DIP Consulting: what changed
DIP Consulting
Largest movements
- Cash -€39,205
down €39,205 (-64.7%), from €60,635 to €21,430
mainly Receivables within one year (-€36,880) and Tax, wage and social debts (-€3,539)
- Receivables within one year +€36,880
up €36,880 (+968%), from €3,812 to €40,691
of which Other amounts receivable: +€20,000
- Receivables after one year -€2,500
no longer reported in 2025 (was €2,500)
- Tangible fixed assets -€710
down €710 (-56.9%), from €1,247 to €537
- Tax, wage and social debts -€3,539
down €3,539 (-17.3%), from €20,410 to €16,871
- Profit (loss) carried forward -€3,516
new in 2025: -€3,516
- Trade debts +€779
up €779 (+123%), from €635 to €1,414
- Other debts +€740
up €740 (+705%), from €105 to €845
- Gross operating margin -€44,387
down €44,387, from €41,833 to -€2,553
- Taxes -€11,631
down €11,631, from €11,584 to -€48
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,194 | €62,658 | -€5,536 | -8.1% |
| Fixed assets | 21/28 | €1,247 | €537 | -€710 | -56.9% |
| Tangible fixed assets | 22/27 | €1,247 | €537 | -€710 | -56.9% |
| Furniture and vehicles | 24 | €1,247 | €537 | -€710 | -56.9% |
| Current assets | 29/58 | €66,947 | €62,121 | -€4,826 | -7.2% |
| Amounts receivable after more than one year | 29 | €2,500 | - | -€2,500 | |
| Other amounts receivable | 291 | €2,500 | - | -€2,500 | |
| Amounts receivable within one year | 40/41 | €3,812 | €40,691 | +€36,880 | +968% |
| Trade receivables | 40 | €3,812 | €20,691 | +€16,880 | +443% |
| Other amounts receivable | 41 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €60,635 | €21,430 | -€39,205 | -64.7% |
| Total equity and liabilities | 10/49 | €68,194 | €62,658 | -€5,536 | -8.1% |
| Equity | 10/15 | €47,044 | €43,528 | -€3,516 | -7.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €45,044 | €45,044 | = | 0.0% |
| Distributable reserves | 133 | €45,044 | €45,044 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,516 | -€3,516 | |
| Amounts payable | 17/49 | €21,150 | €19,130 | -€2,020 | -9.5% |
| Amounts payable within one year | 42/48 | €21,150 | €19,130 | -€2,020 | -9.5% |
| Trade debts | 44 | €635 | €1,414 | +€779 | +123% |
| Suppliers | 440/4 | €635 | €1,414 | +€779 | +123% |
| Taxes, remuneration and social security | 45 | €20,410 | €16,871 | -€3,539 | -17.3% |
| Taxes | 450/3 | €20,410 | €16,871 | -€3,539 | -17.3% |
| Other amounts payable | 47/48 | €105 | €845 | +€740 | +705% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €710 | €710 | = | 0.0% |
| Gross operating margin | 9900 | €41,833 | -€2,553 | -€44,387 | |
| Operating profit (loss) | 9901 | €41,123 | -€3,263 | -€44,387 | |
| Financial income | 75/76B | €25 | €38 | +€13 | +50.0% |
| Recurring financial income | 75 | €25 | €38 | +€13 | +50.0% |
| Financial charges | 65/66B | €156 | €338 | +€182 | +117% |
| Recurring financial charges | 65 | €156 | €338 | +€182 | +117% |
| Profit (loss) for the period before taxes | 9903 | €40,993 | -€3,563 | -€44,556 | |
| Income taxes | 67/77 | €11,584 | -€48 | -€11,631 | |
| Profit (loss) for the period | 9904 | €29,409 | -€3,516 | -€32,925 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,409 | -€3,516 | -€32,925 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.