D.P.L.B.J.: what changed
D.P.L.B.J.
Largest movements
- Cash +€7,459
up €7,459 (+49.7%), from €14,997 to €22,456
mainly Net result for the year (+€11,987) and Tax, wage and social debts (+€6,534)
- Intangible fixed assets -€2,160
down €2,160 (-11.0%), from €19,680 to €17,520
- Tangible fixed assets -€1,386
down €1,386 (-6.6%), from €21,111 to €19,725
- Trade debts -€12,198
down €12,198 (-49.5%), from €24,655 to €12,457
- Profit (loss) carried forward +€10,127
up €10,127 (+78.7%), from €12,867 to €22,994
- Tax, wage and social debts +€6,534
up €6,534 (+141%), from €4,631 to €11,165
of which Taxes: +€6,909
- Other debts -€2,759
down €2,759 (-72.6%), from €3,798 to €1,039
- Reserves +€1,860
new in 2025: €1,860
- Gross operating margin +€9,712
up €9,712 (+35.7%), from €27,212 to €36,925
- Taxes +€5,032
up €5,032 (+105%), from €4,786 to €9,819
- Staff costs -€3,539
down €3,539 (-28.7%), from €12,332 to €8,793
- Financial income +€2,720
up €2,720 (+272,010%), from €1 to €2,721
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,551 | €68,115 | +€3,563 | +5.5% |
| Fixed assets | 21/28 | €44,341 | €40,795 | -€3,546 | -8.0% |
| Intangible fixed assets | 21 | €19,680 | €17,520 | -€2,160 | -11.0% |
| Tangible fixed assets | 22/27 | €21,111 | €19,725 | -€1,386 | -6.6% |
| Land and buildings | 22 | €10,465 | €9,836 | -€629 | -6.0% |
| Plant, machinery and equipment | 23 | €9,621 | €9,190 | -€431 | -4.5% |
| Furniture and vehicles | 24 | €1,025 | €699 | -€326 | -31.8% |
| Financial fixed assets | 28 | €3,550 | €3,550 | = | 0.0% |
| Current assets | 29/58 | €20,210 | €27,320 | +€7,110 | +35.2% |
| Stocks and contracts in progress | 3 | €4,870 | €4,325 | -€545 | -11.2% |
| Stocks | 30/36 | €4,870 | €4,325 | -€545 | -11.2% |
| Amounts receivable within one year | 40/41 | €45 | - | -€45 | |
| Trade receivables | 40 | €45 | - | -€45 | |
| Cash at bank and in hand | 54/58 | €14,997 | €22,456 | +€7,459 | +49.7% |
| Deferred charges and accrued income | 490/1 | €298 | €539 | +€241 | +80.9% |
| Total equity and liabilities | 10/49 | €64,551 | €68,115 | +€3,563 | +5.5% |
| Equity | 10/15 | €31,467 | €43,454 | +€11,987 | +38.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €1,860 | +€1,860 | |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €12,867 | €22,994 | +€10,127 | +78.7% |
| Amounts payable | 17/49 | €33,085 | €24,661 | -€8,424 | -25.5% |
| Amounts payable within one year | 42/48 | €33,085 | €24,661 | -€8,424 | -25.5% |
| Trade debts | 44 | €24,655 | €12,457 | -€12,198 | -49.5% |
| Suppliers | 440/4 | €24,655 | €12,457 | -€12,198 | -49.5% |
| Taxes, remuneration and social security | 45 | €4,631 | €11,165 | +€6,534 | +141% |
| Taxes | 450/3 | €3,998 | €10,907 | +€6,909 | +173% |
| Remuneration and social security | 454/9 | €633 | €258 | -€376 | -59.3% |
| Other amounts payable | 47/48 | €3,798 | €1,039 | -€2,759 | -72.6% |
| Remuneration, social security and pensions | 62 | €12,332 | €8,793 | -€3,539 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,855 | €5,132 | +€277 | +5.7% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Non-recurring operating charges | 66A | - | €3,555 | +€3,555 | |
| Gross operating margin | 9900 | €27,212 | €36,925 | +€9,712 | +35.7% |
| Operating profit (loss) | 9901 | €10,025 | €19,395 | +€9,370 | +93.5% |
| Financial income | 75/76B | €1 | €2,721 | +€2,720 | +272,010% |
| Recurring financial income | 75 | €1 | €2,721 | +€2,720 | +272,010% |
| Financial charges | 65/66B | €414 | €310 | -€103 | -25.0% |
| Recurring financial charges | 65 | €414 | €310 | -€103 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €9,612 | €21,806 | +€12,193 | +127% |
| Income taxes | 67/77 | €4,786 | €9,819 | +€5,032 | +105% |
| Profit (loss) for the period | 9904 | €4,826 | €11,987 | +€7,161 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €4,826 | €11,987 | +€7,161 | +148% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.