DP CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year -€45,482
no longer reported in 2025 (was €45,482)
- Tangible fixed assets -€9,657
down €9,657 (-4.2%), from €231,440 to €221,783
of which Other tangible fixed assets: -€8,270
- Other debts -€19,613
down €19,613 (-37.0%), from €52,945 to €33,333
- Debts after one year -€18,000
down €18,000 (-2.7%), from €665,000 to €647,000
of which Financial debts: -€18,000
- Tax, wage and social debts -€14,172
no longer reported in 2025 (was €14,172)
- Financial income -€18,174
down €18,174 (-46.0%), from €39,489 to €21,314
- Gross operating margin -€10,740
down €10,740 (-36.2%), from €29,695 to €18,954
- Financial charges -€4,601
down €4,601 (-14.5%), from €31,744 to €27,143
- Taxes -€2,060
down €2,060 (-80.8%), from €2,551 to €491
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 | €793,631 | €740,854 | -€52,776 | -6.7% |
| Fixed assets | 21/28 | €741,237 | €731,580 | -€9,657 | -1.3% |
| Tangible fixed assets | 22/27 | €231,440 | €221,783 | -€9,657 | -4.2% |
| Land and buildings | 22 | €1,464 | €1,255 | -€208 | -14.2% |
| Furniture and vehicles | 24 | €1,612 | €433 | -€1,179 | -73.1% |
| Other tangible fixed assets | 26 | €228,365 | €220,095 | -€8,270 | -3.6% |
| Financial fixed assets | 28 | €509,797 | €509,797 | = | 0.0% |
| Current assets | 29/58 | €52,394 | €9,274 | -€43,119 | -82.3% |
| Amounts receivable within one year | 40/41 | €45,482 | - | -€45,482 | |
| Trade receivables | 40 | €45,482 | - | -€45,482 | |
| Current investments | 50/53 | €1,165 | €2,016 | +€852 | +73.1% |
| Cash at bank and in hand | 54/58 | €5,372 | €7,258 | +€1,886 | +35.1% |
| Deferred charges and accrued income | 490/1 | €375 | - | -€375 | |
| Total equity and liabilities | 10/49 | €793,631 | €740,854 | -€52,776 | -6.7% |
| Equity | 10/15 | €36,352 | €35,006 | -€1,345 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €49,500 | €49,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €48,500 | €48,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,748 | -€33,094 | -€1,345 | -4.2% |
| Amounts payable | 17/49 | €757,279 | €705,848 | -€51,431 | -6.8% |
| Amounts payable after more than one year | 17 | €665,000 | €647,000 | -€18,000 | -2.7% |
| Financial debts | 170/4 | €165,000 | €147,000 | -€18,000 | -10.9% |
| Other amounts payable | 178/9 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €89,529 | €56,023 | -€33,506 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €18,000 | €18,000 | = | 0.0% |
| Trade debts | 44 | €4,412 | €4,690 | +€279 | +6.3% |
| Suppliers | 440/4 | €4,412 | €4,690 | +€279 | +6.3% |
| Taxes, remuneration and social security | 45 | €14,172 | - | -€14,172 | |
| Taxes | 450/3 | €14,172 | - | -€14,172 | |
| Other amounts payable | 47/48 | €52,945 | €33,333 | -€19,613 | -37.0% |
| Accrued charges and deferred income | 492/3 | €2,750 | €2,825 | +€75 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,286 | €10,356 | +€70 | +0.7% |
| Other operating charges | 640/8 | €3,623 | €3,481 | -€141 | -3.9% |
| Non-recurring operating charges | 66A | €70 | €144 | +€74 | +105.0% |
| Gross operating margin | 9900 | €29,695 | €18,954 | -€10,740 | -36.2% |
| Operating profit (loss) | 9901 | €15,716 | €4,973 | -€10,743 | -68.4% |
| Financial income | 75/76B | €39,489 | €21,314 | -€18,174 | -46.0% |
| Recurring financial income | 75 | €39,489 | €21,314 | -€18,174 | -46.0% |
| Financial charges | 65/66B | €31,744 | €27,143 | -€4,601 | -14.5% |
| Recurring financial charges | 65 | €31,744 | €27,143 | -€4,601 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €23,461 | -€855 | -€24,316 | |
| Income taxes | 67/77 | €2,551 | €491 | -€2,060 | -80.8% |
| Profit (loss) for the period | 9904 | €20,910 | -€1,345 | -€22,255 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,910 | -€1,345 | -€22,255 |
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 2 October 2026 via checked.be.