DM PEDOPSY: 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.
DM PEDOPSY
Largest movements
- Cash +€2,953
up €2,953 (+14.1%), from €20,897 to €23,850
mainly Net result for the year (+€4,318) and Tax, wage and social debts (+€1,164)
- Receivables within one year +€1,194
new in 2025: €1,194
- Reserves +€3,495
up €3,495 (+24.5%), from €14,280 to €17,775
- Tax, wage and social debts +€1,164
up €1,164 (+43.0%), from €2,706 to €3,870
of which Remuneration and social security: +€960
- Other debts -€747
down €747 (-27.3%), from €2,738 to €1,991
- Gross operating margin -€17,447
down €17,447 (-71.4%), from €24,448 to €7,001
- Taxes -€3,630
down €3,630 (-58.6%), from €6,196 to €2,566
- Depreciation -€3,102
no longer reported in 2025 (was €3,102)
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 | €21,759 | €25,668 | +€3,909 | +18.0% |
| Current assets | 29/58 | €21,759 | €25,668 | +€3,909 | +18.0% |
| Amounts receivable within one year | 40/41 | - | €1,194 | +€1,194 | |
| Other amounts receivable | 41 | - | €1,194 | +€1,194 | |
| Cash at bank and in hand | 54/58 | €20,897 | €23,850 | +€2,953 | +14.1% |
| Deferred charges and accrued income | 490/1 | €863 | €625 | -€238 | -27.6% |
| Total equity and liabilities | 10/49 | €21,759 | €25,668 | +€3,909 | +18.0% |
| Equity | 10/15 | €16,291 | €19,775 | +€3,485 | +21.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,280 | €17,775 | +€3,495 | +24.5% |
| Distributable reserves | 133 | €14,280 | €17,775 | +€3,495 | +24.5% |
| Profit (loss) carried forward | 14 | €11 | - | -€11 | |
| Amounts payable | 17/49 | €5,469 | €5,893 | +€425 | +7.8% |
| Amounts payable within one year | 42/48 | €5,469 | €5,884 | +€416 | +7.6% |
| Trade debts | 44 | €24 | €23 | -€1 | -2.3% |
| Suppliers | 440/4 | €24 | €23 | -€1 | -2.3% |
| Taxes, remuneration and social security | 45 | €2,706 | €3,870 | +€1,164 | +43.0% |
| Taxes | 450/3 | €696 | €900 | +€204 | +29.2% |
| Remuneration and social security | 454/9 | €2,010 | €2,970 | +€960 | +47.8% |
| Other amounts payable | 47/48 | €2,738 | €1,991 | -€747 | -27.3% |
| Accrued charges and deferred income | 492/3 | - | €9 | +€9 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,102 | - | -€3,102 | |
| Gross operating margin | 9900 | €24,448 | €7,001 | -€17,447 | -71.4% |
| Operating profit (loss) | 9901 | €21,346 | €7,001 | -€14,345 | -67.2% |
| Financial income | 75/76B | - | €35 | +€35 | |
| Recurring financial income | 75 | - | €35 | +€35 | |
| Financial charges | 65/66B | - | €151 | +€151 | |
| Recurring financial charges | 65 | - | €151 | +€151 | |
| Profit (loss) for the period before taxes | 9903 | €21,346 | €6,884 | -€14,462 | -67.8% |
| Income taxes | 67/77 | €6,196 | €2,566 | -€3,630 | -58.6% |
| Profit (loss) for the period | 9904 | €15,150 | €4,318 | -€10,832 | -71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,150 | €4,318 | -€10,832 | -71.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.