D.P.S. & C°: 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.S. & C°
Largest movements
- Stocks and contracts +€1.2m
up €1.2m (+1,041%), from €115,928 to €1.3m
of which Contracts in progress: +€1.2m
- Cash -€109,295
down €109,295 (-55.5%), from €196,889 to €87,594
mainly Stocks and contracts (-€1.2m) and Net result for the year (-€2,607)
- Receivables within one year -€107,981
down €107,981 (-90.0%), from €119,934 to €11,953
of which Trade receivables: -€108,501
- Other debts +€987,224
up €987,224 (+715%), from €138,129 to €1.1m
- Gross operating margin +€3,242
up €3,242 (+12.6%), from €25,636 to €28,878
- Other operating charges +€1,152
up €1,152 (+19.9%), from €5,797 to €6,949
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 | €468,821 | €1,452,691 | +€983,870 | +210% |
| Fixed assets | 21/28 | €12,850 | €10,883 | -€1,968 | -15.3% |
| Tangible fixed assets | 22/27 | €12,850 | €10,883 | -€1,968 | -15.3% |
| Land and buildings | 22 | €12,779 | €10,883 | -€1,897 | -14.8% |
| Furniture and vehicles | 24 | €71 | €0 | -€71 | -100% |
| Current assets | 29/58 | €455,971 | €1,441,808 | +€985,837 | +216% |
| Stocks and contracts in progress | 3 | €115,928 | €1,322,632 | +€1.2m | +1,041% |
| Stocks | 30/36 | €115,928 | €172,208 | +€56,279 | +48.5% |
| Contracts in progress | 37 | - | €1,150,424 | +€1.2m | |
| Amounts receivable within one year | 40/41 | €119,934 | €11,953 | -€107,981 | -90.0% |
| Trade receivables | 40 | €119,934 | €11,433 | -€108,501 | -90.5% |
| Other amounts receivable | 41 | €0 | €520 | +€520 | |
| Cash at bank and in hand | 54/58 | €196,889 | €87,594 | -€109,295 | -55.5% |
| Deferred charges and accrued income | 490/1 | €23,220 | €19,630 | -€3,590 | -15.5% |
| Total equity and liabilities | 10/49 | €468,821 | €1,452,691 | +€983,870 | +210% |
| Equity | 10/15 | €27,494 | €24,886 | -€2,607 | -9.5% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€102,506 | -€105,114 | -€2,607 | -2.5% |
| Amounts payable | 17/49 | €441,327 | €1,427,805 | +€986,477 | +224% |
| Amounts payable after more than one year | 17 | €291,000 | €291,000 | = | 0.0% |
| Other amounts payable | 178/9 | €291,000 | €291,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €149,861 | €1,136,086 | +€986,225 | +658% |
| Trade debts | 44 | €8,886 | €8,761 | -€125 | -1.4% |
| Suppliers | 440/4 | €8,886 | €8,761 | -€125 | -1.4% |
| Taxes, remuneration and social security | 45 | €2,846 | €1,971 | -€874 | -30.7% |
| Taxes | 450/3 | €2,846 | €1,971 | -€874 | -30.7% |
| Other amounts payable | 47/48 | €138,129 | €1,125,353 | +€987,224 | +715% |
| Accrued charges and deferred income | 492/3 | €466 | €719 | +€253 | +54.2% |
| Non-recurring operating income | 76A | €350 | €0 | -€350 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,097 | €1,968 | -€129 | -6.2% |
| Other operating charges | 640/8 | €5,797 | €6,949 | +€1,152 | +19.9% |
| Gross operating margin | 9900 | €25,636 | €28,878 | +€3,242 | +12.6% |
| Operating profit (loss) | 9901 | €17,743 | €19,962 | +€2,219 | +12.5% |
| Financial income | 75/76B | €14 | €6 | -€8 | -57.7% |
| Recurring financial income | 75 | €14 | €6 | -€8 | -57.7% |
| Financial charges | 65/66B | €22,195 | €21,987 | -€208 | -0.9% |
| Recurring financial charges | 65 | €22,195 | €21,987 | -€208 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,439 | -€2,019 | +€2,419 | +54.5% |
| Income taxes | 67/77 | €691 | €588 | -€103 | -14.9% |
| Profit (loss) for the period | 9904 | -€5,129 | -€2,607 | +€2,522 | +49.2% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,129 | -€2,607 | +€2,522 | +49.2% |
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 19 October 2026 via checked.be.