DP & K: 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 & K
Largest movements
- Cash +€7,986
up €7,986 (+106.7%), from €7,483 to €15,469
mainly Net result for the year (+€15,034) and Tax, wage and social debts (+€7,416)
- Receivables within one year +€4,504
up €4,504 (+172.4%), from €2,612 to €7,116
of which Other amounts receivable: +€4,504
- Tangible fixed assets -€1,440
down €1,440 (-6.6%), from €21,726 to €20,285
of which Plant, machinery and equipment: -€3,090
- Profit (loss) carried forward +€15,034
up €15,034 (+453.5%), from €3,315 to €18,348
- Debts after one year -€8,118
down €8,118 (-65.9%), from €12,325 to €4,208
- Tax, wage and social debts +€7,416
up €7,416 (+476.5%), from €1,557 to €8,973
of which Taxes: +€3,745
- Other debts -€3,094
no longer reported in 2025 (was €3,094)
- Trade debts -€714
down €714 (-34.9%), from €2,048 to €1,333
- Gross operating margin +€7,649
up €7,649 (+35.2%), from €21,734 to €29,383
- Taxes +€2,646
up €2,646 (+170.0%), from €1,557 to €4,203
- Depreciation -€1,669
down €1,669 (-22.5%), from €7,424 to €5,755
- Financial charges -€364
down €364 (-19.3%), from €1,886 to €1,522
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 | €34,917 | €45,980 | +€11,063 | +31.7% |
| Fixed assets | 21/28 | €24,126 | €22,685 | -€1,440 | -6.0% |
| Tangible fixed assets | 22/27 | €21,726 | €20,285 | -€1,440 | -6.6% |
| Plant, machinery and equipment | 23 | €9,275 | €6,185 | -€3,090 | -33.3% |
| Furniture and vehicles | 24 | €12,450 | €14,100 | +€1,650 | +13.3% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €10,791 | €23,294 | +€12,503 | +115.9% |
| Amounts receivable within one year | 40/41 | €2,612 | €7,116 | +€4,504 | +172.4% |
| Trade receivables | 40 | €1,672 | €1,672 | = | 0.0% |
| Other amounts receivable | 41 | €940 | €5,443 | +€4,504 | +479.3% |
| Cash at bank and in hand | 54/58 | €7,483 | €15,469 | +€7,986 | +106.7% |
| Deferred charges and accrued income | 490/1 | €696 | €710 | +€14 | +2.0% |
| Total equity and liabilities | 10/49 | €34,917 | €45,980 | +€11,063 | +31.7% |
| Equity | 10/15 | €8,315 | €23,348 | +€15,034 | +180.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,315 | €18,348 | +€15,034 | +453.5% |
| Amounts payable | 17/49 | €26,602 | €22,631 | -€3,971 | -14.9% |
| Amounts payable after more than one year | 17 | €12,325 | €4,208 | -€8,118 | -65.9% |
| Financial debts | 170/4 | €12,325 | €4,208 | -€8,118 | -65.9% |
| Amounts payable within one year | 42/48 | €14,277 | €18,424 | +€4,147 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €7,579 | €8,118 | +€539 | +7.1% |
| Trade debts | 44 | €2,048 | €1,333 | -€714 | -34.9% |
| Suppliers | 440/4 | €2,048 | €1,333 | -€714 | -34.9% |
| Taxes, remuneration and social security | 45 | €1,557 | €8,973 | +€7,416 | +476.5% |
| Taxes | 450/3 | €1,557 | €5,302 | +€3,745 | +240.6% |
| Remuneration and social security | 454/9 | - | €3,671 | +€3,671 | |
| Other amounts payable | 47/48 | €3,094 | - | -€3,094 | |
| Remuneration, social security and pensions | 62 | €375 | €198 | -€177 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,424 | €5,755 | -€1,669 | -22.5% |
| Other operating charges | 640/8 | €559 | €706 | +€147 | +26.2% |
| Non-recurring operating charges | 66A | - | €1,966 | +€1,966 | |
| Gross operating margin | 9900 | €21,734 | €29,383 | +€7,649 | +35.2% |
| Operating profit (loss) | 9901 | €13,376 | €20,758 | +€7,382 | +55.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,886 | €1,522 | -€364 | -19.3% |
| Recurring financial charges | 65 | €1,886 | €1,522 | -€364 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €11,491 | €19,236 | +€7,746 | +67.4% |
| Income taxes | 67/77 | €1,557 | €4,203 | +€2,646 | +170.0% |
| Profit (loss) for the period | 9904 | €9,934 | €15,034 | +€5,100 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,934 | €15,034 | +€5,100 | +51.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.