D.P.P.: 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.P.
Largest movements
- Receivables within one year +€12,728
up €12,728 (+24.1%), from €52,886 to €65,615
of which Other amounts receivable: +€21,158
- Stocks and contracts -€6,953
down €6,953 (-50.9%), from €13,671 to €6,718
- Deferred charges and accrued income -€5,863
down €5,863 (-23.7%), from €24,711 to €18,848
- Tangible fixed assets -€5,209
down €5,209 (-20.9%), from €24,943 to €19,734
of which Land and buildings: -€7,502
- Short-term financial debts -€16,099
down €16,099 (-65.1%), from €24,716 to €8,617
- Trade debts +€9,733
up €9,733 (+52.7%), from €18,485 to €28,218
- Reserves +€9,365
up €9,365 (+32.1%), from €29,136 to €38,501
- Tax, wage and social debts -€7,316
down €7,316 (-40.3%), from €18,167 to €10,852
- Gross operating margin +€11,206
up €11,206 (+59.8%), from €18,748 to €29,954
- Depreciation +€3,912
up €3,912 (+105%), from €3,714 to €7,626
- Taxes +€3,351
up €3,351 (+89.4%), from €3,750 to €7,102
- Financial charges -€3,132
down €3,132 (-29.5%), from €10,622 to €7,489
- Other operating charges -€459
down €459 (-33.4%), from €1,375 to €916
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 | €116,211 | €111,016 | -€5,196 | -4.5% |
| Fixed assets | 21/28 | €24,943 | €19,734 | -€5,209 | -20.9% |
| Tangible fixed assets | 22/27 | €24,943 | €19,734 | -€5,209 | -20.9% |
| Land and buildings | 22 | €7,502 | - | -€7,502 | |
| Plant, machinery and equipment | 23 | €771 | €2,777 | +€2,006 | +260% |
| Furniture and vehicles | 24 | €16,670 | €10,346 | -€6,324 | -37.9% |
| Other tangible fixed assets | 26 | - | €6,610 | +€6,610 | |
| Current assets | 29/58 | €91,268 | €91,282 | +€13 | 0.0% |
| Stocks and contracts in progress | 3 | €13,671 | €6,718 | -€6,953 | -50.9% |
| Stocks | 30/36 | €13,671 | €6,718 | -€6,953 | -50.9% |
| Amounts receivable within one year | 40/41 | €52,886 | €65,615 | +€12,728 | +24.1% |
| Trade receivables | 40 | €18,481 | €10,051 | -€8,430 | -45.6% |
| Other amounts receivable | 41 | €34,406 | €55,564 | +€21,158 | +61.5% |
| Cash at bank and in hand | 54/58 | - | €101 | +€101 | |
| Deferred charges and accrued income | 490/1 | €24,711 | €18,848 | -€5,863 | -23.7% |
| Total equity and liabilities | 10/49 | €116,211 | €111,016 | -€5,196 | -4.5% |
| Equity | 10/15 | €47,736 | €57,101 | +€9,365 | +19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,136 | €38,501 | +€9,365 | +32.1% |
| Distributable reserves | 133 | €29,136 | €38,501 | +€9,365 | +32.1% |
| Amounts payable | 17/49 | €68,475 | €53,914 | -€14,560 | -21.3% |
| Amounts payable within one year | 42/48 | €61,368 | €47,686 | -€13,682 | -22.3% |
| Financial debts | 43 | €24,716 | €8,617 | -€16,099 | -65.1% |
| Credit institutions | 430/8 | €24,716 | €8,617 | -€16,099 | -65.1% |
| Trade debts | 44 | €18,485 | €28,218 | +€9,733 | +52.7% |
| Suppliers | 440/4 | €18,485 | €28,218 | +€9,733 | +52.7% |
| Taxes, remuneration and social security | 45 | €18,167 | €10,852 | -€7,316 | -40.3% |
| Taxes | 450/3 | €18,167 | €10,852 | -€7,316 | -40.3% |
| Accrued charges and deferred income | 492/3 | €7,107 | €6,228 | -€879 | -12.4% |
| Non-recurring operating income | 76A | €2,500 | - | -€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,714 | €7,626 | +€3,912 | +105% |
| Other operating charges | 640/8 | €1,375 | €916 | -€459 | -33.4% |
| Gross operating margin | 9900 | €18,748 | €29,954 | +€11,206 | +59.8% |
| Operating profit (loss) | 9901 | €13,660 | €21,412 | +€7,753 | +56.8% |
| Financial income | 75/76B | €2,536 | €2,544 | +€8 | +0.3% |
| Recurring financial income | 75 | €2,536 | €2,544 | +€8 | +0.3% |
| Financial charges | 65/66B | €10,622 | €7,489 | -€3,132 | -29.5% |
| Recurring financial charges | 65 | €10,622 | €7,489 | -€3,132 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | €5,573 | €16,466 | +€10,893 | +195% |
| Income taxes | 67/77 | €3,750 | €7,102 | +€3,351 | +89.4% |
| Profit (loss) for the period | 9904 | €1,823 | €9,365 | +€7,542 | +414% |
| Profit (loss) for the period to be appropriated | 9905 | €1,823 | €9,365 | +€7,542 | +414% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.