D.M.P.C.: 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.M.P.C.
Largest movements
- Current investments +€200,000
up €200,000 (+100%), from €200,000 to €400,000
- Cash -€49,814
down €49,814 (-62.6%), from €79,516 to €29,703
mainly Current investments (-€200,000) and Contributions, distributions and other (-€54,934)
- Tangible fixed assets -€46,790
down €46,790 (-7.2%), from €647,388 to €600,599
- Other debts +€70,745
new in 2025: €70,745
- Reserves +€40,066
up €40,066 (+22.5%), from €178,103 to €218,169
of which Distributable reserves: +€40,066
- Taxes +€25,438
up €25,438 (+126%), from €20,159 to €45,598
- Gross operating margin +€3,819
up €3,819 (+2.7%), from €142,877 to €146,696
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 | €929,232 | €1,030,368 | +€101,136 | +10.9% |
| Fixed assets | 21/28 | €647,388 | €600,599 | -€46,790 | -7.2% |
| Tangible fixed assets | 22/27 | €647,388 | €600,599 | -€46,790 | -7.2% |
| Land and buildings | 22 | €647,388 | €600,599 | -€46,790 | -7.2% |
| Current assets | 29/58 | €281,844 | €429,770 | +€147,926 | +52.5% |
| Amounts receivable within one year | 40/41 | - | €67 | +€67 | |
| Trade receivables | 40 | - | €67 | +€67 | |
| Current investments | 50/53 | €200,000 | €400,000 | +€200,000 | +100% |
| Cash at bank and in hand | 54/58 | €79,516 | €29,703 | -€49,814 | -62.6% |
| Deferred charges and accrued income | 490/1 | €2,327 | - | -€2,327 | |
| Total equity and liabilities | 10/49 | €929,232 | €1,030,368 | +€101,136 | +10.9% |
| Equity | 10/15 | €910,070 | €950,377 | +€40,307 | +4.4% |
| Contributions | 10/11 | €584,449 | €584,449 | = | 0.0% |
| Reserves | 13 | €178,103 | €218,169 | +€40,066 | +22.5% |
| Non-distributable reserves | 130/1 | €8,169 | €8,169 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,169 | €8,169 | = | 0.0% |
| Distributable reserves | 133 | €169,934 | €210,000 | +€40,066 | +23.6% |
| Profit (loss) carried forward | 14 | €147,518 | €147,760 | +€242 | +0.2% |
| Amounts payable | 17/49 | €19,162 | €79,991 | +€60,829 | +317% |
| Amounts payable within one year | 42/48 | €19,162 | €79,991 | +€60,829 | +317% |
| Taxes, remuneration and social security | 45 | €19,162 | €9,245 | -€9,916 | -51.8% |
| Taxes | 450/3 | €19,162 | €9,245 | -€9,916 | -51.8% |
| Other amounts payable | 47/48 | - | €70,745 | +€70,745 | |
| Other operating charges | 640/8 | €9,260 | €8,242 | -€1,018 | -11.0% |
| Gross operating margin | 9900 | €142,877 | €146,696 | +€3,819 | +2.7% |
| Operating profit (loss) | 9901 | €133,617 | €138,455 | +€4,838 | +3.6% |
| Financial income | 75/76B | €3,325 | €2,549 | -€776 | -23.3% |
| Recurring financial income | 75 | €3,325 | €2,549 | -€776 | -23.3% |
| Financial charges | 65/66B | €468 | €164 | -€304 | -64.9% |
| Recurring financial charges | 65 | €468 | €164 | -€304 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €136,474 | €140,839 | +€4,365 | +3.2% |
| Income taxes | 67/77 | €20,159 | €45,598 | +€25,438 | +126% |
| Profit (loss) for the period | 9904 | €116,315 | €95,242 | -€21,073 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €116,315 | €95,242 | -€21,073 | -18.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.