DP Software Consult: 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 Software Consult
Largest movements
- Cash +€66,872
up €66,872 (+426.2%), from €15,690 to €82,562
mainly Net result for the year (+€42,066) and Tax, wage and social debts (+€20,563)
- Receivables within one year +€2,964
up €2,964 (+43.6%), from €6,799 to €9,763
of which Trade receivables: +€3,529
- Reserves +€42,066
up €42,066 (+277.1%), from €15,182 to €57,248
- Tax, wage and social debts +€20,563
up €20,563 (+223.1%), from €9,217 to €29,780
- Trade debts +€4,699
up €4,699 (+5914.7%), from €79 to €4,779
- Other debts +€1,760
new in 2025: €1,760
- Gross operating margin +€40,383
up €40,383 (+168.6%), from €23,954 to €64,337
- Taxes +€13,112
up €13,112 (+167.1%), from €7,846 to €20,959
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 | €25,479 | €94,567 | +€69,088 | +271.2% |
| Fixed assets | 21/28 | €2,061 | €1,259 | -€803 | -38.9% |
| Tangible fixed assets | 22/27 | €2,061 | €1,259 | -€803 | -38.9% |
| Furniture and vehicles | 24 | €2,061 | €1,259 | -€803 | -38.9% |
| Current assets | 29/58 | €23,417 | €93,308 | +€69,891 | +298.5% |
| Amounts receivable within one year | 40/41 | €6,799 | €9,763 | +€2,964 | +43.6% |
| Trade receivables | 40 | €6,234 | €9,763 | +€3,529 | +56.6% |
| Other amounts receivable | 41 | €565 | - | -€565 | |
| Cash at bank and in hand | 54/58 | €15,690 | €82,562 | +€66,872 | +426.2% |
| Deferred charges and accrued income | 490/1 | €929 | €984 | +€55 | +5.9% |
| Total equity and liabilities | 10/49 | €25,479 | €94,567 | +€69,088 | +271.2% |
| Equity | 10/15 | €16,182 | €58,248 | +€42,066 | +260.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,182 | €57,248 | +€42,066 | +277.1% |
| Distributable reserves | 133 | €15,182 | €57,248 | +€42,066 | +277.1% |
| Amounts payable | 17/49 | €9,297 | €36,319 | +€27,022 | +290.7% |
| Amounts payable within one year | 42/48 | €9,297 | €36,319 | +€27,022 | +290.7% |
| Trade debts | 44 | €79 | €4,779 | +€4,699 | +5914.7% |
| Suppliers | 440/4 | €79 | €4,779 | +€4,699 | +5914.7% |
| Taxes, remuneration and social security | 45 | €9,217 | €29,780 | +€20,563 | +223.1% |
| Taxes | 450/3 | €9,217 | €29,780 | +€20,563 | +223.1% |
| Other amounts payable | 47/48 | - | €1,760 | +€1,760 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €346 | €803 | +€456 | +131.7% |
| Other operating charges | 640/8 | €579 | €400 | -€179 | -30.9% |
| Gross operating margin | 9900 | €23,954 | €64,337 | +€40,383 | +168.6% |
| Operating profit (loss) | 9901 | €23,028 | €63,134 | +€40,106 | +174.2% |
| Financial charges | 65/66B | - | €110 | +€110 | |
| Recurring financial charges | 65 | - | €110 | +€110 | |
| Profit (loss) for the period before taxes | 9903 | €23,028 | €63,024 | +€39,996 | +173.7% |
| Income taxes | 67/77 | €7,846 | €20,959 | +€13,112 | +167.1% |
| Profit (loss) for the period | 9904 | €15,182 | €42,066 | +€26,884 | +177.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,182 | €42,066 | +€26,884 | +177.1% |
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 5 October 2026 via checked.be.