DP 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.
DP CONSULTING
Largest movements
- Receivables after one year -€64,354
down €64,354 (-100%), from €64,354 to €0
- Cash +€61,083
up €61,083 (+35.5%), from €172,047 to €233,130
mainly Receivables after one year (+€64,354) and Depreciation (+€29,023)
- Tangible fixed assets -€29,023
down €29,023 (-19.5%), from €149,011 to €119,988
of which Furniture and vehicles: -€16,470
- Reserves -€33,569
down €33,569 (-8.5%), from €393,093 to €359,524
of which Distributable reserves: -€33,569
- Debts after one year -€6,091
down €6,091 (-37.5%), from €16,246 to €10,155
- Depreciation -€4,463
down €4,463 (-13.3%), from €33,486 to €29,023
- Gross operating margin -€1,280
down €1,280 (-1.8%), from €69,231 to €67,951
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 | €439,306 | €404,688 | -€34,618 | -7.9% |
| Fixed assets | 21/28 | €149,011 | €119,988 | -€29,023 | -19.5% |
| Tangible fixed assets | 22/27 | €149,011 | €119,988 | -€29,023 | -19.5% |
| Land and buildings | 22 | €68,245 | €62,041 | -€6,204 | -9.1% |
| Plant, machinery and equipment | 23 | €26,269 | €19,919 | -€6,349 | -24.2% |
| Furniture and vehicles | 24 | €54,497 | €38,028 | -€16,470 | -30.2% |
| Current assets | 29/58 | €290,295 | €284,700 | -€5,594 | -1.9% |
| Amounts receivable after more than one year | 29 | €64,354 | €0 | -€64,354 | -100% |
| Other amounts receivable | 291 | €64,354 | €0 | -€64,354 | -100% |
| Amounts receivable within one year | 40/41 | €27,700 | €24,527 | -€3,173 | -11.5% |
| Trade receivables | 40 | €24,296 | €23,117 | -€1,178 | -4.8% |
| Other amounts receivable | 41 | €3,405 | €1,410 | -€1,995 | -58.6% |
| Current investments | 50/53 | €24,558 | €24,558 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €172,047 | €233,130 | +€61,083 | +35.5% |
| Deferred charges and accrued income | 490/1 | €1,634 | €2,485 | +€851 | +52.1% |
| Total equity and liabilities | 10/49 | €439,306 | €404,688 | -€34,618 | -7.9% |
| Equity | 10/15 | €399,987 | €366,418 | -€33,569 | -8.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €393,093 | €359,524 | -€33,569 | -8.5% |
| Tax-exempt reserves | 132 | €376 | €376 | = | 0.0% |
| Distributable reserves | 133 | €392,717 | €359,148 | -€33,569 | -8.5% |
| Profit (loss) carried forward | 14 | €694 | €694 | = | 0.0% |
| Amounts payable | 17/49 | €39,319 | €38,270 | -€1,048 | -2.7% |
| Amounts payable after more than one year | 17 | €16,246 | €10,155 | -€6,091 | -37.5% |
| Financial debts | 170/4 | €16,246 | €10,155 | -€6,091 | -37.5% |
| Amounts payable within one year | 42/48 | €23,072 | €26,057 | +€2,985 | +12.9% |
| Current portion of amounts payable after more than one year | 42 | €5,853 | €6,091 | +€238 | +4.1% |
| Trade debts | 44 | €9,278 | €6,907 | -€2,371 | -25.6% |
| Suppliers | 440/4 | €9,278 | €6,907 | -€2,371 | -25.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,462 | €9,590 | +€2,128 | +28.5% |
| Taxes | 450/3 | €6,669 | €9,590 | +€2,921 | +43.8% |
| Remuneration and social security | 454/9 | €793 | €0 | -€793 | -100% |
| Other amounts payable | 47/48 | €480 | €3,469 | +€2,989 | +623% |
| Accrued charges and deferred income | 492/3 | €0 | €2,058 | +€2,058 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,486 | €29,023 | -€4,463 | -13.3% |
| Other operating charges | 640/8 | €141 | €292 | +€151 | +108% |
| Gross operating margin | 9900 | €69,231 | €67,951 | -€1,280 | -1.8% |
| Operating profit (loss) | 9901 | €35,604 | €38,636 | +€3,032 | +8.5% |
| Financial income | 75/76B | €1,273 | €1,252 | -€21 | -1.7% |
| Recurring financial income | 75 | €1,273 | €1,252 | -€21 | -1.7% |
| Financial charges | 65/66B | €1,194 | €1,123 | -€70 | -5.9% |
| Recurring financial charges | 65 | €1,194 | €1,123 | -€70 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €35,683 | €38,764 | +€3,081 | +8.6% |
| Income taxes | 67/77 | €11,058 | €11,333 | +€276 | +2.5% |
| Profit (loss) for the period | 9904 | €24,625 | €27,431 | +€2,805 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,625 | €27,431 | +€2,805 | +11.4% |
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 13 October 2026 via checked.be.