DP Consultancy: what changed
Two fiscal 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 Consultancy
Largest movements
- Receivables within one year +€20,573
up €20,573 (+34.7%), from €59,297 to €79,870
of which Other amounts receivable: +€26,204
- Tangible fixed assets -€2,205
down €2,205 (-18.9%), from €11,685 to €9,480
of which Plant, machinery and equipment: -€1,751
- Other debts +€154,000
new in 2025: €154,000
- Reserves -€118,752
down €118,752 (-95.2%), from €124,708 to €5,956
- Tax, wage and social debts -€12,928
down €12,928 (-55.1%), from €23,467 to €10,539
- Current portion of long-term debt -€2,542
down €2,542 (-50.1%), from €5,070 to €2,527
- Gross operating margin +€7,734
up €7,734 (+17.3%), from €44,686 to €52,420
- Taxes +€2,740
up €2,740 (+25.3%), from €10,839 to €13,579
- Financial income +€1,423
up €1,423 (+51.7%), from €2,752 to €4,175
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 | €158,234 | €178,046 | +€19,812 | +12.5% |
| Fixed assets | 21/28 | €11,685 | €9,480 | -€2,205 | -18.9% |
| Tangible fixed assets | 22/27 | €11,685 | €9,480 | -€2,205 | -18.9% |
| Plant, machinery and equipment | 23 | €5,441 | €3,690 | -€1,751 | -32.2% |
| Furniture and vehicles | 24 | €6,245 | €5,790 | -€454 | -7.3% |
| Current assets | 29/58 | €146,549 | €168,566 | +€22,017 | +15.0% |
| Amounts receivable after more than one year | 29 | €65,000 | €65,000 | = | 0.0% |
| Other amounts receivable | 291 | €65,000 | €65,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €59,297 | €79,870 | +€20,573 | +34.7% |
| Trade receivables | 40 | €25,531 | €19,900 | -€5,631 | -22.1% |
| Other amounts receivable | 41 | €33,766 | €59,970 | +€26,204 | +77.6% |
| Cash at bank and in hand | 54/58 | €13,101 | €13,900 | +€799 | +6.1% |
| Deferred charges and accrued income | 490/1 | €9,151 | €9,796 | +€645 | +7.0% |
| Total equity and liabilities | 10/49 | €158,234 | €178,046 | +€19,812 | +12.5% |
| Equity | 10/15 | €125,708 | €6,956 | -€118,752 | -94.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €124,708 | €5,956 | -€118,752 | -95.2% |
| Distributable reserves | 133 | €124,708 | €5,956 | -€118,752 | -95.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €32,526 | €171,090 | +€138,564 | +426.0% |
| Amounts payable within one year | 42/48 | €32,526 | €171,090 | +€138,564 | +426.0% |
| Current portion of amounts payable after more than one year | 42 | €5,070 | €2,527 | -€2,542 | -50.1% |
| Trade debts | 44 | €3,989 | €4,023 | +€35 | +0.9% |
| Suppliers | 440/4 | €3,989 | €4,023 | +€35 | +0.9% |
| Taxes, remuneration and social security | 45 | €23,467 | €10,539 | -€12,928 | -55.1% |
| Taxes | 450/3 | €23,467 | €10,539 | -€12,928 | -55.1% |
| Other amounts payable | 47/48 | - | €154,000 | +€154,000 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,466 | €3,478 | +€12 | +0.3% |
| Other operating charges | 640/8 | €2,814 | €2,931 | +€117 | +4.2% |
| Gross operating margin | 9900 | €44,686 | €52,420 | +€7,734 | +17.3% |
| Operating profit (loss) | 9901 | €38,405 | €46,011 | +€7,606 | +19.8% |
| Financial income | 75/76B | €2,752 | €4,175 | +€1,423 | +51.7% |
| Recurring financial income | 75 | €2,752 | €4,175 | +€1,423 | +51.7% |
| Financial charges | 65/66B | €1,044 | €1,360 | +€315 | +30.2% |
| Recurring financial charges | 65 | €1,044 | €1,360 | +€315 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €40,113 | €48,826 | +€8,713 | +21.7% |
| Income taxes | 67/77 | €10,839 | €13,579 | +€2,740 | +25.3% |
| Profit (loss) for the period | 9904 | €29,274 | €35,248 | +€5,973 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,274 | €35,248 | +€5,973 | +20.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.