D.P. TECHNIQUE: 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. TECHNIQUE
Largest movements
- Cash -€10,844
down €10,844 (-29.3%), from €36,981 to €26,137
mainly Accrued charges and deferred income (-€25,472) and Tax, wage and social debts (-€5,701)
- Tangible fixed assets -€8,752
down €8,752 (-39.6%), from €22,121 to €13,369
of which Furniture and vehicles: -€7,644
- Receivables within one year -€2,657
down €2,657 (-6.4%), from €41,289 to €38,632
of which Trade receivables: -€2,717
- Deferred charges and accrued income -€1,658
down €1,658 (-41.5%), from €3,994 to €2,336
- Accrued charges and deferred income -€25,472
down €25,472 (-100.0%), from €25,474 to €1
- Profit (loss) carried forward +€6,357
up €6,357 (+65.5%), from €9,711 to €16,067
- Tax, wage and social debts -€5,701
down €5,701 (-63.1%), from €9,029 to €3,328
- Trade debts +€3,982
up €3,982 (+49.0%), from €8,132 to €12,114
- Other debts -€3,076
down €3,076 (-14.2%), from €21,588 to €18,512
- Gross operating margin +€5,509
up €5,509 (+31.8%), from €17,329 to €22,838
- Depreciation +€3,753
up €3,753 (+68.8%), from €5,452 to €9,205
- Other operating charges +€2,587
up €2,587 (+168.4%), from €1,536 to €4,123
- Financial income +€1,299
new in 2025: €1,299
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 | €104,385 | €80,474 | -€23,911 | -22.9% |
| Fixed assets | 21/28 | €22,121 | €13,369 | -€8,752 | -39.6% |
| Tangible fixed assets | 22/27 | €22,121 | €13,369 | -€8,752 | -39.6% |
| Plant, machinery and equipment | 23 | €1,611 | €504 | -€1,108 | -68.7% |
| Furniture and vehicles | 24 | €20,510 | €12,865 | -€7,644 | -37.3% |
| Current assets | 29/58 | €82,264 | €67,105 | -€15,159 | -18.4% |
| Amounts receivable within one year | 40/41 | €41,289 | €38,632 | -€2,657 | -6.4% |
| Trade receivables | 40 | €40,944 | €38,227 | -€2,717 | -6.6% |
| Other amounts receivable | 41 | €345 | €405 | +€60 | +17.5% |
| Cash at bank and in hand | 54/58 | €36,981 | €26,137 | -€10,844 | -29.3% |
| Deferred charges and accrued income | 490/1 | €3,994 | €2,336 | -€1,658 | -41.5% |
| Total equity and liabilities | 10/49 | €104,385 | €80,474 | -€23,911 | -22.9% |
| Equity | 10/15 | €40,162 | €46,519 | +€6,357 | +15.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,859 | €11,859 | = | 0.0% |
| Distributable reserves | 133 | €11,859 | €11,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,711 | €16,067 | +€6,357 | +65.5% |
| Amounts payable | 17/49 | €64,223 | €33,956 | -€30,267 | -47.1% |
| Amounts payable within one year | 42/48 | €38,749 | €33,954 | -€4,795 | -12.4% |
| Trade debts | 44 | €8,132 | €12,114 | +€3,982 | +49.0% |
| Suppliers | 440/4 | €8,132 | €12,114 | +€3,982 | +49.0% |
| Taxes, remuneration and social security | 45 | €9,029 | €3,328 | -€5,701 | -63.1% |
| Taxes | 450/3 | €9,029 | €3,328 | -€5,701 | -63.1% |
| Other amounts payable | 47/48 | €21,588 | €18,512 | -€3,076 | -14.2% |
| Accrued charges and deferred income | 492/3 | €25,474 | €1 | -€25,472 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,452 | €9,205 | +€3,753 | +68.8% |
| Other operating charges | 640/8 | €1,536 | €4,123 | +€2,587 | +168.4% |
| Gross operating margin | 9900 | €17,329 | €22,838 | +€5,509 | +31.8% |
| Operating profit (loss) | 9901 | €10,340 | €9,509 | -€831 | -8.0% |
| Financial income | 75/76B | - | €1,299 | +€1,299 | |
| Recurring financial income | 75 | - | €1,299 | +€1,299 | |
| Financial charges | 65/66B | €1,341 | €1,124 | -€217 | -16.2% |
| Recurring financial charges | 65 | €1,341 | €1,124 | -€217 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €8,999 | €9,685 | +€685 | +7.6% |
| Income taxes | 67/77 | €3,354 | €3,328 | -€26 | -0.8% |
| Profit (loss) for the period | 9904 | €5,645 | €6,357 | +€712 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,645 | €6,357 | +€712 | +12.6% |
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 7 October 2026 via checked.be.