DNP 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.
DNP CONSULTING
Largest movements
- Tangible fixed assets +€11,427
up €11,427 (+3.5%), from €325,064 to €336,491
of which Land and buildings: +€27,952
- Receivables within one year +€9,659
up €9,659 (+54.3%), from €17,804 to €27,463
of which Other amounts receivable: +€7,523
- Trade debts -€53,668
no longer reported in 2025 (was €53,668)
- Debts after one year +€41,581
up €41,581 (+13.2%), from €314,469 to €356,049
- Current portion of long-term debt -€29,506
down €29,506 (-83.2%), from €35,464 to €5,958
- Other debts +€28,189
up €28,189 (+26.5%), from €106,495 to €134,684
- Profit (loss) carried forward +€23,464
up €23,464 (+35.8%), from €65,625 to €89,089
- Gross operating margin +€20,671
up €20,671 (+37.7%), from €54,817 to €75,488
- Depreciation +€17,023
up €17,023 (+199.6%), from €8,530 to €25,552
- Taxes +€9,940
up €9,940 (+1009.0%), from €985 to €10,925
- Financial charges +€5,915
up €5,915 (+124.4%), from €4,756 to €10,671
- Other operating charges +€3,293
up €3,293 (+147.5%), from €2,232 to €5,525
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 | €605,759 | €626,880 | +€21,121 | +3.5% |
| Fixed assets | 21/28 | €325,064 | €336,491 | +€11,427 | +3.5% |
| Tangible fixed assets | 22/27 | €325,064 | €336,491 | +€11,427 | +3.5% |
| Land and buildings | 22 | €274,827 | €302,779 | +€27,952 | +10.2% |
| Furniture and vehicles | 24 | €50,238 | €33,713 | -€16,525 | -32.9% |
| Current assets | 29/58 | €280,695 | €290,389 | +€9,694 | +3.5% |
| Amounts receivable after more than one year | 29 | €63,142 | €63,142 | = | 0.0% |
| Other amounts receivable | 291 | €63,142 | €63,142 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,804 | €27,463 | +€9,659 | +54.3% |
| Trade receivables | 40 | €17,663 | €19,800 | +€2,137 | +12.1% |
| Other amounts receivable | 41 | €140 | €7,663 | +€7,523 | +5366.1% |
| Cash at bank and in hand | 54/58 | €199,750 | €199,784 | +€35 | 0.0% |
| Total equity and liabilities | 10/49 | €605,759 | €626,880 | +€21,121 | +3.5% |
| Equity | 10/15 | €86,085 | €109,549 | +€23,464 | +27.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,625 | €89,089 | +€23,464 | +35.8% |
| Amounts payable | 17/49 | €519,674 | €517,331 | -€2,343 | -0.5% |
| Amounts payable after more than one year | 17 | €314,469 | €356,049 | +€41,581 | +13.2% |
| Financial debts | 170/4 | €314,469 | €356,049 | +€41,581 | +13.2% |
| Amounts payable within one year | 42/48 | €205,205 | €161,282 | -€43,923 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €35,464 | €5,958 | -€29,506 | -83.2% |
| Trade debts | 44 | €53,668 | - | -€53,668 | |
| Suppliers | 440/4 | €53,668 | - | -€53,668 | |
| Taxes, remuneration and social security | 45 | €9,578 | €20,640 | +€11,062 | +115.5% |
| Taxes | 450/3 | €9,050 | €20,640 | +€11,590 | +128.1% |
| Remuneration and social security | 454/9 | €529 | - | -€529 | |
| Other amounts payable | 47/48 | €106,495 | €134,684 | +€28,189 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,530 | €25,552 | +€17,023 | +199.6% |
| Other operating charges | 640/8 | €2,232 | €5,525 | +€3,293 | +147.5% |
| Gross operating margin | 9900 | €54,817 | €75,488 | +€20,671 | +37.7% |
| Operating profit (loss) | 9901 | €44,055 | €44,411 | +€356 | +0.8% |
| Financial income | 75/76B | €646 | €649 | +€3 | +0.5% |
| Recurring financial income | 75 | €646 | €649 | +€3 | +0.5% |
| Financial charges | 65/66B | €4,756 | €10,671 | +€5,915 | +124.4% |
| Recurring financial charges | 65 | €4,756 | €10,671 | +€5,915 | +124.4% |
| Profit (loss) for the period before taxes | 9903 | €39,945 | €34,389 | -€5,556 | -13.9% |
| Income taxes | 67/77 | €985 | €10,925 | +€9,940 | +1009.0% |
| Profit (loss) for the period | 9904 | €38,960 | €23,464 | -€15,496 | -39.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,960 | €23,464 | -€15,496 | -39.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.