DP BREE: 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 BREE
Largest movements
- Intangible fixed assets -€29,500
down €29,500 (-13.9%), from €212,966 to €183,466
- Cash -€5,409
down €5,409 (-36.5%), from €14,806 to €9,396
mainly Debts after one year (-€39,216) and Investment in fixed assets (net) (-€5,347)
- Tangible fixed assets +€3,386
up €3,386 (+69.6%), from €4,862 to €8,248
of which Furniture and vehicles: +€5,841
- Debts after one year -€39,216
down €39,216 (-79.8%), from €49,132 to €9,916
- Profit (loss) carried forward +€9,318
up €9,318 (+95.8%), from €9,726 to €19,044
- Gross operating margin -€28,147
down €28,147 (-17.7%), from €159,323 to €131,176
- Staff costs -€12,520
down €12,520 (-15.0%), from €83,418 to €70,898
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 | €265,333 | €235,600 | -€29,733 | -11.2% |
| Fixed assets | 21/28 | €242,828 | €216,713 | -€26,114 | -10.8% |
| Intangible fixed assets | 21 | €212,966 | €183,466 | -€29,500 | -13.9% |
| Tangible fixed assets | 22/27 | €4,862 | €8,248 | +€3,386 | +69.6% |
| Plant, machinery and equipment | 23 | €4,227 | €1,772 | -€2,455 | -58.1% |
| Furniture and vehicles | 24 | €635 | €6,476 | +€5,841 | +920% |
| Financial fixed assets | 28 | €25,000 | €25,000 | = | 0.0% |
| Current assets | 29/58 | €22,505 | €18,887 | -€3,619 | -16.1% |
| Stocks and contracts in progress | 3 | €4,204 | €3,680 | -€525 | -12.5% |
| Stocks | 30/36 | €4,204 | €3,680 | -€525 | -12.5% |
| Amounts receivable within one year | 40/41 | €3,076 | €4,300 | +€1,224 | +39.8% |
| Trade receivables | 40 | €3,076 | €3,179 | +€103 | +3.3% |
| Other amounts receivable | 41 | €0 | €1,121 | +€1,121 | |
| Cash at bank and in hand | 54/58 | €14,806 | €9,396 | -€5,409 | -36.5% |
| Deferred charges and accrued income | 490/1 | €419 | €1,511 | +€1,091 | +260% |
| Total equity and liabilities | 10/49 | €265,333 | €235,600 | -€29,733 | -11.2% |
| Equity | 10/15 | €29,726 | €39,044 | +€9,318 | +31.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,726 | €19,044 | +€9,318 | +95.8% |
| Amounts payable | 17/49 | €235,606 | €196,556 | -€39,051 | -16.6% |
| Amounts payable after more than one year | 17 | €49,132 | €9,916 | -€39,216 | -79.8% |
| Financial debts | 170/4 | €49,132 | €9,916 | -€39,216 | -79.8% |
| Amounts payable within one year | 42/48 | €186,475 | €186,640 | +€165 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €38,509 | €39,216 | +€707 | +1.8% |
| Trade debts | 44 | €44,138 | €43,532 | -€607 | -1.4% |
| Suppliers | 440/4 | €44,138 | €43,532 | -€607 | -1.4% |
| Taxes, remuneration and social security | 45 | €24,689 | €24,719 | +€30 | +0.1% |
| Taxes | 450/3 | €14,609 | €16,066 | +€1,458 | +10.0% |
| Remuneration and social security | 454/9 | €10,080 | €8,652 | -€1,428 | -14.2% |
| Other amounts payable | 47/48 | €79,138 | €79,174 | +€35 | 0.0% |
| Non-recurring operating income | 76A | - | €2,707 | +€2,707 | |
| Remuneration, social security and pensions | 62 | €83,418 | €70,898 | -€12,520 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,778 | €31,461 | -€1,317 | -4.0% |
| Other operating charges | 640/8 | €6,092 | €5,330 | -€762 | -12.5% |
| Non-recurring operating charges | 66A | - | €1,406 | +€1,406 | |
| Gross operating margin | 9900 | €159,323 | €131,176 | -€28,147 | -17.7% |
| Operating profit (loss) | 9901 | €37,035 | €22,081 | -€14,954 | -40.4% |
| Financial income | 75/76B | €889 | €0 | -€889 | -100% |
| Recurring financial income | 75 | €889 | €0 | -€889 | -100% |
| Financial charges | 65/66B | €7,185 | €7,310 | +€125 | +1.7% |
| Recurring financial charges | 65 | €7,185 | €7,310 | +€125 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €30,739 | €14,771 | -€15,968 | -51.9% |
| Income taxes | 67/77 | €6,504 | €5,453 | -€1,050 | -16.1% |
| Profit (loss) for the period | 9904 | €24,235 | €9,318 | -€14,917 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,235 | €9,318 | -€14,917 | -61.6% |
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 19 October 2026 via checked.be.