DPA-Consulting & services: what changed
DPA-Consulting & services
Largest movements
- Current investments -€1,814
down €1,814 (-13.1%), from €13,814 to €12,000
- Deferred charges and accrued income -€1,055
no longer reported in 2025 (was €1,055)
- Receivables within one year +€589
up €589 (+14.5%), from €4,063 to €4,652
of which Other amounts receivable: +€755
- Profit (loss) carried forward -€1,646
down €1,646 (-13.9%), from -€11,814 to -€13,460
- Trade debts -€701
no longer reported in 2025 (was €701)
- Depreciation -€994
down €994 (-89.0%), from €1,117 to €123
- Other operating charges +€400
new in 2025: €400
- Gross operating margin +€146
up €146 (+10.9%), from -€1,343 to -€1,197
- Financial income +€117
up €117 (+79.6%), from €147 to €264
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,347 | €17,000 | -€2,347 | -12.1% |
| Fixed assets | 21/28 | €123 | - | -€123 | |
| Tangible fixed assets | 22/27 | €123 | - | -€123 | |
| Furniture and vehicles | 24 | €123 | - | -€123 | |
| Current assets | 29/58 | €19,224 | €17,000 | -€2,224 | -11.6% |
| Amounts receivable within one year | 40/41 | €4,063 | €4,652 | +€589 | +14.5% |
| Trade receivables | 40 | €166 | - | -€166 | |
| Other amounts receivable | 41 | €3,897 | €4,652 | +€755 | +19.4% |
| Current investments | 50/53 | €13,814 | €12,000 | -€1,814 | -13.1% |
| Cash at bank and in hand | 54/58 | €292 | €348 | +€56 | +19.2% |
| Deferred charges and accrued income | 490/1 | €1,055 | - | -€1,055 | |
| Total equity and liabilities | 10/49 | €19,347 | €17,000 | -€2,347 | -12.1% |
| Equity | 10/15 | €18,646 | €17,000 | -€1,646 | -8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,814 | -€13,460 | -€1,646 | -13.9% |
| Amounts payable | 17/49 | €701 | - | -€701 | |
| Amounts payable within one year | 42/48 | €701 | - | -€701 | |
| Trade debts | 44 | €701 | - | -€701 | |
| Suppliers | 440/4 | €701 | - | -€701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,117 | €123 | -€994 | -89.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€1,343 | -€1,197 | +€146 | +10.9% |
| Operating profit (loss) | 9901 | -€2,460 | -€1,720 | +€740 | +30.1% |
| Financial income | 75/76B | €147 | €264 | +€117 | +79.6% |
| Recurring financial income | 75 | €147 | €264 | +€117 | +79.6% |
| Financial charges | 65/66B | €90 | €90 | = | 0.0% |
| Recurring financial charges | 65 | €90 | €90 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,403 | -€1,546 | +€857 | +35.7% |
| Income taxes | 67/77 | €87 | €100 | +€13 | +14.9% |
| Profit (loss) for the period | 9904 | -€2,490 | -€1,646 | +€844 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,490 | -€1,646 | +€844 | +33.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.