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
- Cash +€29,678
up €29,678 (+46.2%), from €64,187 to €93,865
mainly Net result for the year (+€30,892) and Depreciation (+€3,952)
- Reserves +€29,292
up €29,292 (+33.8%), from €86,660 to €115,952
- Debts after one year -€5,355
down €5,355 (-5.8%), from €91,926 to €86,572
- Other debts +€3,496
up €3,496 (+20.0%), from €17,448 to €20,944
- Gross operating margin +€23,397
up €23,397 (+66.0%), from €35,432 to €58,829
- Taxes +€7,002
up €7,002 (+113%), from €6,211 to €13,212
- Depreciation -€3,874
down €3,874 (-49.5%), from €7,825 to €3,952
- Financial charges +€2,783
up €2,783 (+41.0%), from €6,792 to €9,575
- Other operating charges -€2,023
down €2,023 (-62.8%), from €3,222 to €1,199
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 | €230,551 | €258,236 | +€27,685 | +12.0% |
| Fixed assets | 21/28 | €134,731 | €132,450 | -€2,282 | -1.7% |
| Tangible fixed assets | 22/27 | €134,731 | €132,450 | -€2,282 | -1.7% |
| Land and buildings | 22 | €131,744 | €129,045 | -€2,699 | -2.0% |
| Furniture and vehicles | 24 | €2,988 | €2,017 | -€971 | -32.5% |
| Other tangible fixed assets | 26 | - | €1,388 | +€1,388 | |
| Current assets | 29/58 | €95,820 | €125,786 | +€29,966 | +31.3% |
| Amounts receivable within one year | 40/41 | €29,271 | €30,081 | +€809 | +2.8% |
| Trade receivables | 40 | €29,040 | €30,081 | +€1,041 | +3.6% |
| Other amounts receivable | 41 | €231 | €0 | -€231 | -100% |
| Cash at bank and in hand | 54/58 | €64,187 | €93,865 | +€29,678 | +46.2% |
| Deferred charges and accrued income | 490/1 | €2,361 | €1,840 | -€521 | -22.1% |
| Total equity and liabilities | 10/49 | €230,551 | €258,236 | +€27,685 | +12.0% |
| Equity | 10/15 | €92,860 | €122,152 | +€29,292 | +31.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €86,660 | €115,952 | +€29,292 | +33.8% |
| Distributable reserves | 133 | €86,660 | €115,952 | +€29,292 | +33.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €137,691 | €136,084 | -€1,607 | -1.2% |
| Amounts payable after more than one year | 17 | €91,926 | €86,572 | -€5,355 | -5.8% |
| Financial debts | 170/4 | €91,926 | €86,572 | -€5,355 | -5.8% |
| Amounts payable within one year | 42/48 | €44,615 | €48,224 | +€3,609 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €5,155 | €5,355 | +€200 | +3.9% |
| Trade debts | 44 | €1,334 | €585 | -€748 | -56.1% |
| Suppliers | 440/4 | €1,334 | €585 | -€748 | -56.1% |
| Taxes, remuneration and social security | 45 | €20,678 | €21,340 | +€662 | +3.2% |
| Taxes | 450/3 | €20,678 | €21,340 | +€662 | +3.2% |
| Other amounts payable | 47/48 | €17,448 | €20,944 | +€3,496 | +20.0% |
| Accrued charges and deferred income | 492/3 | €1,149 | €1,288 | +€139 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,825 | €3,952 | -€3,874 | -49.5% |
| Other operating charges | 640/8 | €3,222 | €1,199 | -€2,023 | -62.8% |
| Gross operating margin | 9900 | €35,432 | €58,829 | +€23,397 | +66.0% |
| Operating profit (loss) | 9901 | €24,385 | €53,679 | +€29,293 | +120% |
| Financial charges | 65/66B | €6,792 | €9,575 | +€2,783 | +41.0% |
| Recurring financial charges | 65 | €6,792 | €9,575 | +€2,783 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €17,594 | €44,104 | +€26,510 | +151% |
| Income taxes | 67/77 | €6,211 | €13,212 | +€7,002 | +113% |
| Profit (loss) for the period | 9904 | €11,383 | €30,892 | +€19,508 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €11,383 | €30,892 | +€19,508 | +171% |
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 27 October 2026 via checked.be.