D.P.Création: 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.Création
Largest movements
- Tangible fixed assets +€75,941
up €75,941 (+1495.2%), from €5,079 to €81,020
of which Furniture and vehicles: +€77,112
- Receivables within one year +€4,708
up €4,708 (+24.7%), from €19,074 to €23,782
of which Trade receivables: +€3,681
- Stocks and contracts -€3,725
down €3,725 (-14.2%), from €26,190 to €22,465
- Debts after one year +€37,680
new in 2025: €37,680
- Other debts +€24,480
up €24,480 (+123.0%), from €19,898 to €44,379
- Current portion of long-term debt +€10,750
new in 2025: €10,750
- Trade debts +€7,923
up €7,923 (+119.6%), from €6,626 to €14,549
- Short-term financial debts -€2,366
down €2,366 (-63.8%), from €3,711 to €1,345
- Other operating charges +€13,601
up €13,601 (+457.0%), from €2,977 to €16,578
- Depreciation +€11,161
up €11,161 (+466.1%), from €2,395 to €13,556
- Gross operating margin -€3,954
down €3,954 (-10.6%), from €37,226 to €33,272
- Taxes -€2,800
no longer reported in 2025 (was €2,800)
- Financial charges +€1,854
up €1,854 (+208.9%), from €888 to €2,742
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 | €53,368 | €130,606 | +€77,238 | +144.7% |
| Fixed assets | 21/28 | €5,754 | €81,695 | +€75,941 | +1319.8% |
| Tangible fixed assets | 22/27 | €5,079 | €81,020 | +€75,941 | +1495.2% |
| Plant, machinery and equipment | 23 | €5,079 | €3,907 | -€1,171 | -23.1% |
| Furniture and vehicles | 24 | - | €77,112 | +€77,112 | |
| Financial fixed assets | 28 | €675 | €675 | = | 0.0% |
| Current assets | 29/58 | €47,614 | €48,911 | +€1,297 | +2.7% |
| Stocks and contracts in progress | 3 | €26,190 | €22,465 | -€3,725 | -14.2% |
| Stocks | 30/36 | €26,190 | €22,465 | -€3,725 | -14.2% |
| Amounts receivable within one year | 40/41 | €19,074 | €23,782 | +€4,708 | +24.7% |
| Trade receivables | 40 | €15,877 | €19,557 | +€3,681 | +23.2% |
| Other amounts receivable | 41 | €3,197 | €4,224 | +€1,027 | +32.1% |
| Cash at bank and in hand | 54/58 | €2,350 | €2,601 | +€251 | +10.7% |
| Deferred charges and accrued income | 490/1 | - | €64 | +€64 | |
| Total equity and liabilities | 10/49 | €53,368 | €130,606 | +€77,238 | +144.7% |
| Equity | 10/15 | €15,432 | €15,764 | +€332 | +2.1% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Outside capital | 11 | €11,000 | €11,000 | = | 0.0% |
| Other | 1109/19 | €11,000 | €11,000 | = | 0.0% |
| Reserves | 13 | €48,759 | €48,759 | = | 0.0% |
| Non-distributable reserves | 130/1 | €759 | €759 | = | 0.0% |
| Legal reserve | 130 | €759 | €759 | = | 0.0% |
| Distributable reserves | 133 | €48,000 | €48,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,327 | -€43,995 | +€332 | +0.7% |
| Amounts payable | 17/49 | €37,936 | €114,842 | +€76,906 | +202.7% |
| Amounts payable after more than one year | 17 | - | €37,680 | +€37,680 | |
| Financial debts | 170/4 | - | €37,680 | +€37,680 | |
| Amounts payable within one year | 42/48 | €37,936 | €77,163 | +€39,226 | +103.4% |
| Current portion of amounts payable after more than one year | 42 | - | €10,750 | +€10,750 | |
| Financial debts | 43 | €3,711 | €1,345 | -€2,366 | -63.8% |
| Credit institutions | 430/8 | €3,711 | €1,345 | -€2,366 | -63.8% |
| Trade debts | 44 | €6,626 | €14,549 | +€7,923 | +119.6% |
| Suppliers | 440/4 | €6,626 | €14,549 | +€7,923 | +119.6% |
| Taxes, remuneration and social security | 45 | €7,700 | €6,140 | -€1,561 | -20.3% |
| Taxes | 450/3 | €7,700 | €6,140 | -€1,561 | -20.3% |
| Other amounts payable | 47/48 | €19,898 | €44,379 | +€24,480 | +123.0% |
| Remuneration, social security and pensions | 62 | - | €64 | +€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,395 | €13,556 | +€11,161 | +466.1% |
| Other operating charges | 640/8 | €2,977 | €16,578 | +€13,601 | +457.0% |
| Gross operating margin | 9900 | €37,226 | €33,272 | -€3,954 | -10.6% |
| Operating profit (loss) | 9901 | €31,855 | €3,073 | -€28,781 | -90.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €888 | €2,742 | +€1,854 | +208.9% |
| Recurring financial charges | 65 | €888 | €2,742 | +€1,854 | +208.9% |
| Profit (loss) for the period before taxes | 9903 | €30,968 | €332 | -€30,637 | -98.9% |
| Income taxes | 67/77 | €2,800 | - | -€2,800 | |
| Profit (loss) for the period | 9904 | €28,168 | €332 | -€27,837 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,168 | €332 | -€27,837 | -98.8% |
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 8 October 2026 via checked.be.