DP-Box: 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-Box
Largest movements
- Tangible fixed assets -€14,364
down €14,364 (-7.3%), from €196,382 to €182,018
of which Other tangible fixed assets: -€11,008
- Receivables within one year +€9,596
up €9,596 (+19.5%), from €49,337 to €58,933
of which Other amounts receivable: +€12,437
- Reserves +€16,253
up €16,253 (+31.4%), from €51,748 to €68,001
of which Distributable reserves: +€16,253
- Debts after one year -€15,071
down €15,071 (-10.5%), from €143,380 to €128,308
- Tax, wage and social debts -€4,027
down €4,027 (-100%), from €4,027 to €0
- Gross operating margin -€42,574
down €42,574 (-32.9%), from €129,541 to €86,966
- Other operating charges -€26,089
down €26,089 (-38.8%), from €67,184 to €41,095
- Taxes +€1,688
up €1,688, from €0 to €1,688
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 | €337,231 | €331,853 | -€5,378 | -1.6% |
| Fixed assets | 21/28 | €196,382 | €182,018 | -€14,364 | -7.3% |
| Tangible fixed assets | 22/27 | €196,382 | €182,018 | -€14,364 | -7.3% |
| Land and buildings | 22 | €169,055 | €158,517 | -€10,538 | -6.2% |
| Plant, machinery and equipment | 23 | €3,172 | €9,241 | +€6,069 | +191% |
| Furniture and vehicles | 24 | €785 | €1,897 | +€1,113 | +142% |
| Other tangible fixed assets | 26 | €23,370 | €12,362 | -€11,008 | -47.1% |
| Current assets | 29/58 | €140,849 | €149,835 | +€8,986 | +6.4% |
| Amounts receivable within one year | 40/41 | €49,337 | €58,933 | +€9,596 | +19.5% |
| Trade receivables | 40 | €45,445 | €42,604 | -€2,841 | -6.3% |
| Other amounts receivable | 41 | €3,892 | €16,329 | +€12,437 | +320% |
| Cash at bank and in hand | 54/58 | €90,982 | €89,441 | -€1,541 | -1.7% |
| Deferred charges and accrued income | 490/1 | €530 | €1,461 | +€931 | +176% |
| Total equity and liabilities | 10/49 | €337,231 | €331,853 | -€5,378 | -1.6% |
| Equity | 10/15 | €61,748 | €78,001 | +€16,253 | +26.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €51,748 | €68,001 | +€16,253 | +31.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,888 | €66,141 | +€16,253 | +32.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €275,483 | €253,852 | -€21,631 | -7.9% |
| Amounts payable after more than one year | 17 | €143,380 | €128,308 | -€15,071 | -10.5% |
| Financial debts | 170/4 | €143,380 | €128,308 | -€15,071 | -10.5% |
| Amounts payable within one year | 42/48 | €132,103 | €125,544 | -€6,560 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €14,830 | €15,071 | +€241 | +1.6% |
| Trade debts | 44 | €104,307 | €101,605 | -€2,703 | -2.6% |
| Suppliers | 440/4 | €104,307 | €101,605 | -€2,703 | -2.6% |
| Taxes, remuneration and social security | 45 | €4,027 | €0 | -€4,027 | -100% |
| Taxes | 450/3 | €4,027 | €0 | -€4,027 | -100% |
| Other amounts payable | 47/48 | €8,939 | €8,868 | -€72 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,009 | €23,539 | +€530 | +2.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,654 | €1,507 | -€1,146 | -43.2% |
| Other operating charges | 640/8 | €67,184 | €41,095 | -€26,089 | -38.8% |
| Gross operating margin | 9900 | €129,541 | €86,966 | -€42,574 | -32.9% |
| Operating profit (loss) | 9901 | €36,694 | €20,824 | -€15,869 | -43.2% |
| Financial income | 75/76B | €473 | €0 | -€473 | -100% |
| Recurring financial income | 75 | €473 | €0 | -€473 | -100% |
| Financial charges | 65/66B | €2,748 | €2,883 | +€135 | +4.9% |
| Recurring financial charges | 65 | €2,748 | €2,883 | +€135 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €34,419 | €17,941 | -€16,478 | -47.9% |
| Income taxes | 67/77 | €0 | €1,688 | +€1,688 | |
| Profit (loss) for the period | 9904 | €34,419 | €16,253 | -€18,166 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,419 | €16,253 | -€18,166 | -52.8% |
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 26 October 2026 via checked.be.