D.P.M.: what changed
Two financial 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
- Receivables within one year +€3,188
up €3,188 (+14.9%), from €21,383 to €24,571
of which Trade receivables: +€2,720
- Cash -€1,986
down €1,986 (-2.7%), from €73,776 to €71,790
mainly Other debts (-€7,670) and Receivables within one year (-€3,188)
- Other debts -€7,670
down €7,670 (-77.9%), from €9,848 to €2,178
- Trade debts +€3,079
up €3,079 (+16.3%), from €18,843 to €21,922
- Profit (loss) carried forward +€2,980
up €2,980 (+6.8%), from €43,978 to €46,959
- Tax, wage and social debts +€2,510
up €2,510 (+54.8%), from €4,584 to €7,093
- Turnover -€114,930
down €114,930 (-49.0%), from €234,704 to €119,775
- Gross operating margin -€57,376
down €57,376 (-91.0%), from €63,073 to €5,697
- Purchases and services -€55,711
down €55,711 (-32.5%), from €171,631 to €115,921
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.
Derived cash bridge
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 | €97,713 | €98,612 | +€900 | +0.9% |
| Fixed assets | 21/28 | €1,881 | €1,681 | -€200 | -10.6% |
| Tangible fixed assets | 22/27 | €885 | €685 | -€200 | -22.6% |
| Plant, machinery and equipment | 23 | €885 | €685 | -€200 | -22.6% |
| Financial fixed assets | 28 | €996 | €996 | = | 0.0% |
| Current assets | 29/58 | €95,831 | €96,931 | +€1,100 | +1.1% |
| Stocks and contracts in progress | 3 | €672 | €570 | -€102 | -15.2% |
| Stocks | 30/36 | €672 | €570 | -€102 | -15.2% |
| Amounts receivable within one year | 40/41 | €21,383 | €24,571 | +€3,188 | +14.9% |
| Trade receivables | 40 | €21,383 | €24,103 | +€2,720 | +12.7% |
| Other amounts receivable | 41 | - | €468 | +€468 | |
| Cash at bank and in hand | 54/58 | €73,776 | €71,790 | -€1,986 | -2.7% |
| Total equity and liabilities | 10/49 | €97,713 | €98,612 | +€900 | +0.9% |
| Equity | 10/15 | €64,438 | €67,419 | +€2,980 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €43,978 | €46,959 | +€2,980 | +6.8% |
| Amounts payable | 17/49 | €33,274 | €31,193 | -€2,081 | -6.3% |
| Amounts payable within one year | 42/48 | €33,274 | €31,193 | -€2,081 | -6.3% |
| Trade debts | 44 | €18,843 | €21,922 | +€3,079 | +16.3% |
| Suppliers | 440/4 | €18,843 | €21,922 | +€3,079 | +16.3% |
| Taxes, remuneration and social security | 45 | €4,584 | €7,093 | +€2,510 | +54.8% |
| Taxes | 450/3 | €4,584 | €7,093 | +€2,510 | +54.8% |
| Other amounts payable | 47/48 | €9,848 | €2,178 | -€7,670 | -77.9% |
| Turnover | 70 | €234,704 | €119,775 | -€114,930 | -49.0% |
| Non-recurring operating income | 76A | - | €1,844 | +€1,844 | |
| Goods, raw materials, services and sundry goods | 60/61 | €171,631 | €115,921 | -€55,711 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115 | €200 | +€85 | +73.8% |
| Other operating charges | 640/8 | €3,170 | €2,050 | -€1,120 | -35.3% |
| Gross operating margin | 9900 | €63,073 | €5,697 | -€57,376 | -91.0% |
| Operating profit (loss) | 9901 | €59,788 | €3,447 | -€56,341 | -94.2% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,242 | €467 | -€775 | -62.4% |
| Recurring financial charges | 65 | €1,242 | €467 | -€775 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | €58,552 | €2,980 | -€55,572 | -94.9% |
| Profit (loss) for the period | 9904 | €58,552 | €2,980 | -€55,572 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,552 | €2,980 | -€55,572 | -94.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.