DPL 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.
DPL Consulting
Largest movements
- Receivables after one year +€77,311
up €77,311 (+25.1%), from €308,009 to €385,320
- Receivables within one year -€45,196
down €45,196 (-83.8%), from €53,908 to €8,712
- Tangible fixed assets +€28,748
up €28,748 (+340%), from €8,448 to €37,196
- Deferred charges and accrued income +€6,933
up €6,933 (+47.8%), from €14,503 to €21,436
- Current portion of long-term debt +€33,463
new in 2025: €33,463
- Trade debts +€30,888
up €30,888 (+814%), from €3,793 to €34,681
- Profit (loss) carried forward +€24,768
up €24,768 (+73.3%), from €33,786 to €58,554
- Tax, wage and social debts -€20,273
down €20,273 (-30.2%), from €67,077 to €46,804
- Debts after one year -€5,000
down €5,000 (-2.4%), from €207,065 to €202,065
- Gross operating margin -€17,257
down €17,257 (-17.8%), from €96,909 to €79,652
- Taxes +€14,075
up €14,075 (+52.3%), from €26,917 to €40,992
- Financial charges +€5,468
up €5,468 (+93.0%), from €5,882 to €11,350
of which Non-recurring financial charges: +€3,329
- Depreciation +€2,920
up €2,920 (+112%), from €2,607 to €5,527
- Financial income +€2,179
up €2,179 (+35.4%), from €6,160 to €8,339
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 | €386,685 | €454,672 | +€67,987 | +17.6% |
| Fixed assets | 21/28 | €8,448 | €37,196 | +€28,748 | +340% |
| Tangible fixed assets | 22/27 | €8,448 | €37,196 | +€28,748 | +340% |
| Furniture and vehicles | 24 | €8,448 | €37,196 | +€28,748 | +340% |
| Current assets | 29/58 | €378,237 | €417,476 | +€39,239 | +10.4% |
| Amounts receivable after more than one year | 29 | €308,009 | €385,320 | +€77,311 | +25.1% |
| Other amounts receivable | 291 | €308,009 | €385,320 | +€77,311 | +25.1% |
| Amounts receivable within one year | 40/41 | €53,908 | €8,712 | -€45,196 | -83.8% |
| Trade receivables | 40 | €53,908 | €8,712 | -€45,196 | -83.8% |
| Cash at bank and in hand | 54/58 | €1,816 | €2,007 | +€191 | +10.5% |
| Deferred charges and accrued income | 490/1 | €14,503 | €21,436 | +€6,933 | +47.8% |
| Total equity and liabilities | 10/49 | €386,685 | €454,672 | +€67,987 | +17.6% |
| Equity | 10/15 | €98,786 | €123,554 | +€24,768 | +25.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €60,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,786 | €58,554 | +€24,768 | +73.3% |
| Amounts payable | 17/49 | €287,899 | €331,118 | +€43,219 | +15.0% |
| Amounts payable after more than one year | 17 | €207,065 | €202,065 | -€5,000 | -2.4% |
| Financial debts | 170/4 | €207,065 | €202,065 | -€5,000 | -2.4% |
| Amounts payable within one year | 42/48 | €70,870 | €114,948 | +€44,077 | +62.2% |
| Current portion of amounts payable after more than one year | 42 | - | €33,463 | +€33,463 | |
| Trade debts | 44 | €3,793 | €34,681 | +€30,888 | +814% |
| Suppliers | 440/4 | €3,793 | €34,681 | +€30,888 | +814% |
| Taxes, remuneration and social security | 45 | €67,077 | €46,804 | -€20,273 | -30.2% |
| Taxes | 450/3 | €67,077 | €46,804 | -€20,273 | -30.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €9,964 | €14,105 | +€4,141 | +41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,607 | €5,527 | +€2,920 | +112% |
| Other operating charges | 640/8 | €2,955 | €3,097 | +€143 | +4.8% |
| Non-recurring operating charges | 66A | - | €2,255 | +€2,255 | |
| Gross operating margin | 9900 | €96,909 | €79,652 | -€17,257 | -17.8% |
| Operating profit (loss) | 9901 | €91,347 | €68,771 | -€22,576 | -24.7% |
| Financial income | 75/76B | €6,160 | €8,339 | +€2,179 | +35.4% |
| Recurring financial income | 75 | €6,160 | €8,339 | +€2,179 | +35.4% |
| Financial charges | 65/66B | €5,882 | €11,350 | +€5,468 | +93.0% |
| Recurring financial charges | 65 | €5,882 | €8,021 | +€2,138 | +36.4% |
| Non-recurring financial charges | 66B | - | €3,329 | +€3,329 | |
| Profit (loss) for the period before taxes | 9903 | €91,625 | €65,761 | -€25,865 | -28.2% |
| Income taxes | 67/77 | €26,917 | €40,992 | +€14,075 | +52.3% |
| Profit (loss) for the period | 9904 | €64,708 | €24,768 | -€39,940 | -61.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,708 | €24,768 | -€39,940 | -61.7% |
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 15 October 2026 via checked.be.