D.P.S.: 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.S.
Largest movements
- Cash +€32,321
up €32,321 (+28.2%), from €114,689 to €147,010
mainly Other debts (+€69,089) and Depreciation (+€32,362)
- Tangible fixed assets -€29,452
down €29,452 (-13.1%), from €225,109 to €195,657
of which Land and buildings: -€16,098
- Current investments +€24,538
up €24,538 (+56.0%), from €43,813 to €68,351
- Receivables within one year -€11,845
down €11,845 (-33.7%), from €35,122 to €23,277
of which Trade receivables: -€15,429
- Other debts +€69,089
up €69,089 (+889.6%), from €7,767 to €76,856
- Reserves -€52,739
down €52,739 (-12.6%), from €417,481 to €364,741
of which Distributable reserves: -€52,739
- Trade debts -€7,271
down €7,271 (-76.0%), from €9,569 to €2,299
- Write-downs +€16,167
up €16,167, from -€8,420 to €7,747
- Gross operating margin +€6,561
up €6,561 (+5.8%), from €113,115 to €119,676
- Staff costs +€6,398
up €6,398 (+13.3%), from €48,283 to €54,680
- Taxes -€3,653
down €3,653 (-31.4%), from €11,622 to €7,969
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 | €488,652 | €501,490 | +€12,838 | +2.6% |
| Fixed assets | 21/28 | €225,109 | €195,657 | -€29,452 | -13.1% |
| Tangible fixed assets | 22/27 | €225,109 | €195,657 | -€29,452 | -13.1% |
| Land and buildings | 22 | €176,973 | €160,875 | -€16,098 | -9.1% |
| Plant, machinery and equipment | 23 | €1,019 | €0 | -€1,019 | -100.0% |
| Furniture and vehicles | 24 | €47,118 | €34,782 | -€12,336 | -26.2% |
| Current assets | 29/58 | €263,543 | €305,833 | +€42,290 | +16.0% |
| Stocks and contracts in progress | 3 | €69,919 | €67,195 | -€2,724 | -3.9% |
| Stocks | 30/36 | €69,919 | €67,195 | -€2,724 | -3.9% |
| Amounts receivable within one year | 40/41 | €35,122 | €23,277 | -€11,845 | -33.7% |
| Trade receivables | 40 | €28,444 | €13,016 | -€15,429 | -54.2% |
| Other amounts receivable | 41 | €6,678 | €10,261 | +€3,584 | +53.7% |
| Current investments | 50/53 | €43,813 | €68,351 | +€24,538 | +56.0% |
| Cash at bank and in hand | 54/58 | €114,689 | €147,010 | +€32,321 | +28.2% |
| Total equity and liabilities | 10/49 | €488,652 | €501,490 | +€12,838 | +2.6% |
| Equity | 10/15 | €436,081 | €383,341 | -€52,739 | -12.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €417,481 | €364,741 | -€52,739 | -12.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €1,100 | €1,100 | = | 0.0% |
| Distributable reserves | 133 | €416,381 | €363,641 | -€52,739 | -12.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €52,571 | €118,148 | +€65,578 | +124.7% |
| Amounts payable within one year | 42/48 | €51,814 | €117,367 | +€65,554 | +126.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €9,569 | €2,299 | -€7,271 | -76.0% |
| Suppliers | 440/4 | €9,569 | €2,299 | -€7,271 | -76.0% |
| Advances received on contracts in progress | 46 | €1,676 | €2,907 | +€1,231 | +73.5% |
| Taxes, remuneration and social security | 45 | €32,802 | €35,306 | +€2,504 | +7.6% |
| Taxes | 450/3 | €29,703 | €27,727 | -€1,976 | -6.7% |
| Remuneration and social security | 454/9 | €3,099 | €7,579 | +€4,481 | +144.6% |
| Other amounts payable | 47/48 | €7,767 | €76,856 | +€69,089 | +889.6% |
| Accrued charges and deferred income | 492/3 | €757 | €781 | +€24 | +3.2% |
| Remuneration, social security and pensions | 62 | €48,283 | €54,680 | +€6,398 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,695 | €32,362 | -€332 | -1.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,420 | €7,747 | +€16,167 | |
| Other operating charges | 640/8 | €3,986 | €4,279 | +€293 | +7.3% |
| Gross operating margin | 9900 | €113,115 | €119,676 | +€6,561 | +5.8% |
| Operating profit (loss) | 9901 | €36,572 | €20,608 | -€15,963 | -43.6% |
| Financial income | 75/76B | €10,330 | €10,469 | +€139 | +1.3% |
| Recurring financial income | 75 | €10,330 | €10,469 | +€139 | +1.3% |
| Financial charges | 65/66B | €911 | €847 | -€64 | -7.0% |
| Recurring financial charges | 65 | €911 | €847 | -€64 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €45,990 | €30,230 | -€15,761 | -34.3% |
| Income taxes | 67/77 | €11,622 | €7,969 | -€3,653 | -31.4% |
| Profit (loss) for the period | 9904 | €34,368 | €22,261 | -€12,108 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,368 | €22,261 | -€12,108 | -35.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.