DR+PT Consulting: what changed
Two fiscal 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.
DR+PT Consulting
Largest movements
- Tangible fixed assets +€21,951
up €21,951 (+1729.8%), from €1,269 to €23,220
of which Plant, machinery and equipment: +€23,220
- Receivables within one year -€5,005
down €5,005 (-47.9%), from €10,446 to €5,441
of which Trade receivables: -€5,468
- Cash -€3,832
down €3,832 (-18.2%), from €21,035 to €17,203
mainly Investment in fixed assets (net) (-€27,982) and Trade debts (-€1,579)
- Deferred charges and accrued income +€1,188
new in 2025: €1,188
- Profit (loss) carried forward +€13,060
up €13,060 (+61.3%), from €21,288 to €34,348
- Tax, wage and social debts +€2,826
up €2,826 (+78.3%), from €3,609 to €6,435
- Trade debts -€1,579
no longer reported in 2025 (was €1,579)
- Depreciation +€5,995
up €5,995 (+16652.8%), from €36 to €6,031
- Financial charges +€3,151
up €3,151 (+2764.0%), from €114 to €3,265
of which Non-recurring financial charges: +€2,949
- Taxes +€1,842
up €1,842 (+51.0%), from €3,609 to €5,451
- Turnover +€1,063
up €1,063 (+2.9%), from €36,298 to €37,361
- Purchases and services +€810
up €810 (+9.3%), from €8,666 to €9,476
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 | €32,750 | €47,052 | +€14,302 | +43.7% |
| Fixed assets | 21/28 | €1,269 | €23,220 | +€21,951 | +1729.8% |
| Tangible fixed assets | 22/27 | €1,269 | €23,220 | +€21,951 | +1729.8% |
| Plant, machinery and equipment | 23 | - | €23,220 | +€23,220 | |
| Furniture and vehicles | 24 | €1,269 | - | -€1,269 | |
| Current assets | 29/58 | €31,481 | €23,832 | -€7,649 | -24.3% |
| Amounts receivable within one year | 40/41 | €10,446 | €5,441 | -€5,005 | -47.9% |
| Trade receivables | 40 | €9,525 | €4,057 | -€5,468 | -57.4% |
| Other amounts receivable | 41 | €921 | €1,384 | +€463 | +50.3% |
| Cash at bank and in hand | 54/58 | €21,035 | €17,203 | -€3,832 | -18.2% |
| Deferred charges and accrued income | 490/1 | - | €1,188 | +€1,188 | |
| Total equity and liabilities | 10/49 | €32,750 | €47,052 | +€14,302 | +43.7% |
| Equity | 10/15 | €26,788 | €39,848 | +€13,060 | +48.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,288 | €34,348 | +€13,060 | +61.3% |
| Amounts payable | 17/49 | €5,962 | €7,204 | +€1,242 | +20.8% |
| Amounts payable within one year | 42/48 | €5,193 | €6,435 | +€1,242 | +23.9% |
| Trade debts | 44 | €1,579 | - | -€1,579 | |
| Suppliers | 440/4 | €1,579 | - | -€1,579 | |
| Taxes, remuneration and social security | 45 | €3,609 | €6,435 | +€2,826 | +78.3% |
| Taxes | 450/3 | €3,609 | €6,435 | +€2,826 | +78.3% |
| Other amounts payable | 47/48 | €5 | - | -€5 | |
| Accrued charges and deferred income | 492/3 | €769 | €769 | = | 0.0% |
| Turnover | 70 | €36,298 | €37,361 | +€1,063 | +2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,666 | €9,476 | +€810 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36 | €6,031 | +€5,995 | +16652.8% |
| Other operating charges | 640/8 | €75 | €78 | +€3 | +4.0% |
| Non-recurring operating charges | 66A | €13,875 | - | -€13,875 | |
| Gross operating margin | 9900 | €27,632 | €27,885 | +€253 | +0.9% |
| Operating profit (loss) | 9901 | €13,646 | €21,776 | +€8,130 | +59.6% |
| Financial charges | 65/66B | €114 | €3,265 | +€3,151 | +2764.0% |
| Recurring financial charges | 65 | €114 | €316 | +€202 | +177.2% |
| Non-recurring financial charges | 66B | - | €2,949 | +€2,949 | |
| Profit (loss) for the period before taxes | 9903 | €13,532 | €18,511 | +€4,979 | +36.8% |
| Income taxes | 67/77 | €3,609 | €5,451 | +€1,842 | +51.0% |
| Profit (loss) for the period | 9904 | €9,923 | €13,060 | +€3,137 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,923 | €13,060 | +€3,137 | +31.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.