DPZ 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.
DPZ CONSULTING
Largest movements
- Receivables within one year +€650,140
up €650,140 (+649%), from €100,140 to €750,280
- Current investments -€500,000
down €500,000 (-100%), from €500,000 to €0
- Cash +€48,091
up €48,091 (+24.8%), from €193,923 to €242,015
mainly Net result for the year (+€815,771) and Current investments (+€500,000)
- Tangible fixed assets -€41,555
down €41,555 (-4.4%), from €942,111 to €900,555
- Other debts +€188,743
up €188,743 (+30.2%), from €625,727 to €814,471
- Reserves +€65,771
up €65,771 (+11.3%), from €582,182 to €647,953
of which Distributable reserves: +€65,771
- Trade debts -€60,579
down €60,579 (-99.9%), from €60,625 to €46
- Debts after one year -€34,200
down €34,200 (-8.4%), from €404,850 to €370,650
- Gross operating margin +€167,425
up €167,425 (+22.9%), from €731,272 to €898,697
- Financial income +€12,111
up €12,111 (+269%), from €4,505 to €16,616
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 | €1,739,174 | €1,895,850 | +€156,676 | +9.0% |
| Fixed assets | 21/28 | €945,111 | €903,555 | -€41,555 | -4.4% |
| Tangible fixed assets | 22/27 | €942,111 | €900,555 | -€41,555 | -4.4% |
| Land and buildings | 22 | €793,876 | €777,517 | -€16,359 | -2.1% |
| Plant, machinery and equipment | 23 | €726 | - | -€726 | |
| Furniture and vehicles | 24 | €94,810 | €78,299 | -€16,510 | -17.4% |
| Other tangible fixed assets | 26 | €52,699 | €44,739 | -€7,960 | -15.1% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €794,063 | €992,295 | +€198,231 | +25.0% |
| Amounts receivable within one year | 40/41 | €100,140 | €750,280 | +€650,140 | +649% |
| Other amounts receivable | 41 | €100,140 | €750,280 | +€650,140 | +649% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100% |
| Cash at bank and in hand | 54/58 | €193,923 | €242,015 | +€48,091 | +24.8% |
| Total equity and liabilities | 10/49 | €1,739,174 | €1,895,850 | +€156,676 | +9.0% |
| Equity | 10/15 | €582,182 | €647,953 | +€65,771 | +11.3% |
| Reserves | 13 | €582,182 | €647,953 | +€65,771 | +11.3% |
| Non-distributable reserves | 130/1 | €9 | €9 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9 | €9 | = | 0.0% |
| Distributable reserves | 133 | €582,173 | €647,944 | +€65,771 | +11.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,156,992 | €1,247,897 | +€90,905 | +7.9% |
| Amounts payable after more than one year | 17 | €404,850 | €370,650 | -€34,200 | -8.4% |
| Financial debts | 170/4 | €404,850 | €370,650 | -€34,200 | -8.4% |
| Amounts payable within one year | 42/48 | €752,142 | €877,247 | +€125,105 | +16.6% |
| Current portion of amounts payable after more than one year | 42 | €34,200 | €34,200 | = | 0.0% |
| Trade debts | 44 | €60,625 | €46 | -€60,579 | -99.9% |
| Suppliers | 440/4 | €60,625 | €46 | -€60,579 | -99.9% |
| Taxes, remuneration and social security | 45 | €31,589 | €28,530 | -€3,059 | -9.7% |
| Taxes | 450/3 | €31,589 | €28,530 | -€3,059 | -9.7% |
| Other amounts payable | 47/48 | €625,727 | €814,471 | +€188,743 | +30.2% |
| Non-recurring operating income | 76A | - | €1,304 | +€1,304 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,050 | €47,546 | +€497 | +1.1% |
| Other operating charges | 640/8 | €4,988 | €4,153 | -€836 | -16.8% |
| Gross operating margin | 9900 | €731,272 | €898,697 | +€167,425 | +22.9% |
| Operating profit (loss) | 9901 | €679,234 | €846,998 | +€167,764 | +24.7% |
| Financial income | 75/76B | €4,505 | €16,616 | +€12,111 | +269% |
| Recurring financial income | 75 | €4,505 | €16,616 | +€12,111 | +269% |
| Financial charges | 65/66B | €16,735 | €11,444 | -€5,291 | -31.6% |
| Recurring financial charges | 65 | €16,735 | €11,444 | -€5,291 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €667,004 | €852,171 | +€185,166 | +27.8% |
| Income taxes | 67/77 | €29,570 | €36,399 | +€6,829 | +23.1% |
| Profit (loss) for the period | 9904 | €637,434 | €815,771 | +€178,337 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €637,434 | €815,771 | +€178,337 | +28.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.