DPAME 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.
DPAME CONSULTING
Largest movements
- Cash -€38,083
down €38,083 (-46.3%), from €82,236 to €44,153
mainly Contributions, distributions and other (-€70,000) and Other debts (-€9,373)
- Receivables within one year -€8,880
down €8,880 (-37.3%), from €23,803 to €14,923
of which Trade receivables: -€8,021
- Tangible fixed assets -€4,610
down €4,610 (-27.4%), from €16,809 to €12,200
- Profit (loss) carried forward -€46,645
down €46,645 (-45.9%), from €101,586 to €54,941
- Other debts -€9,373
down €9,373 (-77.3%), from €12,126 to €2,754
- Tax, wage and social debts +€4,096
up €4,096 (+54.7%), from €7,492 to €11,588
of which Taxes: +€2,596
- Gross operating margin +€18,393
up €18,393 (+60.6%), from €30,341 to €48,733
- Write-downs +€12,987
new in 2025: €12,987
- Taxes +€1,002
up €1,002 (+16.3%), from €6,145 to €7,147
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 | €123,704 | €72,148 | -€51,556 | -41.7% |
| Fixed assets | 21/28 | €16,809 | €12,200 | -€4,610 | -27.4% |
| Tangible fixed assets | 22/27 | €16,809 | €12,200 | -€4,610 | -27.4% |
| Furniture and vehicles | 24 | €16,809 | €12,200 | -€4,610 | -27.4% |
| Current assets | 29/58 | €106,895 | €59,948 | -€46,947 | -43.9% |
| Amounts receivable within one year | 40/41 | €23,803 | €14,923 | -€8,880 | -37.3% |
| Trade receivables | 40 | €22,944 | €14,923 | -€8,021 | -35.0% |
| Other amounts receivable | 41 | €859 | - | -€859 | |
| Cash at bank and in hand | 54/58 | €82,236 | €44,153 | -€38,083 | -46.3% |
| Deferred charges and accrued income | 490/1 | €856 | €872 | +€16 | +1.9% |
| Total equity and liabilities | 10/49 | €123,704 | €72,148 | -€51,556 | -41.7% |
| Equity | 10/15 | €104,086 | €57,441 | -€46,645 | -44.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,586 | €54,941 | -€46,645 | -45.9% |
| Amounts payable | 17/49 | €19,619 | €14,707 | -€4,912 | -25.0% |
| Amounts payable within one year | 42/48 | €19,619 | €14,707 | -€4,912 | -25.0% |
| Trade debts | 44 | - | €365 | +€365 | |
| Suppliers | 440/4 | - | €365 | +€365 | |
| Taxes, remuneration and social security | 45 | €7,492 | €11,588 | +€4,096 | +54.7% |
| Taxes | 450/3 | €5,242 | €7,838 | +€2,596 | +49.5% |
| Remuneration and social security | 454/9 | €2,250 | €3,750 | +€1,500 | +66.7% |
| Other amounts payable | 47/48 | €12,126 | €2,754 | -€9,373 | -77.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,610 | €4,610 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,987 | +€12,987 | |
| Other operating charges | 640/8 | €172 | €565 | +€394 | +230% |
| Gross operating margin | 9900 | €30,341 | €48,733 | +€18,393 | +60.6% |
| Operating profit (loss) | 9901 | €25,560 | €30,572 | +€5,012 | +19.6% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €65 | €69 | +€4 | +6.4% |
| Recurring financial charges | 65 | €65 | €69 | +€4 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €25,497 | €30,503 | +€5,006 | +19.6% |
| Income taxes | 67/77 | €6,145 | €7,147 | +€1,002 | +16.3% |
| Profit (loss) for the period | 9904 | €19,352 | €23,355 | +€4,004 | +20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,352 | €23,355 | +€4,004 | +20.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.