DP MANAGEMENT: 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 MANAGEMENT
Largest movements
- Deferred charges and accrued income +€76,802
up €76,802 (+3,353%), from €2,291 to €79,092
- Receivables within one year -€23,375
down €23,375 (-65.9%), from €35,468 to €12,093
of which Trade receivables: -€24,654
- Tangible fixed assets +€11,891
new in 2025: €11,891
- Cash +€6,303
up €6,303 (+7.9%), from €79,690 to €85,994
mainly Other debts (+€150,503) and Net result for the year (+€93,413)
- Other debts +€150,503
up €150,503 (+1,685%), from €8,931 to €159,434
- Reserves -€79,087
down €79,087 (-83.5%), from €94,664 to €15,577
- Tax, wage and social debts +€2,143
up €2,143 (+26.5%), from €8,074 to €10,217
of which Taxes: +€2,143
- Gross operating margin +€48,094
up €48,094 (+74.8%), from €64,328 to €112,423
- Taxes +€10,498
up €10,498 (+74.5%), from €14,090 to €24,588
- Depreciation +€1,546
new in 2025: €1,546
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 | €133,979 | €205,600 | +€71,621 | +53.5% |
| Fixed assets | 21/28 | €16,530 | €28,421 | +€11,891 | +71.9% |
| Tangible fixed assets | 22/27 | - | €11,891 | +€11,891 | |
| Furniture and vehicles | 24 | - | €11,891 | +€11,891 | |
| Financial fixed assets | 28 | €16,530 | €16,530 | = | 0.0% |
| Current assets | 29/58 | €117,449 | €177,179 | +€59,730 | +50.9% |
| Amounts receivable within one year | 40/41 | €35,468 | €12,093 | -€23,375 | -65.9% |
| Trade receivables | 40 | €35,468 | €10,814 | -€24,654 | -69.5% |
| Other amounts receivable | 41 | - | €1,279 | +€1,279 | |
| Cash at bank and in hand | 54/58 | €79,690 | €85,994 | +€6,303 | +7.9% |
| Deferred charges and accrued income | 490/1 | €2,291 | €79,092 | +€76,802 | +3,353% |
| Total equity and liabilities | 10/49 | €133,979 | €205,600 | +€71,621 | +53.5% |
| Equity | 10/15 | €113,264 | €34,177 | -€79,087 | -69.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,664 | €15,577 | -€79,087 | -83.5% |
| Distributable reserves | 133 | €94,664 | €15,577 | -€79,087 | -83.5% |
| Amounts payable | 17/49 | €20,715 | €171,423 | +€150,708 | +728% |
| Amounts payable within one year | 42/48 | €20,715 | €171,423 | +€150,708 | +728% |
| Trade debts | 44 | €3,710 | €1,771 | -€1,938 | -52.3% |
| Suppliers | 440/4 | €3,710 | €1,771 | -€1,938 | -52.3% |
| Taxes, remuneration and social security | 45 | €8,074 | €10,217 | +€2,143 | +26.5% |
| Taxes | 450/3 | €6,424 | €8,567 | +€2,143 | +33.4% |
| Remuneration and social security | 454/9 | €1,650 | €1,650 | = | 0.0% |
| Other amounts payable | 47/48 | €8,931 | €159,434 | +€150,503 | +1,685% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,546 | +€1,546 | |
| Other operating charges | 640/8 | €1,343 | €1,618 | +€274 | +20.4% |
| Gross operating margin | 9900 | €64,328 | €112,423 | +€48,094 | +74.8% |
| Operating profit (loss) | 9901 | €62,985 | €109,259 | +€46,274 | +73.5% |
| Financial income | 75/76B | €10,277 | €9,299 | -€978 | -9.5% |
| Recurring financial income | 75 | €10,277 | €9,299 | -€978 | -9.5% |
| Financial charges | 65/66B | €902 | €557 | -€345 | -38.2% |
| Recurring financial charges | 65 | €902 | €557 | -€345 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €72,360 | €118,001 | +€45,641 | +63.1% |
| Income taxes | 67/77 | €14,090 | €24,588 | +€10,498 | +74.5% |
| Profit (loss) for the period | 9904 | €58,270 | €93,413 | +€35,143 | +60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,270 | €93,413 | +€35,143 | +60.3% |
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 14 October 2026 via checked.be.