DP Service & consultancy: 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 Service & consultancy
Largest movements
- Cash +€76,986
up €76,986 (+143%), from €53,761 to €130,747
mainly Net result for the year (+€55,948) and Current investments (+€40,000)
- Current investments -€40,000
no longer reported in 2025 (was €40,000)
- Receivables within one year +€18,063
up €18,063 (+142%), from €12,726 to €30,789
- Deferred charges and accrued income +€3,874
new in 2025: €3,874
- Reserves +€54,948
up €54,948 (+53.9%), from €101,959 to €156,907
- Gross operating margin +€17,637
up €17,637 (+32.1%), from €54,902 to €72,539
- Taxes +€2,012
up €2,012 (+16.1%), from €12,500 to €14,512
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 | €113,323 | €170,931 | +€57,608 | +50.8% |
| Fixed assets | 21/28 | €6,836 | €5,521 | -€1,315 | -19.2% |
| Tangible fixed assets | 22/27 | €6,836 | €5,521 | -€1,315 | -19.2% |
| Plant, machinery and equipment | 23 | €1,999 | €1,683 | -€316 | -15.8% |
| Furniture and vehicles | 24 | €810 | €312 | -€498 | -61.5% |
| Other tangible fixed assets | 26 | €4,027 | €3,526 | -€501 | -12.4% |
| Current assets | 29/58 | €106,487 | €165,410 | +€58,923 | +55.3% |
| Amounts receivable within one year | 40/41 | €12,726 | €30,789 | +€18,063 | +142% |
| Trade receivables | 40 | €12,726 | €30,789 | +€18,063 | +142% |
| Current investments | 50/53 | €40,000 | - | -€40,000 | |
| Cash at bank and in hand | 54/58 | €53,761 | €130,747 | +€76,986 | +143% |
| Deferred charges and accrued income | 490/1 | - | €3,874 | +€3,874 | |
| Total equity and liabilities | 10/49 | €113,323 | €170,931 | +€57,608 | +50.8% |
| Equity | 10/15 | €104,459 | €159,407 | +€54,948 | +52.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €101,959 | €156,907 | +€54,948 | +53.9% |
| Distributable reserves | 133 | €101,959 | €156,907 | +€54,948 | +53.9% |
| Amounts payable | 17/49 | €8,864 | €11,524 | +€2,660 | +30.0% |
| Amounts payable within one year | 42/48 | €8,710 | €11,492 | +€2,782 | +31.9% |
| Trade debts | 44 | €149 | €1,420 | +€1,271 | +853% |
| Suppliers | 440/4 | €149 | €1,420 | +€1,271 | +853% |
| Taxes, remuneration and social security | 45 | €8,442 | €9,202 | +€760 | +9.0% |
| Taxes | 450/3 | €8,442 | €9,202 | +€760 | +9.0% |
| Other amounts payable | 47/48 | €119 | €870 | +€751 | +631% |
| Accrued charges and deferred income | 492/3 | €154 | €32 | -€122 | -79.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,176 | €1,315 | +€139 | +11.8% |
| Other operating charges | 640/8 | €436 | €396 | -€40 | -9.2% |
| Gross operating margin | 9900 | €54,902 | €72,539 | +€17,637 | +32.1% |
| Operating profit (loss) | 9901 | €53,290 | €70,828 | +€17,538 | +32.9% |
| Financial income | 75/76B | €1,040 | €1,042 | +€2 | +0.2% |
| Recurring financial income | 75 | €1,040 | €1,042 | +€2 | +0.2% |
| Financial charges | 65/66B | €1,224 | €1,410 | +€186 | +15.2% |
| Recurring financial charges | 65 | €1,224 | €1,410 | +€186 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €53,106 | €70,460 | +€17,354 | +32.7% |
| Income taxes | 67/77 | €12,500 | €14,512 | +€2,012 | +16.1% |
| Profit (loss) for the period | 9904 | €40,606 | €55,948 | +€15,342 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,606 | €55,948 | +€15,342 | +37.8% |
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 24 October 2026 via checked.be.