DORP: 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.
DORP
Largest movements
- Tangible fixed assets -€57,408
down €57,408 (-9.1%), from €632,366 to €574,958
of which Land and buildings: -€45,714
- Cash +€22,074
up €22,074 (+304.3%), from €7,254 to €29,328
mainly Depreciation (+€61,837) and Receivables within one year (+€5,499)
- Debts after one year -€37,674
down €37,674 (-85.6%), from €44,031 to €6,358
- Other debts -€7,803
down €7,803 (-2.9%), from €265,450 to €257,647
- Gross operating margin -€22,849
down €22,849 (-17.2%), from €132,888 to €110,039
- Taxes -€8,601
down €8,601 (-76.0%), from €11,317 to €2,717
- Write-downs +€5,188
new in 2025: €5,188
- Financial charges -€1,758
down €1,758 (-8.1%), from €21,792 to €20,033
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 | €652,863 | €612,031 | -€40,833 | -6.3% |
| Fixed assets | 21/28 | €632,366 | €574,958 | -€57,408 | -9.1% |
| Tangible fixed assets | 22/27 | €632,366 | €574,958 | -€57,408 | -9.1% |
| Land and buildings | 22 | €574,597 | €528,883 | -€45,714 | -8.0% |
| Plant, machinery and equipment | 23 | €26,246 | €22,501 | -€3,745 | -14.3% |
| Furniture and vehicles | 24 | €31,522 | €23,574 | -€7,948 | -25.2% |
| Current assets | 29/58 | €20,498 | €37,073 | +€16,575 | +80.9% |
| Amounts receivable within one year | 40/41 | €13,243 | €7,744 | -€5,499 | -41.5% |
| Trade receivables | 40 | €713 | €2,961 | +€2,248 | +315.4% |
| Other amounts receivable | 41 | €12,531 | €4,783 | -€7,747 | -61.8% |
| Cash at bank and in hand | 54/58 | €7,254 | €29,328 | +€22,074 | +304.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €652,863 | €612,031 | -€40,833 | -6.3% |
| Equity | 10/15 | €285,729 | €290,888 | +€5,159 | +1.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €97,077 | €102,077 | +€5,000 | +5.2% |
| Distributable reserves | 133 | €97,077 | €102,077 | +€5,000 | +5.2% |
| Profit (loss) carried forward | 14 | €138,652 | €138,811 | +€159 | +0.1% |
| Amounts payable | 17/49 | €367,135 | €321,143 | -€45,992 | -12.5% |
| Amounts payable after more than one year | 17 | €44,031 | €6,358 | -€37,674 | -85.6% |
| Financial debts | 170/4 | €44,031 | €6,358 | -€37,674 | -85.6% |
| Amounts payable within one year | 42/48 | €323,103 | €312,285 | -€10,818 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €36,876 | €37,674 | +€798 | +2.2% |
| Trade debts | 44 | €3,977 | €5,249 | +€1,272 | +32.0% |
| Suppliers | 440/4 | €3,977 | €5,249 | +€1,272 | +32.0% |
| Advances received on contracts in progress | 46 | €4,611 | €3,878 | -€734 | -15.9% |
| Taxes, remuneration and social security | 45 | €12,190 | €7,838 | -€4,352 | -35.7% |
| Taxes | 450/3 | €12,190 | €7,838 | -€4,352 | -35.7% |
| Other amounts payable | 47/48 | €265,450 | €257,647 | -€7,803 | -2.9% |
| Accrued charges and deferred income | 492/3 | €0 | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,486 | €61,837 | +€351 | +0.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €5,188 | +€5,188 | |
| Other operating charges | 640/8 | €15,053 | €15,105 | +€52 | +0.3% |
| Gross operating margin | 9900 | €132,888 | €110,039 | -€22,849 | -17.2% |
| Operating profit (loss) | 9901 | €56,349 | €27,909 | -€28,440 | -50.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €21,792 | €20,033 | -€1,758 | -8.1% |
| Recurring financial charges | 65 | €21,792 | €20,033 | -€1,758 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €34,557 | €7,876 | -€26,681 | -77.2% |
| Income taxes | 67/77 | €11,317 | €2,717 | -€8,601 | -76.0% |
| Profit (loss) for the period | 9904 | €23,240 | €5,159 | -€18,081 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,240 | €5,159 | -€18,081 | -77.8% |
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 7 October 2026 via checked.be.