DEVELOPMENT PERSONALITY SERVICES: 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.
DEVELOPMENT PERSONALITY SERVICES
Largest movements
- Tangible fixed assets -€6,927
down €6,927 (-7.7%), from €90,487 to €83,561
of which Land and buildings: -€6,077
- Debts after one year -€4,177
down €4,177 (-28.2%), from €14,811 to €10,634
of which Financial debts: -€4,177
- Current portion of long-term debt -€2,713
down €2,713 (-39.4%), from €6,891 to €4,177
- Profit (loss) carried forward -€2,253
down €2,253 (-32.7%), from -€6,899 to -€9,153
- Other debts +€1,479
up €1,479 (+5.1%), from €29,253 to €30,733
- Staff costs -€616
down €616 (-24.9%), from €2,473 to €1,857
- Gross operating margin -€565
down €565 (-5.9%), from €9,567 to €9,003
- Other operating charges +€499
up €499 (+124%), from €402 to €900
- Financial charges +€150
up €150 (+10.5%), from €1,423 to €1,573
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,779 | €83,853 | -€6,927 | -7.6% |
| Fixed assets | 21/28 | €90,520 | €83,593 | -€6,927 | -7.7% |
| Tangible fixed assets | 22/27 | €90,487 | €83,561 | -€6,927 | -7.7% |
| Land and buildings | 22 | €89,376 | €83,299 | -€6,077 | -6.8% |
| Plant, machinery and equipment | 23 | €850 | €0 | -€850 | -100% |
| Other tangible fixed assets | 26 | €262 | €262 | = | 0.0% |
| Financial fixed assets | 28 | €32 | €32 | = | 0.0% |
| Current assets | 29/58 | €260 | €260 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €260 | €260 | = | 0.0% |
| Total equity and liabilities | 10/49 | €90,779 | €83,853 | -€6,927 | -7.6% |
| Equity | 10/15 | €11,693 | €9,439 | -€2,253 | -19.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,899 | -€9,153 | -€2,253 | -32.7% |
| Provisions and deferred taxes | 16 | €24,180 | €24,180 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,180 | €24,180 | = | 0.0% |
| Environmental obligations | 163 | €24,180 | €24,180 | = | 0.0% |
| Amounts payable | 17/49 | €54,906 | €50,233 | -€4,673 | -8.5% |
| Amounts payable after more than one year | 17 | €14,811 | €10,634 | -€4,177 | -28.2% |
| Financial debts | 170/4 | €10,571 | €6,394 | -€4,177 | -39.5% |
| Other amounts payable | 178/9 | €4,240 | €4,240 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,748 | €39,252 | -€496 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €6,891 | €4,177 | -€2,713 | -39.4% |
| Financial debts | 43 | €3,604 | €4,342 | +€738 | +20.5% |
| Credit institutions | 430/8 | €3,604 | €4,342 | +€738 | +20.5% |
| Other amounts payable | 47/48 | €29,253 | €30,733 | +€1,479 | +5.1% |
| Accrued charges and deferred income | 492/3 | €348 | €348 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €2,473 | €1,857 | -€616 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,927 | €6,927 | -€0 | 0.0% |
| Other operating charges | 640/8 | €402 | €900 | +€499 | +124% |
| Gross operating margin | 9900 | €9,567 | €9,003 | -€565 | -5.9% |
| Operating profit (loss) | 9901 | -€234 | -€681 | -€447 | -191% |
| Financial charges | 65/66B | €1,423 | €1,573 | +€150 | +10.5% |
| Recurring financial charges | 65 | €1,423 | €1,573 | +€150 | +10.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,657 | -€2,253 | -€597 | -36.0% |
| Profit (loss) for the period | 9904 | -€1,657 | -€2,253 | -€597 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,657 | -€2,253 | -€597 | -36.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.