Dips 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.
Dips Consulting
Largest movements
- Receivables within one year -€8,816
down €8,816 (-39.4%), from €22,366 to €13,549
of which Trade receivables: -€10,392
- Receivables after one year -€6,500
no longer reported in 2025 (was €6,500)
- Cash -€5,734
down €5,734 (-22.8%), from €25,160 to €19,426
mainly Net result for the year (-€13,418) and Tax, wage and social debts (-€5,951)
- Tangible fixed assets -€4,198
down €4,198 (-20.6%), from €20,399 to €16,201
of which Land and buildings: -€2,324
- Deferred charges and accrued income +€953
new in 2025: €953
- Reserves -€13,418
down €13,418 (-26.1%), from €51,378 to €37,960
- Tax, wage and social debts -€5,951
no longer reported in 2025 (was €5,951)
- Debts after one year -€3,093
down €3,093 (-62.8%), from €4,928 to €1,836
- Other debts -€2,606
down €2,606 (-61.1%), from €4,268 to €1,662
- Gross operating margin -€17,148
down €17,148, from €14,530 to -€2,618
- Other operating charges +€5,547
up €5,547 (+1048.0%), from €529 to €6,077
- Financial charges -€2,138
down €2,138 (-84.2%), from €2,540 to €402
of which Non-recurring financial charges: -€1,950
- Taxes -€1,513
no longer reported in 2025 (was €1,513)
- Depreciation -€198
down €198 (-4.4%), from €4,519 to €4,321
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 | €77,923 | €53,506 | -€24,417 | -31.3% |
| Fixed assets | 21/28 | €23,898 | €19,577 | -€4,321 | -18.1% |
| Intangible fixed assets | 21 | €2,244 | €2,121 | -€123 | -5.5% |
| Tangible fixed assets | 22/27 | €20,399 | €16,201 | -€4,198 | -20.6% |
| Land and buildings | 22 | €16,621 | €14,297 | -€2,324 | -14.0% |
| Furniture and vehicles | 24 | €3,778 | €1,904 | -€1,874 | -49.6% |
| Financial fixed assets | 28 | €1,255 | €1,255 | = | 0.0% |
| Current assets | 29/58 | €54,026 | €33,929 | -€20,097 | -37.2% |
| Amounts receivable after more than one year | 29 | €6,500 | - | -€6,500 | |
| Other amounts receivable | 291 | €6,500 | - | -€6,500 | |
| Amounts receivable within one year | 40/41 | €22,366 | €13,549 | -€8,816 | -39.4% |
| Trade receivables | 40 | €18,878 | €8,487 | -€10,392 | -55.0% |
| Other amounts receivable | 41 | €3,487 | €5,063 | +€1,575 | +45.2% |
| Cash at bank and in hand | 54/58 | €25,160 | €19,426 | -€5,734 | -22.8% |
| Deferred charges and accrued income | 490/1 | - | €953 | +€953 | |
| Total equity and liabilities | 10/49 | €77,923 | €53,506 | -€24,417 | -31.3% |
| Equity | 10/15 | €54,378 | €40,960 | -€13,418 | -24.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €51,378 | €37,960 | -€13,418 | -26.1% |
| Distributable reserves | 133 | €51,378 | €37,960 | -€13,418 | -26.1% |
| Amounts payable | 17/49 | €23,545 | €12,546 | -€10,999 | -46.7% |
| Amounts payable after more than one year | 17 | €4,928 | €1,836 | -€3,093 | -62.8% |
| Financial debts | 170/4 | €4,928 | €1,836 | -€3,093 | -62.8% |
| Amounts payable within one year | 42/48 | €18,617 | €10,403 | -€8,215 | -44.1% |
| Current portion of amounts payable after more than one year | 42 | €3,026 | €3,093 | +€67 | +2.2% |
| Trade debts | 44 | €5,372 | €5,648 | +€276 | +5.1% |
| Suppliers | 440/4 | €5,372 | €5,648 | +€276 | +5.1% |
| Taxes, remuneration and social security | 45 | €5,951 | - | -€5,951 | |
| Taxes | 450/3 | €5,951 | - | -€5,951 | |
| Other amounts payable | 47/48 | €4,268 | €1,662 | -€2,606 | -61.1% |
| Accrued charges and deferred income | 492/3 | - | €308 | +€308 | |
| Remuneration, social security and pensions | 62 | €58 | - | -€58 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,519 | €4,321 | -€198 | -4.4% |
| Other operating charges | 640/8 | €529 | €6,077 | +€5,547 | +1048.0% |
| Gross operating margin | 9900 | €14,530 | -€2,618 | -€17,148 | |
| Operating profit (loss) | 9901 | €9,424 | -€13,016 | -€22,440 | |
| Financial charges | 65/66B | €2,540 | €402 | -€2,138 | -84.2% |
| Recurring financial charges | 65 | €590 | €402 | -€188 | -31.8% |
| Non-recurring financial charges | 66B | €1,950 | - | -€1,950 | |
| Profit (loss) for the period before taxes | 9903 | €6,884 | -€13,418 | -€20,302 | |
| Income taxes | 67/77 | €1,513 | - | -€1,513 | |
| Profit (loss) for the period | 9904 | €5,371 | -€13,418 | -€18,789 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,371 | -€13,418 | -€18,789 |
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 11 October 2026 via checked.be.