DCPP-I: 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.
What changed
DCPP-I
NACE 69.209, Other tax advisory services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€31,968
2024 · €38,333-€6,365
Equity
€586,769
2024 · €554,801+€31,968
Cash
€15,456
2024 · €26,961-€11,505
Balance sheet total
€1.9m
2024 · €1.9m-€86,119
Largest movements
Assets
- Tangible fixed assets -€93,970
down €93,970 (-5.2%), from €1.8m to €1.7m
of which Land and buildings: -€90,147
- Receivables after one year +€22,231
up €22,231 (+33.6%), from €66,100 to €88,331
Equity and liabilities
- Debts after one year -€96,719
down €96,719 (-7.8%), from €1.2m to €1.1m
- Profit (loss) carried forward +€31,968
up €31,968 (+7.4%), from €429,801 to €461,769
Income statement
- Gross operating margin -€11,650
down €11,650 (-6.5%), from €178,762 to €167,112
- Staff costs +€3,953
up €3,953 (+177%), from €2,238 to €6,191
- Taxes -€2,169
down €2,169 (-16.4%), from €13,201 to €11,031
- Financial charges -€2,103
down €2,103 (-12.0%), from €17,510 to €15,407
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.
Result 2024
€38,333
Gross operating margin
-€11,650
Staff costs
-€3,953
Depreciation
-€642
Other operating charges
-€197
Other operating items
+€5,931
Financial income
-€125
Financial charges
+€2,103
Taxes
+€2,169
Result 2025
€31,968
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€81,360
Investment
€0
Financing
-€92,864
Cash 2024
€26,961
From operations (derived)
+€81,360
Net result for the year
+€31,968
Depreciation
+€93,970
Receivables after one year
-€22,231
Receivables within one year
+€1,284
Deferred charges and accrued income
+€1,591
Trade debts
-€256
Tax, wage and social debts
-€17,716
Other debts
-€7,250
Financing
-€92,864
Debts after one year
-€96,719
Current portion of long-term debt
-€2,923
Short-term financial debts
+€6,778
Cash 2025
€15,456
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,949,453 | €1,863,334 | -€86,119 | -4.4% |
| Fixed assets | 21/28 | €1,853,228 | €1,759,257 | -€93,970 | -5.1% |
| Tangible fixed assets | 22/27 | €1,795,728 | €1,701,757 | -€93,970 | -5.2% |
| Land and buildings | 22 | €1,769,411 | €1,679,264 | -€90,147 | -5.1% |
| Furniture and vehicles | 24 | €26,317 | €22,494 | -€3,823 | -14.5% |
| Financial fixed assets | 28 | €57,500 | €57,500 | = | 0.0% |
| Current assets | 29/58 | €96,225 | €104,077 | +€7,852 | +8.2% |
| Amounts receivable after more than one year | 29 | €66,100 | €88,331 | +€22,231 | +33.6% |
| Other amounts receivable | 291 | €66,100 | €88,331 | +€22,231 | +33.6% |
| Amounts receivable within one year | 40/41 | €1,284 | - | -€1,284 | |
| Trade receivables | 40 | €1,284 | - | -€1,284 | |
| Cash at bank and in hand | 54/58 | €26,961 | €15,456 | -€11,505 | -42.7% |
| Deferred charges and accrued income | 490/1 | €1,881 | €289 | -€1,591 | -84.6% |
| Total equity and liabilities | 10/49 | €1,949,453 | €1,863,334 | -€86,119 | -4.4% |
| Equity | 10/15 | €554,801 | €586,769 | +€31,968 | +5.8% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €429,801 | €461,769 | +€31,968 | +7.4% |
| Amounts payable | 17/49 | €1,394,652 | €1,276,565 | -€118,087 | -8.5% |
| Amounts payable after more than one year | 17 | €1,234,722 | €1,138,002 | -€96,719 | -7.8% |
| Financial debts | 170/4 | €1,234,722 | €1,138,002 | -€96,719 | -7.8% |
| Amounts payable within one year | 42/48 | €159,930 | €138,563 | -€21,367 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €99,642 | €96,719 | -€2,923 | -2.9% |
| Financial debts | 43 | - | €6,778 | +€6,778 | |
| Credit institutions | 430/8 | - | €6,778 | +€6,778 | |
| Trade debts | 44 | €11,887 | €11,631 | -€256 | -2.2% |
| Suppliers | 440/4 | €11,887 | €11,631 | -€256 | -2.2% |
| Taxes, remuneration and social security | 45 | €23,401 | €5,685 | -€17,716 | -75.7% |
| Taxes | 450/3 | €23,401 | €5,685 | -€17,716 | -75.7% |
| Other amounts payable | 47/48 | €25,000 | €17,750 | -€7,250 | -29.0% |
| Remuneration, social security and pensions | 62 | €2,238 | €6,191 | +€3,953 | +177% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,328 | €93,970 | +€642 | +0.7% |
| Other operating charges | 640/8 | €8,347 | €8,544 | +€197 | +2.4% |
| Non-recurring operating charges | 66A | €5,931 | - | -€5,931 | |
| Gross operating margin | 9900 | €178,762 | €167,112 | -€11,650 | -6.5% |
| Operating profit (loss) | 9901 | €68,918 | €58,406 | -€10,512 | -15.3% |
| Financial income | 75/76B | €125 | - | -€125 | |
| Recurring financial income | 75 | €125 | - | -€125 | |
| Financial charges | 65/66B | €17,510 | €15,407 | -€2,103 | -12.0% |
| Recurring financial charges | 65 | €17,510 | €15,407 | -€2,103 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €51,534 | €42,999 | -€8,534 | -16.6% |
| Income taxes | 67/77 | €13,201 | €11,031 | -€2,169 | -16.4% |
| Profit (loss) for the period | 9904 | €38,333 | €31,968 | -€6,365 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,333 | €31,968 | -€6,365 | -16.6% |
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 13 October 2026 via checked.be.