DCPM: 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.
DCPM
Largest movements
- Receivables within one year +€24,127
up €24,127 (+77.3%), from €31,209 to €55,335
of which Trade receivables: +€32,725
- Cash -€15,310
down €15,310 (-76.8%), from €19,937 to €4,627
mainly Receivables within one year (-€24,127) and Contributions, distributions and other (-€5,000)
- Other debts +€4,250
new in 2025: €4,250
- Tax, wage and social debts +€3,967
up €3,967 (+15504.1%), from €26 to €3,993
of which Taxes: +€3,066
- Profit (loss) carried forward -€1,520
down €1,520 (-23.7%), from €6,402 to €4,882
- Trade debts +€1,156
up €1,156 (+427.7%), from €270 to €1,426
- Gross operating margin -€16,159
down €16,159 (-67.8%), from €23,820 to €7,661
- Taxes -€4,278
down €4,278 (-64.9%), from €6,594 to €2,316
- Financial charges -€499
down €499 (-27.6%), from €1,811 to €1,312
of which Financial charges: -€501
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 | €52,298 | €60,151 | +€7,853 | +15.0% |
| Fixed assets | 21/28 | €648 | €140 | -€508 | -78.3% |
| Tangible fixed assets | 22/27 | €648 | €140 | -€508 | -78.3% |
| Plant, machinery and equipment | 23 | €354 | - | -€354 | |
| Furniture and vehicles | 24 | €294 | €140 | -€154 | -52.2% |
| Current assets | 29/58 | €51,650 | €60,011 | +€8,361 | +16.2% |
| Amounts receivable within one year | 40/41 | €31,209 | €55,335 | +€24,127 | +77.3% |
| Trade receivables | 40 | €20,048 | €52,772 | +€32,725 | +163.2% |
| Other amounts receivable | 41 | €11,161 | €2,563 | -€8,598 | -77.0% |
| Cash at bank and in hand | 54/58 | €19,937 | €4,627 | -€15,310 | -76.8% |
| Deferred charges and accrued income | 490/1 | €504 | €48 | -€456 | -90.5% |
| Total equity and liabilities | 10/49 | €52,298 | €60,151 | +€7,853 | +15.0% |
| Equity | 10/15 | €52,002 | €50,482 | -€1,520 | -2.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €35,600 | €35,600 | = | 0.0% |
| Distributable reserves | 133 | €35,600 | €35,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,402 | €4,882 | -€1,520 | -23.7% |
| Amounts payable | 17/49 | €296 | €9,669 | +€9,373 | +3168.3% |
| Amounts payable within one year | 42/48 | €296 | €9,669 | +€9,373 | +3168.3% |
| Trade debts | 44 | €270 | €1,426 | +€1,156 | +427.7% |
| Suppliers | 440/4 | €270 | €1,426 | +€1,156 | +427.7% |
| Taxes, remuneration and social security | 45 | €26 | €3,993 | +€3,967 | +15504.1% |
| Taxes | 450/3 | - | €3,066 | +€3,066 | |
| Remuneration and social security | 454/9 | €26 | €927 | +€901 | +3522.2% |
| Other amounts payable | 47/48 | - | €4,250 | +€4,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €675 | €508 | -€167 | -24.7% |
| Other operating charges | 640/8 | €46 | €46 | = | 0.0% |
| Gross operating margin | 9900 | €23,820 | €7,661 | -€16,159 | -67.8% |
| Operating profit (loss) | 9901 | €23,100 | €7,108 | -€15,992 | -69.2% |
| Financial charges | 65/66B | €1,811 | €1,312 | -€499 | -27.6% |
| Recurring financial charges | 65 | €1,773 | €1,273 | -€501 | -28.2% |
| Non-recurring financial charges | 66B | €38 | €39 | +€1 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €21,289 | €5,796 | -€15,493 | -72.8% |
| Income taxes | 67/77 | €6,594 | €2,316 | -€4,278 | -64.9% |
| Profit (loss) for the period | 9904 | €14,695 | €3,480 | -€11,215 | -76.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,695 | €3,480 | -€11,215 | -76.3% |
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 10 October 2026 via checked.be.