DPS 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.
DPS Consult
Largest movements
- Cash +€37,731
up €37,731 (+68.0%), from €55,495 to €93,226
mainly Net result for the year (+€36,524) and Tax, wage and social debts (+€5,218)
- Tangible fixed assets +€1,926
up €1,926 (+9.7%), from €19,805 to €21,731
of which Other tangible fixed assets: +€4,000
- Deferred charges and accrued income +€1,508
up €1,508 (+57.1%), from €2,639 to €4,146
- Profit (loss) carried forward +€36,524
new in 2025: €36,524
- Tax, wage and social debts +€5,218
up €5,218 (+36.5%), from €14,294 to €19,513
of which Remuneration and social security: +€3,067
- Gross operating margin -€7,609
down €7,609 (-13.3%), from €57,353 to €49,744
- Other operating charges -€5,841
down €5,841 (-87.0%), from €6,716 to €875
- Taxes -€3,865
down €3,865 (-27.0%), from €14,305 to €10,440
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 | €98,682 | €140,920 | +€42,239 | +42.8% |
| Fixed assets | 21/28 | €20,105 | €22,231 | +€2,126 | +10.6% |
| Tangible fixed assets | 22/27 | €19,805 | €21,731 | +€1,926 | +9.7% |
| Plant, machinery and equipment | 23 | €1,218 | €839 | -€380 | -31.2% |
| Furniture and vehicles | 24 | €6,587 | €4,892 | -€1,694 | -25.7% |
| Other tangible fixed assets | 26 | €12,000 | €16,000 | +€4,000 | +33.3% |
| Financial fixed assets | 28 | €300 | €500 | +€200 | +66.7% |
| Current assets | 29/58 | €78,577 | €118,689 | +€40,113 | +51.0% |
| Amounts receivable within one year | 40/41 | €20,442 | €21,316 | +€874 | +4.3% |
| Trade receivables | 40 | €19,408 | €16,657 | -€2,751 | -14.2% |
| Other amounts receivable | 41 | €1,035 | €4,660 | +€3,625 | +350% |
| Cash at bank and in hand | 54/58 | €55,495 | €93,226 | +€37,731 | +68.0% |
| Deferred charges and accrued income | 490/1 | €2,639 | €4,146 | +€1,508 | +57.1% |
| Total equity and liabilities | 10/49 | €98,682 | €140,920 | +€42,239 | +42.8% |
| Equity | 10/15 | €82,499 | €119,023 | +€36,524 | +44.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €79,999 | €79,999 | = | 0.0% |
| Distributable reserves | 133 | €79,999 | €79,999 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €36,524 | +€36,524 | |
| Amounts payable | 17/49 | €16,182 | €21,897 | +€5,715 | +35.3% |
| Amounts payable within one year | 42/48 | €16,182 | €21,897 | +€5,715 | +35.3% |
| Trade debts | 44 | €1,869 | €2,363 | +€495 | +26.5% |
| Suppliers | 440/4 | €1,869 | €2,363 | +€495 | +26.5% |
| Taxes, remuneration and social security | 45 | €14,294 | €19,513 | +€5,218 | +36.5% |
| Taxes | 450/3 | €14,294 | €16,446 | +€2,152 | +15.1% |
| Remuneration and social security | 454/9 | - | €3,067 | +€3,067 | |
| Other amounts payable | 47/48 | €19 | €21 | +€2 | +10.3% |
| Non-recurring operating income | 76A | €30,443 | - | -€30,443 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,074 | €2,074 | = | 0.0% |
| Other operating charges | 640/8 | €6,716 | €875 | -€5,841 | -87.0% |
| Gross operating margin | 9900 | €57,353 | €49,744 | -€7,609 | -13.3% |
| Operating profit (loss) | 9901 | €48,563 | €46,795 | -€1,768 | -3.6% |
| Financial income | 75/76B | €36 | €331 | +€295 | +832% |
| Recurring financial income | 75 | €36 | €331 | +€295 | +832% |
| Financial charges | 65/66B | €292 | €163 | -€129 | -44.1% |
| Recurring financial charges | 65 | €292 | €163 | -€129 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €48,307 | €46,963 | -€1,343 | -2.8% |
| Income taxes | 67/77 | €14,305 | €10,440 | -€3,865 | -27.0% |
| Profit (loss) for the period | 9904 | €34,002 | €36,524 | +€2,522 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,002 | €36,524 | +€2,522 | +7.4% |
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 26 October 2026 via checked.be.