D.B.P.: 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.
D.B.P.
Largest movements
- Receivables within one year +€9,401
up €9,401 (+27.2%), from €34,604 to €44,005
of which Trade receivables: +€20,325
- Other debts +€13,248
up €13,248 (+25.0%), from €53,055 to €66,303
- Profit (loss) carried forward -€2,558
down €2,558 (-4.6%), from -€55,441 to -€57,999
- Short-term financial debts -€678
down €678 (-5.4%), from €12,520 to €11,842
- Trade debts -€670
down €670 (-18.3%), from €3,669 to €2,999
- Gross operating margin -€8,061
down €8,061, from €7,236 to -€824
- Other operating charges -€1,085
down €1,085 (-87.1%), from €1,245 to €160
- Financial charges -€401
down €401 (-21.1%), from €1,901 to €1,501
- Depreciation -€80
down €80 (-52.6%), from €153 to €72
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,509 | €44,880 | +€9,371 | +26.4% |
| Fixed assets | 21/28 | €72 | - | -€72 | |
| Tangible fixed assets | 22/27 | €72 | - | -€72 | |
| Plant, machinery and equipment | 23 | €72 | - | -€72 | |
| Current assets | 29/58 | €35,437 | €44,880 | +€9,443 | +26.6% |
| Amounts receivable within one year | 40/41 | €34,604 | €44,005 | +€9,401 | +27.2% |
| Trade receivables | 40 | €23,680 | €44,005 | +€20,325 | +85.8% |
| Other amounts receivable | 41 | €10,924 | - | -€10,924 | |
| Deferred charges and accrued income | 490/1 | €833 | €875 | +€42 | +5.1% |
| Total equity and liabilities | 10/49 | €35,509 | €44,880 | +€9,371 | +26.4% |
| Equity | 10/15 | -€34,990 | -€37,548 | -€2,558 | -7.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,441 | -€57,999 | -€2,558 | -4.6% |
| Amounts payable | 17/49 | €70,499 | €82,428 | +€11,928 | +16.9% |
| Amounts payable within one year | 42/48 | €70,499 | €82,428 | +€11,928 | +16.9% |
| Financial debts | 43 | €12,520 | €11,842 | -€678 | -5.4% |
| Credit institutions | 430/8 | €12,520 | €11,842 | -€678 | -5.4% |
| Trade debts | 44 | €3,669 | €2,999 | -€670 | -18.3% |
| Suppliers | 440/4 | €3,669 | €2,999 | -€670 | -18.3% |
| Taxes, remuneration and social security | 45 | €1,255 | €1,283 | +€28 | +2.3% |
| Taxes | 450/3 | €1,255 | €1,283 | +€28 | +2.3% |
| Other amounts payable | 47/48 | €53,055 | €66,303 | +€13,248 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €153 | €72 | -€80 | -52.6% |
| Other operating charges | 640/8 | €1,245 | €160 | -€1,085 | -87.1% |
| Gross operating margin | 9900 | €7,236 | -€824 | -€8,061 | |
| Operating profit (loss) | 9901 | €5,839 | -€1,057 | -€6,896 | |
| Financial charges | 65/66B | €1,901 | €1,501 | -€401 | -21.1% |
| Recurring financial charges | 65 | €1,901 | €1,501 | -€401 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €3,937 | -€2,558 | -€6,495 | |
| Profit (loss) for the period | 9904 | €3,937 | -€2,558 | -€6,495 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,937 | -€2,558 | -€6,495 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.