DCPS: 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.
DCPS
Largest movements
- Cash -€24,245
down €24,245 (-76.4%), from €31,731 to €7,486
mainly Net result for the year (-€32,847) and Receivables within one year (-€2,758)
- Tangible fixed assets -€4,416
down €4,416 (-55.2%), from €7,994 to €3,579
- Receivables within one year +€2,758
up €2,758 (+134.6%), from €2,049 to €4,806
- Deferred charges and accrued income -€727
no longer reported in 2025 (was €727)
- Profit (loss) carried forward -€32,847
down €32,847 (-1044.2%), from -€3,146 to -€35,993
- Trade debts +€7,881
up €7,881 (+20354.3%), from €39 to €7,920
- Other debts -€1,762
down €1,762 (-32.8%), from €5,371 to €3,609
- Gross operating margin -€51,529
down €51,529, from €23,731 to -€27,797
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 | €43,151 | €16,521 | -€26,630 | -61.7% |
| Fixed assets | 21/28 | €8,644 | €4,229 | -€4,416 | -51.1% |
| Tangible fixed assets | 22/27 | €7,994 | €3,579 | -€4,416 | -55.2% |
| Furniture and vehicles | 24 | €7,994 | €3,579 | -€4,416 | -55.2% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €34,506 | €12,292 | -€22,214 | -64.4% |
| Amounts receivable within one year | 40/41 | €2,049 | €4,806 | +€2,758 | +134.6% |
| Other amounts receivable | 41 | €2,049 | €4,806 | +€2,758 | +134.6% |
| Cash at bank and in hand | 54/58 | €31,731 | €7,486 | -€24,245 | -76.4% |
| Deferred charges and accrued income | 490/1 | €727 | - | -€727 | |
| Total equity and liabilities | 10/49 | €43,151 | €16,521 | -€26,630 | -61.7% |
| Equity | 10/15 | €37,057 | €4,210 | -€32,847 | -88.6% |
| Contributions | 10/11 | €13,100 | €13,100 | = | 0.0% |
| Reserves | 13 | €27,103 | €27,103 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €25,103 | €25,103 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,146 | -€35,993 | -€32,847 | -1044.2% |
| Amounts payable | 17/49 | €6,093 | €12,311 | +€6,217 | +102.0% |
| Amounts payable within one year | 42/48 | €6,093 | €12,311 | +€6,217 | +102.0% |
| Trade debts | 44 | €39 | €7,920 | +€7,881 | +20354.3% |
| Suppliers | 440/4 | €39 | €7,920 | +€7,881 | +20354.3% |
| Taxes, remuneration and social security | 45 | €684 | €782 | +€98 | +14.3% |
| Taxes | 450/3 | €684 | €782 | +€98 | +14.3% |
| Other amounts payable | 47/48 | €5,371 | €3,609 | -€1,762 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,175 | €4,416 | +€240 | +5.8% |
| Other operating charges | 640/8 | €635 | €520 | -€115 | -18.2% |
| Gross operating margin | 9900 | €23,731 | -€27,797 | -€51,529 | |
| Operating profit (loss) | 9901 | €18,921 | -€32,733 | -€51,654 | |
| Financial income | 75/76B | €1 | €17 | +€16 | +1164.0% |
| Recurring financial income | 75 | €1 | €17 | +€16 | +1164.0% |
| Financial charges | 65/66B | €71 | €131 | +€60 | +85.3% |
| Recurring financial charges | 65 | €71 | €131 | +€60 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | €18,851 | -€32,847 | -€51,698 | |
| Income taxes | 67/77 | €0 | €0 | +€0 | +10.0% |
| Profit (loss) for the period | 9904 | €18,851 | -€32,847 | -€51,698 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,851 | -€32,847 | -€51,698 |
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 29 September 2026 via checked.be.