D.P.M.: 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.M.
Largest movements
- Cash -€10,043
down €10,043 (-13.9%), from €72,258 to €62,215
mainly Net result for the year (-€5,513) and Receivables within one year (-€4,530)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€3,632
down €3,632 (-1150.0%), from -€316 to -€3,948
- Depreciation -€2,052
no longer reported in 2023 (was €2,052)
- Other operating charges +€782
up €782 (+143.0%), from €547 to €1,329
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €672,766 | €667,253 | -€5,513 | -0.8% |
| Fixed assets | 21/28 | €106,681 | €106,681 | = | 0.0% |
| Tangible fixed assets | 22/27 | €106,681 | €106,681 | = | 0.0% |
| Land and buildings | 22 | €106,681 | €106,681 | = | 0.0% |
| Current assets | 29/58 | €566,085 | €560,571 | -€5,513 | -1.0% |
| Amounts receivable within one year | 40/41 | €493,826 | €498,356 | +€4,530 | +0.9% |
| Other amounts receivable | 41 | €493,826 | €498,356 | +€4,530 | +0.9% |
| Cash at bank and in hand | 54/58 | €72,258 | €62,215 | -€10,043 | -13.9% |
| Total equity and liabilities | 10/49 | €672,766 | €667,253 | -€5,513 | -0.8% |
| Equity | 10/15 | €672,766 | €667,253 | -€5,513 | -0.8% |
| Contributions | 10/11 | €466,040 | €466,040 | = | 0.0% |
| Capital | 10 | €466,040 | €466,040 | = | 0.0% |
| Issued capital | 100 | €466,040 | €466,040 | = | 0.0% |
| Reserves | 13 | €181,604 | €181,604 | = | 0.0% |
| Non-distributable reserves | 130/1 | €46,604 | €46,604 | = | 0.0% |
| Legal reserve | 130 | €46,604 | €46,604 | = | 0.0% |
| Distributable reserves | 133 | €135,000 | €135,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,122 | €19,609 | -€5,513 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,052 | - | -€2,052 | |
| Other operating charges | 640/8 | €547 | €1,329 | +€782 | +143.0% |
| Gross operating margin | 9900 | -€316 | -€3,948 | -€3,632 | -1150.0% |
| Operating profit (loss) | 9901 | -€2,915 | -€5,276 | -€2,362 | -81.0% |
| Financial charges | 65/66B | €216 | €237 | +€21 | +9.5% |
| Recurring financial charges | 65 | €216 | €237 | +€21 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,131 | -€5,513 | -€2,382 | -76.1% |
| Profit (loss) for the period | 9904 | -€3,131 | -€5,513 | -€2,382 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,131 | -€5,513 | -€2,382 | -76.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.