DP CEYLAN: 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 CEYLAN
Largest movements
- Intangible fixed assets -€26,514
down €26,514 (-14.3%), from €185,595 to €159,082
- Cash +€18,375
up €18,375 (+50.7%), from €36,211 to €54,586
mainly Trade debts (+€32,043) and Depreciation (+€27,136)
- Stocks and contracts +€3,581
up €3,581 (+15.3%), from €23,421 to €27,001
- Trade debts +€32,043
up €32,043 (+80.5%), from €39,808 to €71,850
- Debts after one year -€28,877
down €28,877 (-29.6%), from €97,548 to €68,671
- Profit (loss) carried forward -€21,615
down €21,615 (-1452.4%), from -€1,488 to -€23,103
- Other debts +€12,476
up €12,476 (+19.6%), from €63,812 to €76,288
- Current portion of long-term debt +€2,858
up €2,858 (+11.9%), from €24,019 to €26,877
- Gross operating margin -€21,976
down €21,976 (-11.6%), from €189,939 to €167,963
- Staff costs -€10,410
down €10,410 (-6.5%), from €159,101 to €148,691
- Taxes +€6,224
new in 2025: €6,224
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 | €249,261 | €243,753 | -€5,508 | -2.2% |
| Fixed assets | 21/28 | €189,301 | €162,166 | -€27,136 | -14.3% |
| Intangible fixed assets | 21 | €185,595 | €159,082 | -€26,514 | -14.3% |
| Tangible fixed assets | 22/27 | €2,106 | €1,484 | -€622 | -29.5% |
| Other tangible fixed assets | 26 | €2,106 | €1,484 | -€622 | -29.5% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €59,959 | €81,587 | +€21,628 | +36.1% |
| Stocks and contracts in progress | 3 | €23,421 | €27,001 | +€3,581 | +15.3% |
| Stocks | 30/36 | €23,421 | €27,001 | +€3,581 | +15.3% |
| Amounts receivable within one year | 40/41 | €328 | - | -€328 | |
| Trade receivables | 40 | €328 | - | -€328 | |
| Cash at bank and in hand | 54/58 | €36,211 | €54,586 | +€18,375 | +50.7% |
| Total equity and liabilities | 10/49 | €249,261 | €243,753 | -€5,508 | -2.2% |
| Equity | 10/15 | €13,512 | -€8,103 | -€21,615 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,488 | -€23,103 | -€21,615 | -1452.4% |
| Amounts payable | 17/49 | €235,749 | €251,856 | +€16,107 | +6.8% |
| Amounts payable after more than one year | 17 | €97,548 | €68,671 | -€28,877 | -29.6% |
| Financial debts | 170/4 | €97,548 | €68,671 | -€28,877 | -29.6% |
| Amounts payable within one year | 42/48 | €138,201 | €183,185 | +€44,984 | +32.5% |
| Current portion of amounts payable after more than one year | 42 | €24,019 | €26,877 | +€2,858 | +11.9% |
| Trade debts | 44 | €39,808 | €71,850 | +€32,043 | +80.5% |
| Suppliers | 440/4 | €39,808 | €71,850 | +€32,043 | +80.5% |
| Taxes, remuneration and social security | 45 | €10,563 | €8,170 | -€2,393 | -22.7% |
| Taxes | 450/3 | €6,255 | €4,517 | -€1,738 | -27.8% |
| Remuneration and social security | 454/9 | €4,308 | €3,653 | -€655 | -15.2% |
| Other amounts payable | 47/48 | €63,812 | €76,288 | +€12,476 | +19.6% |
| Remuneration, social security and pensions | 62 | €159,101 | €148,691 | -€10,410 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,136 | €27,136 | = | 0.0% |
| Other operating charges | 640/8 | €1,122 | €1,703 | +€581 | +51.7% |
| Gross operating margin | 9900 | €189,939 | €167,963 | -€21,976 | -11.6% |
| Operating profit (loss) | 9901 | €2,580 | -€9,567 | -€12,147 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €7,552 | €5,825 | -€1,727 | -22.9% |
| Recurring financial charges | 65 | €7,552 | €5,825 | -€1,727 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,972 | -€15,391 | -€10,420 | -209.6% |
| Income taxes | 67/77 | - | €6,224 | +€6,224 | |
| Profit (loss) for the period | 9904 | -€4,972 | -€21,615 | -€16,643 | -334.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,972 | -€21,615 | -€16,643 | -334.8% |
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 10 October 2026 via checked.be.