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
- Cash -€10,136
down €10,136 (-17.5%), from €57,947 to €47,811
mainly Contributions, distributions and other (-€91,719) and Current portion of long-term debt (-€13,400)
- Receivables within one year -€10,019
down €10,019 (-20.6%), from €48,610 to €38,591
of which Other amounts receivable: -€10,107
- Tangible fixed assets -€3,105
down €3,105 (-36.8%), from €8,441 to €5,336
of which Furniture and vehicles: -€3,105
- Reserves -€53,156
down €53,156 (-93.7%), from €56,720 to €3,564
of which Distributable reserves: -€53,156
- Other debts +€44,338
up €44,338, from €0 to €44,338
- Current portion of long-term debt -€13,400
down €13,400 (-80.1%), from €16,733 to €3,333
- Gross operating margin -€15,683
down €15,683 (-14.0%), from €112,338 to €96,655
- Taxes -€4,366
down €4,366 (-27.8%), from €15,714 to €11,348
- Financial income -€2,049
down €2,049 (-74.7%), from €2,744 to €695
- Financial charges +€1,638
up €1,638 (+270%), from €607 to €2,245
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.
Derived cash bridge
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 | €116,516 | €93,759 | -€22,757 | -19.5% |
| Fixed assets | 21/28 | €8,526 | €5,421 | -€3,105 | -36.4% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €8,441 | €5,336 | -€3,105 | -36.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €8,441 | €5,336 | -€3,105 | -36.8% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €107,990 | €88,338 | -€19,652 | -18.2% |
| Amounts receivable within one year | 40/41 | €48,610 | €38,591 | -€10,019 | -20.6% |
| Trade receivables | 40 | €38,353 | €38,441 | +€88 | +0.2% |
| Other amounts receivable | 41 | €10,257 | €150 | -€10,107 | -98.5% |
| Cash at bank and in hand | 54/58 | €57,947 | €47,811 | -€10,136 | -17.5% |
| Deferred charges and accrued income | 490/1 | €1,433 | €1,936 | +€503 | +35.1% |
| Total equity and liabilities | 10/49 | €116,516 | €93,759 | -€22,757 | -19.5% |
| Equity | 10/15 | €81,697 | €28,364 | -€53,333 | -65.3% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €56,720 | €3,564 | -€53,156 | -93.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €56,720 | €3,564 | -€53,156 | -93.7% |
| Profit (loss) carried forward | 14 | €177 | €0 | -€177 | -100% |
| Amounts payable | 17/49 | €34,819 | €65,395 | +€30,576 | +87.8% |
| Amounts payable within one year | 42/48 | €34,819 | €65,395 | +€30,576 | +87.8% |
| Current portion of amounts payable after more than one year | 42 | €16,733 | €3,333 | -€13,400 | -80.1% |
| Trade debts | 44 | €1,996 | €909 | -€1,087 | -54.5% |
| Suppliers | 440/4 | €1,996 | €909 | -€1,087 | -54.5% |
| Taxes, remuneration and social security | 45 | €16,090 | €16,815 | +€725 | +4.5% |
| Taxes | 450/3 | €11,089 | €12,130 | +€1,041 | +9.4% |
| Remuneration and social security | 454/9 | €5,001 | €4,685 | -€316 | -6.3% |
| Other amounts payable | 47/48 | €0 | €44,338 | +€44,338 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €41,163 | €41,032 | -€131 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,418 | €3,860 | -€558 | -12.6% |
| Other operating charges | 640/8 | €522 | €479 | -€43 | -8.2% |
| Gross operating margin | 9900 | €112,338 | €96,655 | -€15,683 | -14.0% |
| Operating profit (loss) | 9901 | €66,235 | €51,284 | -€14,951 | -22.6% |
| Financial income | 75/76B | €2,744 | €695 | -€2,049 | -74.7% |
| Recurring financial income | 75 | €2,744 | €695 | -€2,049 | -74.7% |
| Financial charges | 65/66B | €607 | €2,245 | +€1,638 | +270% |
| Recurring financial charges | 65 | €607 | €2,245 | +€1,638 | +270% |
| Profit (loss) for the period before taxes | 9903 | €68,372 | €49,734 | -€18,638 | -27.3% |
| Income taxes | 67/77 | €15,714 | €11,348 | -€4,366 | -27.8% |
| Profit (loss) for the period | 9904 | €52,658 | €38,386 | -€14,272 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,658 | €38,386 | -€14,272 | -27.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.