Dp-Limburg: 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-Limburg
Largest movements
- Cash +€13,590
up €13,590 (+7.6%), from €178,823 to €192,413
mainly Trade debts (+€86,790) and Net result for the year (+€31,584)
- Receivables within one year -€12,595
down €12,595 (-39.9%), from €31,586 to €18,991
of which Other amounts receivable: -€25,858
- Deferred charges and accrued income -€7,062
down €7,062 (-47.1%), from €14,981 to €7,919
- Trade debts +€86,790
up €86,790 (+275%), from €31,523 to €118,313
- Other debts -€78,004
down €78,004 (-94.0%), from €82,985 to €4,980
- Reserves +€31,584
up €31,584 (+1,703%), from €1,855 to €33,439
- Accrued charges and deferred income -€27,372
down €27,372 (-73.4%), from €37,292 to €9,921
- Debts after one year -€15,514
down €15,514 (-100%), from €15,514 to €0
- Staff costs +€54,945
up €54,945 (+29.7%), from €184,838 to €239,783
- Gross operating margin +€16,370
up €16,370 (+5.8%), from €284,667 to €301,038
- Depreciation -€9,331
down €9,331 (-63.5%), from €14,698 to €5,366
- Taxes -€6,295
down €6,295 (-36.6%), from €17,180 to €10,884
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 | €250,838 | €247,771 | -€3,067 | -1.2% |
| Fixed assets | 21/28 | €23,505 | €24,394 | +€889 | +3.8% |
| Intangible fixed assets | 21 | €2,250 | €1,250 | -€1,000 | -44.4% |
| Tangible fixed assets | 22/27 | €12,775 | €14,663 | +€1,889 | +14.8% |
| Land and buildings | 22 | €8,717 | €9,854 | +€1,137 | +13.0% |
| Plant, machinery and equipment | 23 | €2,817 | €3,902 | +€1,085 | +38.5% |
| Furniture and vehicles | 24 | €1,240 | €907 | -€333 | -26.9% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €8,480 | €8,480 | = | 0.0% |
| Current assets | 29/58 | €227,333 | €223,377 | -€3,956 | -1.7% |
| Stocks and contracts in progress | 3 | €1,943 | €4,054 | +€2,111 | +109% |
| Stocks | 30/36 | €1,943 | €4,054 | +€2,111 | +109% |
| Amounts receivable within one year | 40/41 | €31,586 | €18,991 | -€12,595 | -39.9% |
| Trade receivables | 40 | - | €13,263 | +€13,263 | |
| Other amounts receivable | 41 | €31,586 | €5,728 | -€25,858 | -81.9% |
| Cash at bank and in hand | 54/58 | €178,823 | €192,413 | +€13,590 | +7.6% |
| Deferred charges and accrued income | 490/1 | €14,981 | €7,919 | -€7,062 | -47.1% |
| Total equity and liabilities | 10/49 | €250,838 | €247,771 | -€3,067 | -1.2% |
| Equity | 10/15 | €20,405 | €51,989 | +€31,584 | +155% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €33,439 | +€31,584 | +1,703% |
| Distributable reserves | 133 | €1,855 | €33,439 | +€31,584 | +1,703% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €230,433 | €195,782 | -€34,651 | -15.0% |
| Amounts payable after more than one year | 17 | €15,514 | €0 | -€15,514 | -100% |
| Financial debts | 170/4 | €15,514 | €0 | -€15,514 | -100% |
| Amounts payable within one year | 42/48 | €177,626 | €185,861 | +€8,235 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €30,578 | €15,514 | -€15,064 | -49.3% |
| Trade debts | 44 | €31,523 | €118,313 | +€86,790 | +275% |
| Suppliers | 440/4 | €31,523 | €118,313 | +€86,790 | +275% |
| Taxes, remuneration and social security | 45 | €32,541 | €47,053 | +€14,513 | +44.6% |
| Taxes | 450/3 | €15,811 | €13,078 | -€2,733 | -17.3% |
| Remuneration and social security | 454/9 | €16,730 | €33,975 | +€17,246 | +103% |
| Other amounts payable | 47/48 | €82,985 | €4,980 | -€78,004 | -94.0% |
| Accrued charges and deferred income | 492/3 | €37,292 | €9,921 | -€27,372 | -73.4% |
| Non-recurring operating income | 76A | €1,384 | €81 | -€1,303 | -94.2% |
| Remuneration, social security and pensions | 62 | €184,838 | €239,783 | +€54,945 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,698 | €5,366 | -€9,331 | -63.5% |
| Other operating charges | 640/8 | €4,387 | €3,477 | -€910 | -20.7% |
| Gross operating margin | 9900 | €284,667 | €301,038 | +€16,370 | +5.8% |
| Operating profit (loss) | 9901 | €80,745 | €52,411 | -€28,333 | -35.1% |
| Financial income | 75/76B | €857 | €483 | -€374 | -43.7% |
| Recurring financial income | 75 | €857 | €483 | -€374 | -43.7% |
| Financial charges | 65/66B | €11,307 | €10,426 | -€881 | -7.8% |
| Recurring financial charges | 65 | €11,307 | €10,426 | -€881 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €70,295 | €42,468 | -€27,827 | -39.6% |
| Income taxes | 67/77 | €17,180 | €10,884 | -€6,295 | -36.6% |
| Profit (loss) for the period | 9904 | €53,115 | €31,584 | -€21,531 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,115 | €31,584 | -€21,531 | -40.5% |
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 1 November 2026 via checked.be.