DPANS CONSULTING: 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.
DPANS CONSULTING
Largest movements
- Current investments +€16,500
new in 2025: €16,500
- Cash +€12,591
up €12,591 (+19.1%), from €66,066 to €78,657
mainly Net result for the year (+€26,035) and Receivables within one year (+€9,898)
- Receivables within one year -€9,898
down €9,898 (-86.8%), from €11,398 to €1,500
of which Trade receivables: -€11,398
- Tangible fixed assets +€7,741
new in 2025: €7,741
- Profit (loss) carried forward +€26,035
up €26,035 (+52.8%), from €49,289 to €75,324
- Tax, wage and social debts +€2,607
up €2,607 (+11.5%), from €22,582 to €25,188
- Other debts -€1,409
down €1,409 (-100.0%), from €1,409 to €0
- Gross operating margin -€29,022
down €29,022 (-45.1%), from €64,389 to €35,368
- Taxes -€5,144
down €5,144 (-38.8%), from €13,241 to €8,097
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 | €77,626 | €104,398 | +€26,772 | +34.5% |
| Formation expenses | 20 | €162 | €0 | -€162 | -100.0% |
| Fixed assets | 21/28 | - | €7,741 | +€7,741 | |
| Tangible fixed assets | 22/27 | - | €7,741 | +€7,741 | |
| Furniture and vehicles | 24 | - | €7,741 | +€7,741 | |
| Current assets | 29/58 | €77,464 | €96,657 | +€19,193 | +24.8% |
| Amounts receivable within one year | 40/41 | €11,398 | €1,500 | -€9,898 | -86.8% |
| Trade receivables | 40 | €11,398 | €0 | -€11,398 | -100.0% |
| Other amounts receivable | 41 | - | €1,500 | +€1,500 | |
| Current investments | 50/53 | - | €16,500 | +€16,500 | |
| Cash at bank and in hand | 54/58 | €66,066 | €78,657 | +€12,591 | +19.1% |
| Total equity and liabilities | 10/49 | €77,626 | €104,398 | +€26,772 | +34.5% |
| Equity | 10/15 | €52,289 | €78,324 | +€26,035 | +49.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,289 | €75,324 | +€26,035 | +52.8% |
| Amounts payable | 17/49 | €25,337 | €26,074 | +€737 | +2.9% |
| Amounts payable within one year | 42/48 | €25,122 | €26,074 | +€952 | +3.8% |
| Trade debts | 44 | €1,132 | €886 | -€246 | -21.7% |
| Suppliers | 440/4 | €1,132 | €886 | -€246 | -21.7% |
| Taxes, remuneration and social security | 45 | €22,582 | €25,188 | +€2,607 | +11.5% |
| Taxes | 450/3 | €22,582 | €25,188 | +€2,607 | +11.5% |
| Other amounts payable | 47/48 | €1,409 | €0 | -€1,409 | -100.0% |
| Accrued charges and deferred income | 492/3 | €215 | €0 | -€215 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,360 | €1,011 | -€349 | -25.7% |
| Other operating charges | 640/8 | €463 | €185 | -€279 | -60.2% |
| Gross operating margin | 9900 | €64,389 | €35,368 | -€29,022 | -45.1% |
| Operating profit (loss) | 9901 | €62,566 | €34,172 | -€28,394 | -45.4% |
| Financial charges | 65/66B | €36 | €40 | +€4 | +11.7% |
| Recurring financial charges | 65 | €36 | €40 | +€4 | +11.7% |
| Profit (loss) for the period before taxes | 9903 | €62,530 | €34,132 | -€28,398 | -45.4% |
| Income taxes | 67/77 | €13,241 | €8,097 | -€5,144 | -38.8% |
| Profit (loss) for the period | 9904 | €49,289 | €26,035 | -€23,254 | -47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,289 | €26,035 | -€23,254 | -47.2% |
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.