DP Gent: 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 Gent
Largest movements
- Tangible fixed assets -€131,721
down €131,721 (-20.5%), from €642,081 to €510,360
of which Other tangible fixed assets: -€87,968
- Cash -€20,861
down €20,861 (-8.5%), from €246,523 to €225,663
mainly Debts after one year (-€78,595) and Tax, wage and social debts (-€60,744)
- Receivables within one year -€17,258
down €17,258 (-25.7%), from €67,154 to €49,896
of which Trade receivables: -€12,117
- Debts after one year -€78,595
down €78,595 (-34.2%), from €230,038 to €151,443
- Tax, wage and social debts -€60,744
down €60,744 (-34.8%), from €174,633 to €113,889
of which Remuneration and social security: -€41,343
- Reserves +€54,639
up €54,639 (+18.5%), from €294,856 to €349,495
- Trade debts -€51,079
down €51,079 (-30.2%), from €169,303 to €118,224
- Other debts -€18,340
down €18,340 (-100%), from €18,340 to €0
- Gross operating margin -€128,651
down €128,651 (-10.5%), from €1.2m to €1.1m
- Staff costs -€54,511
down €54,511 (-6.0%), from €909,214 to €854,703
- Depreciation +€44,066
up €44,066 (+44.7%), from €98,605 to €142,671
- Taxes -€40,144
down €40,144 (-70.9%), from €56,654 to €16,510
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 | €1,014,375 | €843,332 | -€171,043 | -16.9% |
| Fixed assets | 21/28 | €689,081 | €548,174 | -€140,908 | -20.4% |
| Tangible fixed assets | 22/27 | €642,081 | €510,360 | -€131,721 | -20.5% |
| Plant, machinery and equipment | 23 | €40,113 | €32,519 | -€7,594 | -18.9% |
| Furniture and vehicles | 24 | €51,134 | €14,975 | -€36,159 | -70.7% |
| Other tangible fixed assets | 26 | €550,834 | €462,866 | -€87,968 | -16.0% |
| Financial fixed assets | 28 | €47,000 | €37,813 | -€9,187 | -19.5% |
| Current assets | 29/58 | €325,294 | €295,158 | -€30,136 | -9.3% |
| Stocks and contracts in progress | 3 | €11,617 | €19,600 | +€7,983 | +68.7% |
| Stocks | 30/36 | €11,617 | €19,600 | +€7,983 | +68.7% |
| Amounts receivable within one year | 40/41 | €67,154 | €49,896 | -€17,258 | -25.7% |
| Trade receivables | 40 | €36,675 | €24,558 | -€12,117 | -33.0% |
| Other amounts receivable | 41 | €30,479 | €25,338 | -€5,141 | -16.9% |
| Cash at bank and in hand | 54/58 | €246,523 | €225,663 | -€20,861 | -8.5% |
| Total equity and liabilities | 10/49 | €1,014,375 | €843,332 | -€171,043 | -16.9% |
| Equity | 10/15 | €313,456 | €368,095 | +€54,639 | +17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €294,856 | €349,495 | +€54,639 | +18.5% |
| Distributable reserves | 133 | €294,856 | €349,495 | +€54,639 | +18.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €700,919 | €475,237 | -€225,682 | -32.2% |
| Amounts payable after more than one year | 17 | €230,038 | €151,443 | -€78,595 | -34.2% |
| Financial debts | 170/4 | €230,038 | €151,443 | -€78,595 | -34.2% |
| Amounts payable within one year | 42/48 | €470,881 | €323,794 | -€147,087 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €108,605 | €91,682 | -€16,923 | -15.6% |
| Trade debts | 44 | €169,303 | €118,224 | -€51,079 | -30.2% |
| Suppliers | 440/4 | €169,303 | €118,224 | -€51,079 | -30.2% |
| Taxes, remuneration and social security | 45 | €174,633 | €113,889 | -€60,744 | -34.8% |
| Taxes | 450/3 | €43,423 | €24,021 | -€19,402 | -44.7% |
| Remuneration and social security | 454/9 | €131,210 | €89,867 | -€41,343 | -31.5% |
| Other amounts payable | 47/48 | €18,340 | €0 | -€18,340 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €909,214 | €854,703 | -€54,511 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,605 | €142,671 | +€44,066 | +44.7% |
| Other operating charges | 640/8 | €18,291 | €10,575 | -€7,715 | -42.2% |
| Gross operating margin | 9900 | €1,220,408 | €1,091,756 | -€128,651 | -10.5% |
| Operating profit (loss) | 9901 | €194,298 | €83,808 | -€110,490 | -56.9% |
| Financial income | 75/76B | €243 | €326 | +€83 | +34.2% |
| Recurring financial income | 75 | €243 | €326 | +€83 | +34.2% |
| Financial charges | 65/66B | €20,281 | €12,985 | -€7,296 | -36.0% |
| Recurring financial charges | 65 | €20,281 | €12,985 | -€7,296 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €174,259 | €71,149 | -€103,111 | -59.2% |
| Income taxes | 67/77 | €56,654 | €16,510 | -€40,144 | -70.9% |
| Profit (loss) for the period | 9904 | €117,605 | €54,639 | -€62,967 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €117,605 | €54,639 | -€62,967 | -53.5% |
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.