DP CONSULT AVOCAT: 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.
DP CONSULT AVOCAT
Largest movements
- Receivables within one year +€207,922
up €207,922 (+10.3%), from €2.0m to €2.2m
of which Other amounts receivable: +€228,005
- Reserves +€215,018
up €215,018 (+18.0%), from €1.2m to €1.4m
of which Distributable reserves: +€215,018
- Other debts -€91,195
down €91,195 (-15.8%), from €578,737 to €487,542
- Trade debts +€74,379
up €74,379 (+546%), from €13,632 to €88,011
- Tax, wage and social debts -€55,419
down €55,419 (-28.5%), from €194,590 to €139,171
of which Taxes: -€53,875
- Short-term financial debts +€50,000
new in 2025: €50,000
- Gross operating margin +€15,757
up €15,757 (+3.6%), from €433,298 to €449,055
- Financial charges -€11,807
down €11,807 (-24.7%), from €47,834 to €36,027
- Taxes +€8,646
up €8,646 (+8.6%), from €100,111 to €108,756
- Depreciation +€8,081
up €8,081 (+57.5%), from €14,044 to €22,126
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 | €2,293,878 | €2,479,886 | +€186,009 | +8.1% |
| Fixed assets | 21/28 | €143,761 | €123,441 | -€20,320 | -14.1% |
| Tangible fixed assets | 22/27 | €143,561 | €123,241 | -€20,320 | -14.2% |
| Land and buildings | 22 | €85,769 | €79,747 | -€6,022 | -7.0% |
| Plant, machinery and equipment | 23 | €3,692 | €1,636 | -€2,055 | -55.7% |
| Furniture and vehicles | 24 | €54,101 | €41,858 | -€12,242 | -22.6% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €2,150,117 | €2,356,445 | +€206,328 | +9.6% |
| Amounts receivable within one year | 40/41 | €2,028,027 | €2,235,949 | +€207,922 | +10.3% |
| Trade receivables | 40 | €50,668 | €30,585 | -€20,083 | -39.6% |
| Other amounts receivable | 41 | €1,977,359 | €2,205,364 | +€228,005 | +11.5% |
| Cash at bank and in hand | 54/58 | €112,215 | €112,508 | +€293 | +0.3% |
| Deferred charges and accrued income | 490/1 | €9,875 | €7,988 | -€1,886 | -19.1% |
| Total equity and liabilities | 10/49 | €2,293,878 | €2,479,886 | +€186,009 | +8.1% |
| Equity | 10/15 | €1,269,052 | €1,484,070 | +€215,018 | +16.9% |
| Contributions | 10/11 | €76,244 | €76,244 | = | 0.0% |
| Reserves | 13 | €1,192,809 | €1,407,826 | +€215,018 | +18.0% |
| Non-distributable reserves | 130/1 | €7,624 | €7,624 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,624 | €7,624 | = | 0.0% |
| Distributable reserves | 133 | €1,185,184 | €1,400,202 | +€215,018 | +18.1% |
| Amounts payable | 17/49 | €1,024,825 | €995,816 | -€29,009 | -2.8% |
| Amounts payable after more than one year | 17 | €89,631 | €65,541 | -€24,090 | -26.9% |
| Financial debts | 170/4 | €89,631 | €65,541 | -€24,090 | -26.9% |
| Amounts payable within one year | 42/48 | €824,959 | €788,691 | -€36,268 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €23,000 | €23,967 | +€967 | +4.2% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €13,632 | €88,011 | +€74,379 | +546% |
| Suppliers | 440/4 | €13,632 | €88,011 | +€74,379 | +546% |
| Advances received on contracts in progress | 46 | €15,000 | - | -€15,000 | |
| Taxes, remuneration and social security | 45 | €194,590 | €139,171 | -€55,419 | -28.5% |
| Taxes | 450/3 | €183,287 | €129,413 | -€53,875 | -29.4% |
| Remuneration and social security | 454/9 | €11,303 | €9,758 | -€1,545 | -13.7% |
| Other amounts payable | 47/48 | €578,737 | €487,542 | -€91,195 | -15.8% |
| Accrued charges and deferred income | 492/3 | €110,235 | €141,585 | +€31,349 | +28.4% |
| Remuneration, social security and pensions | 62 | €67,481 | €64,961 | -€2,520 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,044 | €22,126 | +€8,081 | +57.5% |
| Other operating charges | 640/8 | €1,558 | €2,208 | +€650 | +41.7% |
| Gross operating margin | 9900 | €433,298 | €449,055 | +€15,757 | +3.6% |
| Operating profit (loss) | 9901 | €350,215 | €359,761 | +€9,545 | +2.7% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €47,834 | €36,027 | -€11,807 | -24.7% |
| Recurring financial charges | 65 | €47,834 | €36,027 | -€11,807 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €302,382 | €323,774 | +€21,392 | +7.1% |
| Income taxes | 67/77 | €100,111 | €108,756 | +€8,646 | +8.6% |
| Profit (loss) for the period | 9904 | €202,271 | €215,018 | +€12,747 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €202,271 | €215,018 | +€12,747 | +6.3% |
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 29 October 2026 via checked.be.