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 +€150,000
new in 2025: €150,000
- Cash -€134,407
down €134,407 (-19.7%), from €680,996 to €546,589
mainly Advances received (-€215,102) and Receivables after one year (-€150,000)
- Tangible fixed assets +€16,230
up €16,230 (+8.4%), from €192,872 to €209,103
of which Land and buildings: +€17,070
- Reserves +€240,320
up €240,320 (+33.5%), from €717,700 to €958,020
- Advances received -€215,102
down €215,102 (-63.6%), from €338,057 to €122,955
- Tax, wage and social debts +€18,902
up €18,902 (+145%), from €13,010 to €31,912
- Gross operating margin +€88,236
up €88,236 (+33.1%), from €266,706 to €354,942
- Taxes +€31,948
up €31,948 (+42.2%), from €75,793 to €107,742
- Depreciation -€7,294
down €7,294 (-42.9%), from €16,989 to €9,694
- Financial income +€4,784
up €4,784 (+97.7%), from €4,897 to €9,680
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 | €1,076,175 | €1,120,155 | +€43,980 | +4.1% |
| Fixed assets | 21/28 | €192,872 | €209,103 | +€16,230 | +8.4% |
| Tangible fixed assets | 22/27 | €192,872 | €209,103 | +€16,230 | +8.4% |
| Land and buildings | 22 | €180,634 | €197,704 | +€17,070 | +9.5% |
| Plant, machinery and equipment | 23 | €6,191 | €3,643 | -€2,548 | -41.2% |
| Furniture and vehicles | 24 | €6,047 | €7,755 | +€1,708 | +28.2% |
| Current assets | 29/58 | €883,303 | €911,052 | +€27,749 | +3.1% |
| Amounts receivable after more than one year | 29 | - | €150,000 | +€150,000 | |
| Other amounts receivable | 291 | - | €150,000 | +€150,000 | |
| Amounts receivable within one year | 40/41 | €10,607 | €12,573 | +€1,966 | +18.5% |
| Other amounts receivable | 41 | €10,607 | €12,573 | +€1,966 | +18.5% |
| Current investments | 50/53 | €190,000 | €200,000 | +€10,000 | +5.3% |
| Cash at bank and in hand | 54/58 | €680,996 | €546,589 | -€134,407 | -19.7% |
| Deferred charges and accrued income | 490/1 | €1,700 | €1,890 | +€190 | +11.2% |
| Total equity and liabilities | 10/49 | €1,076,175 | €1,120,155 | +€43,980 | +4.1% |
| Equity | 10/15 | €723,900 | €964,220 | +€240,320 | +33.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €717,700 | €958,020 | +€240,320 | +33.5% |
| Distributable reserves | 133 | €717,700 | €958,020 | +€240,320 | +33.5% |
| Amounts payable | 17/49 | €352,275 | €155,935 | -€196,340 | -55.7% |
| Amounts payable within one year | 42/48 | €352,275 | €155,935 | -€196,340 | -55.7% |
| Financial debts | 43 | €213 | €57 | -€155 | -73.0% |
| Credit institutions | 430/8 | €213 | €57 | -€155 | -73.0% |
| Trade debts | 44 | €996 | €1,010 | +€14 | +1.4% |
| Suppliers | 440/4 | €996 | €1,010 | +€14 | +1.4% |
| Advances received on contracts in progress | 46 | €338,057 | €122,955 | -€215,102 | -63.6% |
| Taxes, remuneration and social security | 45 | €13,010 | €31,912 | +€18,902 | +145% |
| Taxes | 450/3 | €13,010 | €31,912 | +€18,902 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,989 | €9,694 | -€7,294 | -42.9% |
| Other operating charges | 640/8 | €1,884 | €3,147 | +€1,262 | +67.0% |
| Gross operating margin | 9900 | €266,706 | €354,942 | +€88,236 | +33.1% |
| Operating profit (loss) | 9901 | €247,833 | €342,101 | +€94,268 | +38.0% |
| Financial income | 75/76B | €4,897 | €9,680 | +€4,784 | +97.7% |
| Recurring financial income | 75 | €4,897 | €9,680 | +€4,784 | +97.7% |
| Financial charges | 65/66B | €4,357 | €3,720 | -€637 | -14.6% |
| Recurring financial charges | 65 | €4,357 | €3,720 | -€637 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €248,372 | €348,061 | +€99,689 | +40.1% |
| Income taxes | 67/77 | €75,793 | €107,742 | +€31,948 | +42.2% |
| Profit (loss) for the period | 9904 | €172,579 | €240,320 | +€67,741 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €172,579 | €240,320 | +€67,741 | +39.3% |
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 19 October 2026 via checked.be.