DP BUILDER: 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.
DP BUILDER
Largest movements
- Receivables within one year +€18,314
up €18,314 (+832.5%), from €2,200 to €20,514
of which Other amounts receivable: +€17,292
- Cash -€1,883
down €1,883 (-20.7%), from €9,079 to €7,196
mainly Receivables within one year (-€18,314) and Other debts (-€3,179)
- Tangible fixed assets -€1,316
down €1,316 (-29.2%), from €4,508 to €3,192
of which Furniture and vehicles: -€2,985
- Profit (loss) carried forward +€10,346
up €10,346 (+343.7%), from €3,010 to €13,355
- Trade debts +€6,567
up €6,567 (+415.3%), from €1,581 to €8,148
- Other debts -€3,179
no longer reported in 2025 (was €3,179)
- Tax, wage and social debts +€1,381
up €1,381 (+23.0%), from €6,017 to €7,399
of which Taxes: +€1,321
- Turnover +€100,477
up €100,477 (+84.3%), from €119,181 to €219,658
- Purchases and services +€90,912
up €90,912 (+80.9%), from €112,308 to €203,220
- Gross operating margin +€10,042
up €10,042 (+144.6%), from €6,945 to €16,987
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 | €15,787 | €30,902 | +€15,115 | +95.7% |
| Fixed assets | 21/28 | €4,508 | €3,192 | -€1,316 | -29.2% |
| Tangible fixed assets | 22/27 | €4,508 | €3,192 | -€1,316 | -29.2% |
| Plant, machinery and equipment | 23 | €699 | €2,368 | +€1,670 | +239.0% |
| Furniture and vehicles | 24 | €3,810 | €824 | -€2,985 | -78.4% |
| Current assets | 29/58 | €11,279 | €27,710 | +€16,431 | +145.7% |
| Amounts receivable within one year | 40/41 | €2,200 | €20,514 | +€18,314 | +832.5% |
| Trade receivables | 40 | €2,200 | €3,222 | +€1,022 | +46.4% |
| Other amounts receivable | 41 | - | €17,292 | +€17,292 | |
| Cash at bank and in hand | 54/58 | €9,079 | €7,196 | -€1,883 | -20.7% |
| Total equity and liabilities | 10/49 | €15,787 | €30,902 | +€15,115 | +95.7% |
| Equity | 10/15 | €5,010 | €15,355 | +€10,346 | +206.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,010 | €13,355 | +€10,346 | +343.7% |
| Amounts payable | 17/49 | €10,777 | €15,547 | +€4,770 | +44.3% |
| Amounts payable within one year | 42/48 | €10,777 | €15,547 | +€4,770 | +44.3% |
| Trade debts | 44 | €1,581 | €8,148 | +€6,567 | +415.3% |
| Suppliers | 440/4 | €1,581 | €8,148 | +€6,567 | +415.3% |
| Taxes, remuneration and social security | 45 | €6,017 | €7,399 | +€1,381 | +23.0% |
| Taxes | 450/3 | €2,017 | €3,339 | +€1,321 | +65.5% |
| Remuneration and social security | 454/9 | €4,000 | €4,060 | +€60 | +1.5% |
| Other amounts payable | 47/48 | €3,179 | - | -€3,179 | |
| Turnover | 70 | €119,181 | €219,658 | +€100,477 | +84.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €112,308 | €203,220 | +€90,912 | +80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,018 | €3,795 | +€777 | +25.7% |
| Gross operating margin | 9900 | €6,945 | €16,987 | +€10,042 | +144.6% |
| Operating profit (loss) | 9901 | €3,927 | €13,192 | +€9,265 | +235.9% |
| Financial charges | 65/66B | €165 | €260 | +€95 | +57.6% |
| Recurring financial charges | 65 | €165 | €260 | +€95 | +57.6% |
| Profit (loss) for the period before taxes | 9903 | €3,762 | €12,932 | +€9,170 | +243.7% |
| Income taxes | 67/77 | €752 | €2,586 | +€1,834 | +243.7% |
| Profit (loss) for the period | 9904 | €3,010 | €10,346 | +€7,336 | +243.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,010 | €10,346 | +€7,336 | +243.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.