DP KOELSERVICE: 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 KOELSERVICE
Largest movements
- Cash +€118,393
up €118,393 (+55.9%), from €211,980 to €330,373
mainly Net result for the year (+€116,792) and Other debts (+€18,391)
- Receivables within one year +€25,631
up €25,631 (+34.8%), from €73,573 to €99,205
of which Other amounts receivable: +€18,333
- Tangible fixed assets -€10,742
down €10,742 (-22.3%), from €48,160 to €37,418
of which Furniture and vehicles: -€9,834
- Reserves +€98,197
up €98,197 (+32.9%), from €298,555 to €396,751
of which Distributable reserves: +€98,197
- Other debts +€18,391
up €18,391 (+727%), from €2,531 to €20,921
- Trade debts +€15,609
up €15,609 (+51.3%), from €30,433 to €46,041
- Gross operating margin +€70,121
up €70,121 (+63.2%), from €110,895 to €181,017
- Taxes +€22,066
up €22,066 (+82.1%), from €26,878 to €48,944
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 | €367,353 | €500,544 | +€133,192 | +36.3% |
| Fixed assets | 21/28 | €48,760 | €37,618 | -€11,142 | -22.9% |
| Intangible fixed assets | 21 | €599 | €199 | -€400 | -66.7% |
| Tangible fixed assets | 22/27 | €48,160 | €37,418 | -€10,742 | -22.3% |
| Plant, machinery and equipment | 23 | €3,398 | €2,490 | -€908 | -26.7% |
| Furniture and vehicles | 24 | €44,763 | €34,928 | -€9,834 | -22.0% |
| Current assets | 29/58 | €318,593 | €462,927 | +€144,333 | +45.3% |
| Stocks and contracts in progress | 3 | €29,263 | €29,410 | +€147 | +0.5% |
| Stocks | 30/36 | €29,263 | €29,410 | +€147 | +0.5% |
| Amounts receivable within one year | 40/41 | €73,573 | €99,205 | +€25,631 | +34.8% |
| Trade receivables | 40 | €72,749 | €80,047 | +€7,299 | +10.0% |
| Other amounts receivable | 41 | €825 | €19,157 | +€18,333 | +2,223% |
| Cash at bank and in hand | 54/58 | €211,980 | €330,373 | +€118,393 | +55.9% |
| Deferred charges and accrued income | 490/1 | €3,777 | €3,939 | +€162 | +4.3% |
| Total equity and liabilities | 10/49 | €367,353 | €500,544 | +€133,192 | +36.3% |
| Equity | 10/15 | €317,155 | €415,351 | +€98,197 | +31.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €298,555 | €396,751 | +€98,197 | +32.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €298,555 | €396,751 | +€98,197 | +32.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €50,198 | €85,193 | +€34,995 | +69.7% |
| Amounts payable within one year | 42/48 | €49,860 | €84,042 | +€34,182 | +68.6% |
| Trade debts | 44 | €30,433 | €46,041 | +€15,609 | +51.3% |
| Suppliers | 440/4 | €30,433 | €46,041 | +€15,609 | +51.3% |
| Taxes, remuneration and social security | 45 | €16,897 | €17,079 | +€182 | +1.1% |
| Taxes | 450/3 | €16,897 | €17,079 | +€182 | +1.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,531 | €20,921 | +€18,391 | +727% |
| Accrued charges and deferred income | 492/3 | €338 | €1,151 | +€813 | +241% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,983 | €15,192 | +€210 | +1.4% |
| Other operating charges | 640/8 | €1,738 | €1,911 | +€173 | +10.0% |
| Gross operating margin | 9900 | €110,895 | €181,017 | +€70,121 | +63.2% |
| Operating profit (loss) | 9901 | €94,175 | €163,913 | +€69,739 | +74.1% |
| Financial income | 75/76B | €3,045 | €3,224 | +€180 | +5.9% |
| Recurring financial income | 75 | €3,045 | €3,224 | +€180 | +5.9% |
| Financial charges | 65/66B | €198 | €1,402 | +€1,204 | +607% |
| Recurring financial charges | 65 | €198 | €1,402 | +€1,204 | +607% |
| Profit (loss) for the period before taxes | 9903 | €97,021 | €165,736 | +€68,715 | +70.8% |
| Income taxes | 67/77 | €26,878 | €48,944 | +€22,066 | +82.1% |
| Profit (loss) for the period | 9904 | €70,144 | €116,792 | +€46,648 | +66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €70,144 | €116,792 | +€46,648 | +66.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.