,604 | €124,548 | +€56,944 | +84.2% |
| Current portion of amounts payable after more than one year | 42 | €25,061 | €25,061 | = | 0.0% |
| Trade debts | 44 | €1,353 | €417 | -€937 | -69.2% |
| Suppliers | 440/4 | €1,353 | €417 | -€937 | -69.2% |
| Taxes, remuneration and social security | 45 | €6,555 | €8,050 | +€1,495 | +22.8% |
| Taxes | 450/3 | €4,555 | €8,050 | +€3,495 | +76.7% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €34,635 | €91,021 | +€56,386 | +163% |
| Accrued charges and deferred income | 492/3 | €1,629 | €1,360 | -€269 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,132 | €6,644 | +€1,512 | +29.5% |
| Other operating charges | 640/8 | €1,212 | €1,318 | +€106 | +8.7% |
| Gross operating margin | 9900 | €42,719 | €59,154 | +€16,435 | +38.5% |
| Operating profit (loss) | 9901 | €36,374 | €51,192 | +€14,818 | +40.7% |
| Financial charges | 65/66B | €3,842 | €3,297 | -€545 | -14.2% |
| Recurring financial charges | 65 | €3,842 | €3,297 | -€545 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €32,532 | €47,895 | +€15,363 | +47.2% |
| Income taxes | 67/77 | €9,447 | €13,609 | +€4,161 | +44.0% |
| Profit (loss) for the period | 9904 | €23,085 | €34,287 | +€11,202 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,085 | €34,287 | +€11,202 | +48.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.