D.P.A.: 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.
D.P.A.
Largest movements
- Cash +€109,943
up €109,943 (+102.6%), from €107,201 to €217,144
mainly Net result for the year (+€135,929) and Tax, wage and social debts (+€31,503)
- Tangible fixed assets +€48,333
new in 2025: €48,333
- Receivables within one year +€15,685
up €15,685 (+95.7%), from €16,389 to €32,075
of which Other amounts receivable: +€9,545
- Reserves +€206,236
new in 2025: €206,236
- Profit (loss) carried forward -€98,405
no longer reported in 2025 (was €98,405)
- Tax, wage and social debts +€31,503
up €31,503 (+162.7%), from €19,363 to €50,866
- Current portion of long-term debt +€24,286
new in 2025: €24,286
- Debts after one year +€8,310
new in 2025: €8,310
- Gross operating margin +€91,444
up €91,444 (+92.3%), from €99,114 to €190,558
- Taxes +€50,537
new in 2025: €50,537
- Depreciation +€2,536
new in 2025: €2,536
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 | €124,438 | €297,551 | +€173,113 | +139.1% |
| Fixed assets | 21/28 | - | €48,333 | +€48,333 | |
| Tangible fixed assets | 22/27 | - | €48,333 | +€48,333 | |
| Furniture and vehicles | 24 | - | €48,333 | +€48,333 | |
| Current assets | 29/58 | €124,438 | €249,219 | +€124,780 | +100.3% |
| Amounts receivable within one year | 40/41 | €16,389 | €32,075 | +€15,685 | +95.7% |
| Trade receivables | 40 | €16,389 | €22,530 | +€6,141 | +37.5% |
| Other amounts receivable | 41 | - | €9,545 | +€9,545 | |
| Cash at bank and in hand | 54/58 | €107,201 | €217,144 | +€109,943 | +102.6% |
| Deferred charges and accrued income | 490/1 | €848 | - | -€848 | |
| Total equity and liabilities | 10/49 | €124,438 | €297,551 | +€173,113 | +139.1% |
| Equity | 10/15 | €101,405 | €209,236 | +€107,831 | +106.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €206,236 | +€206,236 | |
| Distributable reserves | 133 | - | €206,236 | +€206,236 | |
| Profit (loss) carried forward | 14 | €98,405 | - | -€98,405 | |
| Amounts payable | 17/49 | €23,034 | €88,315 | +€65,282 | +283.4% |
| Amounts payable after more than one year | 17 | - | €8,310 | +€8,310 | |
| Financial debts | 170/4 | - | €8,310 | +€8,310 | |
| Amounts payable within one year | 42/48 | €23,034 | €80,006 | +€56,972 | +247.3% |
| Current portion of amounts payable after more than one year | 42 | - | €24,286 | +€24,286 | |
| Trade debts | 44 | €1,217 | - | -€1,217 | |
| Suppliers | 440/4 | €1,217 | - | -€1,217 | |
| Taxes, remuneration and social security | 45 | €19,363 | €50,866 | +€31,503 | +162.7% |
| Taxes | 450/3 | €19,363 | €50,866 | +€31,503 | +162.7% |
| Other amounts payable | 47/48 | €2,454 | €4,854 | +€2,400 | +97.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,536 | +€2,536 | |
| Other operating charges | 640/8 | €495 | €842 | +€347 | +70.2% |
| Gross operating margin | 9900 | €99,114 | €190,558 | +€91,444 | +92.3% |
| Operating profit (loss) | 9901 | €98,619 | €187,179 | +€88,560 | +89.8% |
| Financial income | 75/76B | €0 | €4 | +€4 | +18900.0% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +18900.0% |
| Financial charges | 65/66B | €214 | €716 | +€502 | +234.8% |
| Recurring financial charges | 65 | €214 | €716 | +€502 | +234.8% |
| Profit (loss) for the period before taxes | 9903 | €98,405 | €186,467 | +€88,062 | +89.5% |
| Income taxes | 67/77 | - | €50,537 | +€50,537 | |
| Profit (loss) for the period | 9904 | €98,405 | €135,929 | +€37,525 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €98,405 | €135,929 | +€37,525 | +38.1% |
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 5 October 2026 via checked.be.