D.P.V. CAT: 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.V. CAT
Largest movements
- Receivables within one year +€18,204
up €18,204 (+39.6%), from €45,976 to €64,179
of which Trade receivables: +€19,364
- Tangible fixed assets -€3,524
down €3,524 (-74.3%), from €4,743 to €1,219
of which Furniture and vehicles: -€3,125
- Trade debts +€7,171
up €7,171 (+40.5%), from €17,727 to €24,898
- Tax, wage and social debts +€4,941
up €4,941 (+74.0%), from €6,676 to €11,618
of which Remuneration and social security: +€2,690
- Profit (loss) carried forward +€2,227
up €2,227 (+8.9%), from €24,943 to €27,170
- Gross operating margin -€3,868
down €3,868 (-28.5%), from €13,555 to €9,688
- Financial charges +€1,431
up €1,431 (+481%), from €297 to €1,728
of which Non-recurring financial charges: +€806
- Depreciation +€748
up €748 (+75.1%), from €996 to €1,743
- Other operating charges +€211
up €211 (+18.0%), from €1,175 to €1,386
- Taxes +€148
up €148 (+6.0%), from €2,455 to €2,603
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 | €52,346 | €67,338 | +€14,992 | +28.6% |
| Fixed assets | 21/28 | €4,743 | €1,219 | -€3,524 | -74.3% |
| Tangible fixed assets | 22/27 | €4,743 | €1,219 | -€3,524 | -74.3% |
| Plant, machinery and equipment | 23 | €999 | €600 | -€400 | -40.0% |
| Furniture and vehicles | 24 | €3,744 | €619 | -€3,125 | -83.5% |
| Current assets | 29/58 | €47,603 | €66,119 | +€18,516 | +38.9% |
| Amounts receivable within one year | 40/41 | €45,976 | €64,179 | +€18,204 | +39.6% |
| Trade receivables | 40 | €40,903 | €60,267 | +€19,364 | +47.3% |
| Other amounts receivable | 41 | €5,073 | €3,913 | -€1,160 | -22.9% |
| Cash at bank and in hand | 54/58 | €1,628 | €1,940 | +€312 | +19.2% |
| Total equity and liabilities | 10/49 | €52,346 | €67,338 | +€14,992 | +28.6% |
| Equity | 10/15 | €27,943 | €30,170 | +€2,227 | +8.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,943 | €27,170 | +€2,227 | +8.9% |
| Amounts payable | 17/49 | €24,403 | €37,168 | +€12,764 | +52.3% |
| Amounts payable within one year | 42/48 | €24,403 | €37,168 | +€12,764 | +52.3% |
| Trade debts | 44 | €17,727 | €24,898 | +€7,171 | +40.5% |
| Suppliers | 440/4 | €17,727 | €24,898 | +€7,171 | +40.5% |
| Taxes, remuneration and social security | 45 | €6,676 | €11,618 | +€4,941 | +74.0% |
| Taxes | 450/3 | €3,078 | €5,329 | +€2,251 | +73.1% |
| Remuneration and social security | 454/9 | €3,598 | €6,288 | +€2,690 | +74.8% |
| Other amounts payable | 47/48 | - | €652 | +€652 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €996 | €1,743 | +€748 | +75.1% |
| Other operating charges | 640/8 | €1,175 | €1,386 | +€211 | +18.0% |
| Gross operating margin | 9900 | €13,555 | €9,688 | -€3,868 | -28.5% |
| Operating profit (loss) | 9901 | €11,385 | €6,558 | -€4,827 | -42.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €297 | €1,728 | +€1,431 | +481% |
| Recurring financial charges | 65 | €297 | €922 | +€625 | +210% |
| Non-recurring financial charges | 66B | - | €806 | +€806 | |
| Profit (loss) for the period before taxes | 9903 | €11,088 | €4,830 | -€6,257 | -56.4% |
| Income taxes | 67/77 | €2,455 | €2,603 | +€148 | +6.0% |
| Profit (loss) for the period | 9904 | €8,632 | €2,227 | -€6,405 | -74.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,632 | €2,227 | -€6,405 | -74.2% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.