D.P. & C°: 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. & C°
Largest movements
- Receivables after one year +€380,000
new in 2024: €380,000
- Tangible fixed assets -€330,999
down €330,999 (-70.5%), from €469,549 to €138,550
of which Land and buildings: -€330,999
- Cash +€41,792
up €41,792 (+1652.2%), from €2,529 to €44,321
mainly Depreciation (+€286,099) and Net result for the year (+€153,097)
- Receivables within one year +€7,582
new in 2024: €7,582
- Profit (loss) carried forward +€153,097
up €153,097, from -€28,072 to €125,025
- Debts after one year -€88,970
no longer reported in 2024 (was €88,970)
- Tax, wage and social debts +€50,000
new in 2024: €50,000
- Other debts -€15,209
no longer reported in 2024 (was €15,209)
- Current portion of long-term debt -€8,042
no longer reported in 2024 (was €8,042)
- Gross operating margin +€467,619
up €467,619 (+2069.5%), from €22,596 to €490,215
- Depreciation +€269,808
up €269,808 (+1656.2%), from €16,290 to €286,099
- Taxes +€50,277
up €50,277 (+18146.0%), from €277 to €50,554
- Financial income +€5,761
new in 2024: €5,761
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €472,079 | €570,454 | +€98,376 | +20.8% |
| Fixed assets | 21/28 | €469,549 | €138,550 | -€330,999 | -70.5% |
| Tangible fixed assets | 22/27 | €469,549 | €138,550 | -€330,999 | -70.5% |
| Land and buildings | 22 | €468,781 | €137,782 | -€330,999 | -70.6% |
| Furniture and vehicles | 24 | €768 | €768 | = | 0.0% |
| Current assets | 29/58 | €2,529 | €431,904 | +€429,374 | +16975.3% |
| Amounts receivable after more than one year | 29 | - | €380,000 | +€380,000 | |
| Other amounts receivable | 291 | - | €380,000 | +€380,000 | |
| Amounts receivable within one year | 40/41 | - | €7,582 | +€7,582 | |
| Other amounts receivable | 41 | - | €7,582 | +€7,582 | |
| Cash at bank and in hand | 54/58 | €2,529 | €44,321 | +€41,792 | +1652.2% |
| Total equity and liabilities | 10/49 | €472,079 | €570,454 | +€98,376 | +20.8% |
| Equity | 10/15 | €358,128 | €511,225 | +€153,097 | +42.7% |
| Contributions | 10/11 | €386,200 | €386,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,072 | €125,025 | +€153,097 | |
| Amounts payable | 17/49 | €113,950 | €59,229 | -€54,721 | -48.0% |
| Amounts payable after more than one year | 17 | €88,970 | - | -€88,970 | |
| Financial debts | 170/4 | €88,970 | - | -€88,970 | |
| Amounts payable within one year | 42/48 | €24,980 | €59,229 | +€34,249 | +137.1% |
| Current portion of amounts payable after more than one year | 42 | €8,042 | - | -€8,042 | |
| Trade debts | 44 | €1,729 | €9,229 | +€7,500 | +433.8% |
| Suppliers | 440/4 | €1,729 | €9,229 | +€7,500 | +433.8% |
| Taxes, remuneration and social security | 45 | - | €50,000 | +€50,000 | |
| Taxes | 450/3 | - | €50,000 | +€50,000 | |
| Other amounts payable | 47/48 | €15,209 | - | -€15,209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,290 | €286,099 | +€269,808 | +1656.2% |
| Other operating charges | 640/8 | €3,975 | €1,210 | -€2,765 | -69.6% |
| Gross operating margin | 9900 | €22,596 | €490,215 | +€467,619 | +2069.5% |
| Operating profit (loss) | 9901 | €2,331 | €202,907 | +€200,576 | +8606.5% |
| Financial income | 75/76B | - | €5,761 | +€5,761 | |
| Recurring financial income | 75 | - | €5,761 | +€5,761 | |
| Financial charges | 65/66B | €1,713 | €5,017 | +€3,305 | +193.0% |
| Recurring financial charges | 65 | €1,713 | €5,017 | +€3,305 | +193.0% |
| Profit (loss) for the period before taxes | 9903 | €618 | €203,651 | +€203,033 | +32855.9% |
| Income taxes | 67/77 | €277 | €50,554 | +€50,277 | +18146.0% |
| Profit (loss) for the period | 9904 | €341 | €153,097 | +€152,756 | +44812.2% |
| Profit (loss) for the period to be appropriated | 9905 | €341 | €153,097 | +€152,756 | +44812.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.