DPL Consult: 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.
DPL Consult
Largest movements
- Current investments +€499,995
new in 2025: €499,995
- Cash -€330,728
down €330,728 (-69.6%), from €475,333 to €144,604
mainly Current investments (-€499,995) and Contributions, distributions and other (-€175,778)
- Receivables within one year -€48,005
down €48,005 (-67.4%), from €71,235 to €23,230
of which Other amounts receivable: -€32,502
- Tangible fixed assets +€9,610
new in 2025: €9,610
- Profit (loss) carried forward -€175,778
no longer reported in 2025 (was €175,778)
- Reserves +€145,906
up €145,906 (+43.6%), from €334,715 to €480,622
of which Distributable reserves: +€145,906
- Other debts +€132,006
up €132,006 (+814.7%), from €16,203 to €148,208
- Tax, wage and social debts +€31,464
up €31,464 (+233.8%), from €13,460 to €44,924
- Gross operating margin +€20,977
up €20,977 (+11.2%), from €187,568 to €208,544
- Taxes +€7,465
up €7,465 (+13.1%), from €56,919 to €64,384
- Financial income -€6,684
down €6,684 (-48.8%), from €13,698 to €7,013
- Depreciation +€3,429
new in 2025: €3,429
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 | €549,896 | €677,834 | +€127,938 | +23.3% |
| Fixed assets | 21/28 | - | €9,610 | +€9,610 | |
| Tangible fixed assets | 22/27 | - | €9,610 | +€9,610 | |
| Furniture and vehicles | 24 | - | €9,610 | +€9,610 | |
| Current assets | 29/58 | €549,896 | €668,224 | +€118,328 | +21.5% |
| Amounts receivable within one year | 40/41 | €71,235 | €23,230 | -€48,005 | -67.4% |
| Trade receivables | 40 | €38,733 | €23,230 | -€15,503 | -40.0% |
| Other amounts receivable | 41 | €32,502 | - | -€32,502 | |
| Current investments | 50/53 | - | €499,995 | +€499,995 | |
| Cash at bank and in hand | 54/58 | €475,333 | €144,604 | -€330,728 | -69.6% |
| Deferred charges and accrued income | 490/1 | €3,328 | €395 | -€2,933 | -88.1% |
| Total equity and liabilities | 10/49 | €549,896 | €677,834 | +€127,938 | +23.3% |
| Equity | 10/15 | €514,493 | €484,622 | -€29,872 | -5.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €334,715 | €480,622 | +€145,906 | +43.6% |
| Tax-exempt reserves | 132 | €168,400 | €168,400 | = | 0.0% |
| Distributable reserves | 133 | €166,315 | €312,222 | +€145,906 | +87.7% |
| Profit (loss) carried forward | 14 | €175,778 | - | -€175,778 | |
| Amounts payable | 17/49 | €35,403 | €193,212 | +€157,809 | +445.8% |
| Amounts payable within one year | 42/48 | €35,403 | €193,212 | +€157,809 | +445.8% |
| Trade debts | 44 | €5,740 | €80 | -€5,660 | -98.6% |
| Suppliers | 440/4 | €5,740 | €80 | -€5,660 | -98.6% |
| Taxes, remuneration and social security | 45 | €13,460 | €44,924 | +€31,464 | +233.8% |
| Taxes | 450/3 | €13,460 | €44,924 | +€31,464 | +233.8% |
| Other amounts payable | 47/48 | €16,203 | €148,208 | +€132,006 | +814.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,429 | +€3,429 | |
| Other operating charges | 640/8 | €894 | €1,795 | +€901 | +100.7% |
| Gross operating margin | 9900 | €187,568 | €208,544 | +€20,977 | +11.2% |
| Operating profit (loss) | 9901 | €186,673 | €203,320 | +€16,646 | +8.9% |
| Financial income | 75/76B | €13,698 | €7,013 | -€6,684 | -48.8% |
| Recurring financial income | 75 | €13,698 | €7,013 | -€6,684 | -48.8% |
| Financial charges | 65/66B | €42 | €43 | +€1 | +3.2% |
| Recurring financial charges | 65 | €42 | €43 | +€1 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €200,329 | €210,290 | +€9,961 | +5.0% |
| Income taxes | 67/77 | €56,919 | €64,384 | +€7,465 | +13.1% |
| Profit (loss) for the period | 9904 | €143,411 | €145,906 | +€2,496 | +1.7% |
| Transfer to tax-exempt reserves | 689 | €84,200 | - | -€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,211 | €145,906 | +€86,696 | +146.4% |
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 10 October 2026 via checked.be.