DPC 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.
DPC CONSULT
Largest movements
- Cash +€34,635
up €34,635 (+87.1%), from €39,776 to €74,410
mainly Net result for the year (+€15,360) and Receivables within one year (+€10,890)
- Receivables within one year -€10,890
no longer reported in 2024 (was €10,890)
- Reserves +€15,360
up €15,360 (+66.9%), from €22,953 to €38,312
of which Distributable reserves: +€15,360
- Tax, wage and social debts +€5,731
up €5,731 (+58.0%), from €9,890 to €15,621
- Accrued charges and deferred income +€3,120
up €3,120 (+577.0%), from €541 to €3,661
- Depreciation -€6,153
down €6,153 (-97.5%), from €6,311 to €158
- Gross operating margin +€5,163
up €5,163 (+28.3%), from €18,257 to €23,420
- Taxes +€2,386
up €2,386 (+57.5%), from €4,152 to €6,538
- Other operating charges +€793
up €793 (+210.0%), from €377 to €1,170
- Financial charges -€733
down €733 (-79.1%), from €927 to €194
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,518 | €76,194 | +€23,677 | +45.1% |
| Fixed assets | 21/28 | €507 | €349 | -€158 | -31.1% |
| Tangible fixed assets | 22/27 | €507 | €349 | -€158 | -31.1% |
| Furniture and vehicles | 24 | €507 | €349 | -€158 | -31.1% |
| Current assets | 29/58 | €52,011 | €75,845 | +€23,834 | +45.8% |
| Amounts receivable within one year | 40/41 | €10,890 | - | -€10,890 | |
| Trade receivables | 40 | €10,890 | - | -€10,890 | |
| Cash at bank and in hand | 54/58 | €39,776 | €74,410 | +€34,635 | +87.1% |
| Deferred charges and accrued income | 490/1 | €1,345 | €1,435 | +€90 | +6.7% |
| Total equity and liabilities | 10/49 | €52,518 | €76,194 | +€23,677 | +45.1% |
| Equity | 10/15 | €41,553 | €56,912 | +€15,360 | +37.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,953 | €38,312 | +€15,360 | +66.9% |
| 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 | €21,093 | €36,452 | +€15,360 | +72.8% |
| Amounts payable | 17/49 | €10,965 | €19,282 | +€8,317 | +75.8% |
| Amounts payable within one year | 42/48 | €10,425 | €15,621 | +€5,197 | +49.8% |
| Trade debts | 44 | €535 | - | -€535 | |
| Suppliers | 440/4 | €535 | - | -€535 | |
| Taxes, remuneration and social security | 45 | €9,890 | €15,621 | +€5,731 | +58.0% |
| Taxes | 450/3 | €9,890 | €15,621 | +€5,731 | +58.0% |
| Accrued charges and deferred income | 492/3 | €541 | €3,661 | +€3,120 | +577.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,311 | €158 | -€6,153 | -97.5% |
| Other operating charges | 640/8 | €377 | €1,170 | +€793 | +210.0% |
| Gross operating margin | 9900 | €18,257 | €23,420 | +€5,163 | +28.3% |
| Operating profit (loss) | 9901 | €11,568 | €22,092 | +€10,523 | +91.0% |
| Financial charges | 65/66B | €927 | €194 | -€733 | -79.1% |
| Recurring financial charges | 65 | €927 | €194 | -€733 | -79.1% |
| Profit (loss) for the period before taxes | 9903 | €10,641 | €21,898 | +€11,257 | +105.8% |
| Income taxes | 67/77 | €4,152 | €6,538 | +€2,386 | +57.5% |
| Profit (loss) for the period | 9904 | €6,489 | €15,360 | +€8,870 | +136.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,489 | €15,360 | +€8,870 | +136.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.