DPH 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.
DPH CONSULTING
Largest movements
- Current investments +€154,751
up €154,751 (+61.3%), from €252,401 to €407,152
- Receivables within one year -€43,009
down €43,009 (-98.7%), from €43,596 to €588
of which Trade receivables: -€42,362
- Cash +€6,331
up €6,331 (+11.7%), from €53,892 to €60,223
mainly Net result for the year (+€117,155) and Receivables within one year (+€43,009)
- Reserves +€117,155
up €117,155 (+35.2%), from €332,800 to €449,955
- Financial income +€18,976
up €18,976 (+490.2%), from €3,871 to €22,846
- Taxes +€5,355
up €5,355 (+12.4%), from €43,334 to €48,689
- Financial charges +€4,584
up €4,584 (+1500.7%), from €305 to €4,889
- Gross operating margin +€1,537
up €1,537 (+1.0%), from €146,349 to €147,886
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 | €349,889 | €467,962 | +€118,073 | +33.7% |
| Current assets | 29/58 | €349,889 | €467,962 | +€118,073 | +33.7% |
| Amounts receivable within one year | 40/41 | €43,596 | €588 | -€43,009 | -98.7% |
| Trade receivables | 40 | €42,949 | €588 | -€42,362 | -98.6% |
| Other amounts receivable | 41 | €647 | - | -€647 | |
| Current investments | 50/53 | €252,401 | €407,152 | +€154,751 | +61.3% |
| Cash at bank and in hand | 54/58 | €53,892 | €60,223 | +€6,331 | +11.7% |
| Total equity and liabilities | 10/49 | €349,889 | €467,962 | +€118,073 | +33.7% |
| Equity | 10/15 | €336,800 | €453,955 | +€117,155 | +34.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €332,800 | €449,955 | +€117,155 | +35.2% |
| Distributable reserves | 133 | €332,800 | €449,955 | +€117,155 | +35.2% |
| Amounts payable | 17/49 | €13,089 | €14,007 | +€919 | +7.0% |
| Amounts payable within one year | 42/48 | €13,089 | €14,007 | +€919 | +7.0% |
| Trade debts | 44 | €916 | - | -€916 | |
| Suppliers | 440/4 | €916 | - | -€916 | |
| Taxes, remuneration and social security | 45 | €12,173 | €14,007 | +€1,835 | +15.1% |
| Taxes | 450/3 | €12,173 | €14,007 | +€1,835 | +15.1% |
| Gross operating margin | 9900 | €146,349 | €147,886 | +€1,537 | +1.0% |
| Operating profit (loss) | 9901 | €146,349 | €147,886 | +€1,537 | +1.0% |
| Financial income | 75/76B | €3,871 | €22,846 | +€18,976 | +490.2% |
| Recurring financial income | 75 | €3,871 | €22,846 | +€18,976 | +490.2% |
| Financial charges | 65/66B | €305 | €4,889 | +€4,584 | +1500.7% |
| Recurring financial charges | 65 | €305 | €4,889 | +€4,584 | +1500.7% |
| Profit (loss) for the period before taxes | 9903 | €149,914 | €165,843 | +€15,929 | +10.6% |
| Income taxes | 67/77 | €43,334 | €48,689 | +€5,355 | +12.4% |
| Profit (loss) for the period | 9904 | €106,581 | €117,155 | +€10,574 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €106,581 | €117,155 | +€10,574 | +9.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.