DP MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€194,483
up €194,483 (+132.9%), from €146,356 to €340,839
mainly Net result for the year (+€322,358) and Depreciation (+€18,000)
- Receivables within one year +€18,086
up €18,086 (+30.9%), from €58,465 to €76,551
of which Trade receivables: +€12,427
- Tangible fixed assets -€18,000
down €18,000 (-81.8%), from €21,995 to €3,995
- Current investments +€12,934
up €12,934 (+2.1%), from €609,000 to €621,934
- Reserves +€322,358
up €322,358 (+46.5%), from €692,591 to €1.0m
- Tax, wage and social debts -€115,624
down €115,624 (-81.4%), from €142,084 to €26,460
- Financial income +€16,299
up €16,299 (+474.7%), from €3,434 to €19,733
- Taxes +€6,170
up €6,170 (+4.4%), from €139,067 to €145,236
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 | €838,492 | €1,046,181 | +€207,689 | +24.8% |
| Fixed assets | 21/28 | €21,995 | €3,995 | -€18,000 | -81.8% |
| Tangible fixed assets | 22/27 | €21,995 | €3,995 | -€18,000 | -81.8% |
| Furniture and vehicles | 24 | €21,995 | €3,995 | -€18,000 | -81.8% |
| Current assets | 29/58 | €816,498 | €1,042,186 | +€225,689 | +27.6% |
| Amounts receivable within one year | 40/41 | €58,465 | €76,551 | +€18,086 | +30.9% |
| Trade receivables | 40 | €38,187 | €50,614 | +€12,427 | +32.5% |
| Other amounts receivable | 41 | €20,278 | €25,937 | +€5,659 | +27.9% |
| Current investments | 50/53 | €609,000 | €621,934 | +€12,934 | +2.1% |
| Cash at bank and in hand | 54/58 | €146,356 | €340,839 | +€194,483 | +132.9% |
| Deferred charges and accrued income | 490/1 | €2,677 | €2,862 | +€186 | +6.9% |
| Total equity and liabilities | 10/49 | €838,492 | €1,046,181 | +€207,689 | +24.8% |
| Equity | 10/15 | €694,591 | €1,016,949 | +€322,358 | +46.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €692,591 | €1,014,949 | +€322,358 | +46.5% |
| Distributable reserves | 133 | €692,591 | €1,014,949 | +€322,358 | +46.5% |
| Amounts payable | 17/49 | €143,901 | €29,232 | -€114,669 | -79.7% |
| Amounts payable within one year | 42/48 | €143,901 | €29,232 | -€114,669 | -79.7% |
| Financial debts | 43 | - | €2,123 | +€2,123 | |
| Credit institutions | 430/8 | - | €2,123 | +€2,123 | |
| Trade debts | 44 | €1,817 | €649 | -€1,168 | -64.3% |
| Suppliers | 440/4 | €1,817 | €649 | -€1,168 | -64.3% |
| Taxes, remuneration and social security | 45 | €142,084 | €26,460 | -€115,624 | -81.4% |
| Taxes | 450/3 | €142,084 | €26,460 | -€115,624 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,000 | €18,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,047 | €763 | -€283 | -27.1% |
| Gross operating margin | 9900 | €463,885 | €466,793 | +€2,908 | +0.6% |
| Operating profit (loss) | 9901 | €444,839 | €448,030 | +€3,191 | +0.7% |
| Financial income | 75/76B | €3,434 | €19,733 | +€16,299 | +474.7% |
| Recurring financial income | 75 | €3,434 | €19,733 | +€16,299 | +474.7% |
| Financial charges | 65/66B | €151 | €169 | +€17 | +11.6% |
| Recurring financial charges | 65 | €151 | €169 | +€17 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €448,121 | €467,595 | +€19,473 | +4.3% |
| Income taxes | 67/77 | €139,067 | €145,236 | +€6,170 | +4.4% |
| Profit (loss) for the period | 9904 | €309,055 | €322,358 | +€13,303 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €309,055 | €322,358 | +€13,303 | +4.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.