DP: 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.
DP
Largest movements
- Receivables within one year +€6,121
up €6,121 (+55.1%), from €11,115 to €17,236
of which Trade receivables: +€6,386
- Stocks and contracts +€5,052
up €5,052 (+56.8%), from €8,901 to €13,952
- Deferred charges and accrued income -€1,568
down €1,568 (-21.6%), from €7,275 to €5,706
- Cash -€1,252
down €1,252 (-71.5%), from €1,751 to €500
mainly Tax, wage and social debts (-€7,907) and Receivables within one year (-€6,121)
- Trade debts +€14,040
up €14,040 (+362.6%), from €3,872 to €17,912
- Other debts +€10,509
up €10,509 (+192.4%), from €5,463 to €15,972
- Tax, wage and social debts -€7,907
down €7,907 (-47.2%), from €16,747 to €8,841
of which Taxes: -€7,907
- Profit (loss) carried forward -€4,720
down €4,720 (-130.7%), from -€3,610 to -€8,331
- Accrued charges and deferred income -€3,569
down €3,569 (-100.0%), from €3,569 to €0
- Gross operating margin +€3,656
up €3,656 (+53.4%), from -€6,842 to -€3,186
- Financial charges +€502
up €502 (+65.6%), from €766 to €1,268
- Other operating charges +€144
new in 2025: €144
- Taxes +€85
up €85 (+181.7%), from €47 to €132
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 | €29,041 | €37,394 | +€8,353 | +28.8% |
| Current assets | 29/58 | €29,041 | €37,394 | +€8,353 | +28.8% |
| Stocks and contracts in progress | 3 | €8,901 | €13,952 | +€5,052 | +56.8% |
| Stocks | 30/36 | €8,901 | €13,952 | +€5,052 | +56.8% |
| Amounts receivable within one year | 40/41 | €11,115 | €17,236 | +€6,121 | +55.1% |
| Trade receivables | 40 | €10,013 | €16,399 | +€6,386 | +63.8% |
| Other amounts receivable | 41 | €1,102 | €836 | -€265 | -24.1% |
| Cash at bank and in hand | 54/58 | €1,751 | €500 | -€1,252 | -71.5% |
| Deferred charges and accrued income | 490/1 | €7,275 | €5,706 | -€1,568 | -21.6% |
| Total equity and liabilities | 10/49 | €29,041 | €37,394 | +€8,353 | +28.8% |
| Equity | 10/15 | -€610 | -€5,331 | -€4,720 | -773.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€3,610 | -€8,331 | -€4,720 | -130.7% |
| Amounts payable | 17/49 | €29,651 | €42,725 | +€13,073 | +44.1% |
| Amounts payable within one year | 42/48 | €26,082 | €42,725 | +€16,642 | +63.8% |
| Trade debts | 44 | €3,872 | €17,912 | +€14,040 | +362.6% |
| Suppliers | 440/4 | €3,872 | €17,912 | +€14,040 | +362.6% |
| Taxes, remuneration and social security | 45 | €16,747 | €8,841 | -€7,907 | -47.2% |
| Taxes | 450/3 | €16,747 | €8,841 | -€7,907 | -47.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,463 | €15,972 | +€10,509 | +192.4% |
| Accrued charges and deferred income | 492/3 | €3,569 | €0 | -€3,569 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | -€6,842 | -€3,186 | +€3,656 | +53.4% |
| Operating profit (loss) | 9901 | -€6,842 | -€3,331 | +€3,512 | +51.3% |
| Financial income | 75/76B | €10 | €10 | +€0 | +0.8% |
| Recurring financial income | 75 | €10 | €10 | +€0 | +0.8% |
| Financial charges | 65/66B | €766 | €1,268 | +€502 | +65.6% |
| Recurring financial charges | 65 | €766 | €1,268 | +€502 | +65.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,598 | -€4,588 | +€3,010 | +39.6% |
| Income taxes | 67/77 | €47 | €132 | +€85 | +181.7% |
| Profit (loss) for the period | 9904 | -€7,645 | -€4,720 | +€2,925 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,645 | -€4,720 | +€2,925 | +38.3% |
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 12 October 2026 via checked.be.