DTy PK/PD 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.
DTy PK/PD Consulting
Largest movements
- Cash +€44,234
up €44,234 (+65.0%), from €68,006 to €112,240
mainly Net result for the year (+€49,961) and Depreciation (+€604)
- Receivables within one year +€1,995
up €1,995 (+12.9%), from €15,467 to €17,462
of which Other amounts receivable: +€6,594
- Reserves +€49,961
up €49,961 (+91.1%), from €54,856 to €104,816
- Tax, wage and social debts -€4,653
down €4,653 (-19.0%), from €24,535 to €19,882
- Taxes -€6,341
down €6,341 (-25.8%), from €24,535 to €18,194
- Other operating charges -€1,814
down €1,814 (-77.4%), from €2,342 to €528
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 | €84,869 | €130,068 | +€45,199 | +53.3% |
| Fixed assets | 21/28 | €970 | €366 | -€604 | -62.3% |
| Tangible fixed assets | 22/27 | €970 | €366 | -€604 | -62.3% |
| Furniture and vehicles | 24 | €970 | €366 | -€604 | -62.3% |
| Current assets | 29/58 | €83,899 | €129,702 | +€45,803 | +54.6% |
| Amounts receivable within one year | 40/41 | €15,467 | €17,462 | +€1,995 | +12.9% |
| Trade receivables | 40 | €8,000 | €3,401 | -€4,599 | -57.5% |
| Other amounts receivable | 41 | €7,467 | €14,062 | +€6,594 | +88.3% |
| Cash at bank and in hand | 54/58 | €68,006 | €112,240 | +€44,234 | +65.0% |
| Deferred charges and accrued income | 490/1 | €425 | €0 | -€425 | -100% |
| Total equity and liabilities | 10/49 | €84,869 | €130,068 | +€45,199 | +53.3% |
| Equity | 10/15 | €59,856 | €109,816 | +€49,961 | +83.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €54,856 | €104,816 | +€49,961 | +91.1% |
| Distributable reserves | 133 | €54,856 | €104,816 | +€49,961 | +91.1% |
| Amounts payable | 17/49 | €25,014 | €20,252 | -€4,762 | -19.0% |
| Amounts payable within one year | 42/48 | €25,014 | €20,252 | -€4,762 | -19.0% |
| Trade debts | 44 | €479 | €370 | -€109 | -22.8% |
| Suppliers | 440/4 | €479 | €370 | -€109 | -22.8% |
| Taxes, remuneration and social security | 45 | €24,535 | €19,882 | -€4,653 | -19.0% |
| Taxes | 450/3 | €24,535 | €19,882 | -€4,653 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €604 | €604 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,342 | €528 | -€1,814 | -77.4% |
| Gross operating margin | 9900 | €72,694 | €72,526 | -€168 | -0.2% |
| Operating profit (loss) | 9901 | €69,747 | €71,393 | +€1,646 | +2.4% |
| Financial income | 75/76B | €0 | €417 | +€416 | +122,403% |
| Recurring financial income | 75 | €0 | €417 | +€416 | +122,403% |
| Financial charges | 65/66B | €4,347 | €3,655 | -€692 | -15.9% |
| Recurring financial charges | 65 | €4,347 | €3,655 | -€692 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €65,401 | €68,154 | +€2,754 | +4.2% |
| Income taxes | 67/77 | €24,535 | €18,194 | -€6,341 | -25.8% |
| Profit (loss) for the period | 9904 | €40,866 | €49,961 | +€9,095 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €40,866 | €49,961 | +€9,095 | +22.3% |
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.