D.P. PARTNER: 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. PARTNER
Largest movements
- Tangible fixed assets +€27,613
up €27,613 (+8.0%), from €347,131 to €374,744
of which Land and buildings: +€29,333
- Receivables within one year -€20,735
down €20,735 (-52.1%), from €39,781 to €19,046
of which Other amounts receivable: -€11,768
- Cash -€4,765
down €4,765 (-54.3%), from €8,776 to €4,010
mainly Investment in fixed assets (net) (-€70,006) and Debts after one year (-€22,916)
- Other debts +€23,440
up €23,440 (+24.7%), from €94,715 to €118,155
- Debts after one year -€22,916
down €22,916 (-14.4%), from €158,952 to €136,036
- Profit (loss) carried forward -€11,941
down €11,941, from €0 to -€11,941
- Trade debts +€9,888
up €9,888 (+132.2%), from €7,482 to €17,369
- Gross operating margin -€27,270
down €27,270 (-38.3%), from €71,180 to €43,910
- Taxes -€8,448
down €8,448 (-92.4%), from €9,142 to €694
- Other operating charges +€3,436
up €3,436 (+144.8%), from €2,373 to €5,809
- Depreciation +€1,981
up €1,981 (+4.9%), from €40,603 to €42,583
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.
Cash bridge derived
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 | €400,863 | €401,994 | +€1,131 | +0.3% |
| Fixed assets | 21/28 | €347,816 | €375,239 | +€27,423 | +7.9% |
| Intangible fixed assets | 21 | €685 | €495 | -€190 | -27.7% |
| Tangible fixed assets | 22/27 | €347,131 | €374,744 | +€27,613 | +8.0% |
| Land and buildings | 22 | €342,707 | €372,040 | +€29,333 | +8.6% |
| Furniture and vehicles | 24 | €4,424 | €2,703 | -€1,720 | -38.9% |
| Current assets | 29/58 | €53,047 | €26,755 | -€26,292 | -49.6% |
| Amounts receivable within one year | 40/41 | €39,781 | €19,046 | -€20,735 | -52.1% |
| Trade receivables | 40 | €22,013 | €13,046 | -€8,967 | -40.7% |
| Other amounts receivable | 41 | €17,768 | €6,000 | -€11,768 | -66.2% |
| Cash at bank and in hand | 54/58 | €8,776 | €4,010 | -€4,765 | -54.3% |
| Deferred charges and accrued income | 490/1 | €4,490 | €3,699 | -€792 | -17.6% |
| Total equity and liabilities | 10/49 | €400,863 | €401,994 | +€1,131 | +0.3% |
| Equity | 10/15 | €105,112 | €93,170 | -€11,941 | -11.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €43,112 | €43,112 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €36,912 | €36,912 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€11,941 | -€11,941 | |
| Amounts payable | 17/49 | €295,751 | €308,823 | +€13,072 | +4.4% |
| Amounts payable after more than one year | 17 | €158,952 | €136,036 | -€22,916 | -14.4% |
| Financial debts | 170/4 | €158,952 | €136,036 | -€22,916 | -14.4% |
| Amounts payable within one year | 42/48 | €133,936 | €170,114 | +€36,177 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €26,850 | €28,421 | +€1,570 | +5.8% |
| Trade debts | 44 | €7,482 | €17,369 | +€9,888 | +132.2% |
| Suppliers | 440/4 | €7,482 | €17,369 | +€9,888 | +132.2% |
| Taxes, remuneration and social security | 45 | €4,889 | €6,168 | +€1,279 | +26.2% |
| Taxes | 450/3 | €4,889 | €6,168 | +€1,279 | +26.2% |
| Other amounts payable | 47/48 | €94,715 | €118,155 | +€23,440 | +24.7% |
| Accrued charges and deferred income | 492/3 | €2,863 | €2,674 | -€189 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,603 | €42,583 | +€1,981 | +4.9% |
| Other operating charges | 640/8 | €2,373 | €5,809 | +€3,436 | +144.8% |
| Non-recurring operating charges | 66A | €233 | €0 | -€233 | -100.0% |
| Gross operating margin | 9900 | €71,180 | €43,910 | -€27,270 | -38.3% |
| Operating profit (loss) | 9901 | €27,972 | -€4,483 | -€32,455 | |
| Financial income | 75/76B | €19 | €0 | -€19 | -100.0% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -100.0% |
| Financial charges | 65/66B | €7,399 | €6,765 | -€634 | -8.6% |
| Recurring financial charges | 65 | €7,399 | €6,765 | -€634 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €20,592 | -€11,248 | -€31,840 | |
| Income taxes | 67/77 | €9,142 | €694 | -€8,448 | -92.4% |
| Profit (loss) for the period | 9904 | €11,450 | -€11,941 | -€23,392 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,450 | -€11,941 | -€23,392 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.