DP MOTORS: 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 MOTORS
Largest movements
- Cash +€4,564
up €4,564 (+23.4%), from €19,468 to €24,032
mainly Receivables within one year (+€4,328) and Deferred charges and accrued income (+€1,949)
- Receivables within one year -€4,328
down €4,328 (-34.0%), from €12,745 to €8,417
of which Trade receivables: -€4,951
- Deferred charges and accrued income -€1,949
down €1,949 (-62.1%), from €3,139 to €1,190
- Intangible fixed assets -€495
down €495 (-67.3%), from €735 to €240
- Tax, wage and social debts -€1,268
down €1,268 (-57.7%), from €2,198 to €930
- Profit (loss) carried forward +€1,059
no longer reported in 2025 (was -€1,059)
- Reserves -€1,015
down €1,015 (-6.9%), from €14,704 to €13,689
of which Non-distributable reserves: -€1,860
- Accrued charges and deferred income -€550
no longer reported in 2025 (was €550)
- Other debts -€408
down €408 (-63.3%), from €645 to €237
- Turnover -€11,872
down €11,872 (-10.8%), from €110,161 to €98,289
- Purchases and services -€8,101
down €8,101 (-7.7%), from €104,723 to €96,622
- Gross operating margin -€3,784
down €3,784 (-68.4%), from €5,534 to €1,750
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 | €39,994 | €37,694 | -€2,300 | -5.8% |
| Fixed assets | 21/28 | €1,349 | €548 | -€801 | -59.4% |
| Intangible fixed assets | 21 | €735 | €240 | -€495 | -67.3% |
| Tangible fixed assets | 22/27 | €614 | €308 | -€306 | -49.8% |
| Plant, machinery and equipment | 23 | €235 | €178 | -€57 | -24.3% |
| Furniture and vehicles | 24 | €379 | €130 | -€249 | -65.7% |
| Current assets | 29/58 | €38,645 | €37,146 | -€1,499 | -3.9% |
| Stocks and contracts in progress | 3 | €3,293 | €3,507 | +€214 | +6.5% |
| Stocks | 30/36 | €3,293 | €3,507 | +€214 | +6.5% |
| Amounts receivable within one year | 40/41 | €12,745 | €8,417 | -€4,328 | -34.0% |
| Trade receivables | 40 | €12,104 | €7,153 | -€4,951 | -40.9% |
| Other amounts receivable | 41 | €641 | €1,264 | +€623 | +97.2% |
| Cash at bank and in hand | 54/58 | €19,468 | €24,032 | +€4,564 | +23.4% |
| Deferred charges and accrued income | 490/1 | €3,139 | €1,190 | -€1,949 | -62.1% |
| Total equity and liabilities | 10/49 | €39,994 | €37,694 | -€2,300 | -5.8% |
| Equity | 10/15 | €32,245 | €32,289 | +€44 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,704 | €13,689 | -€1,015 | -6.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €12,844 | €13,689 | +€845 | +6.6% |
| Profit (loss) carried forward | 14 | -€1,059 | - | +€1,059 | |
| Amounts payable | 17/49 | €7,749 | €5,405 | -€2,344 | -30.2% |
| Amounts payable within one year | 42/48 | €7,199 | €5,405 | -€1,794 | -24.9% |
| Trade debts | 44 | €4,356 | €4,238 | -€118 | -2.7% |
| Suppliers | 440/4 | €4,356 | €4,238 | -€118 | -2.7% |
| Taxes, remuneration and social security | 45 | €2,198 | €930 | -€1,268 | -57.7% |
| Taxes | 450/3 | €2,198 | €930 | -€1,268 | -57.7% |
| Other amounts payable | 47/48 | €645 | €237 | -€408 | -63.3% |
| Accrued charges and deferred income | 492/3 | €550 | - | -€550 | |
| Turnover | 70 | €110,161 | €98,289 | -€11,872 | -10.8% |
| Non-recurring operating income | 76A | €96 | - | -€96 | |
| Goods, raw materials, services and sundry goods | 60/61 | €104,723 | €96,622 | -€8,101 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,711 | €662 | -€1,049 | -61.3% |
| Other operating charges | 640/8 | €1,090 | €851 | -€239 | -21.9% |
| Gross operating margin | 9900 | €5,534 | €1,750 | -€3,784 | -68.4% |
| Operating profit (loss) | 9901 | €2,733 | €237 | -€2,496 | -91.3% |
| Financial income | 75/76B | €71 | €14 | -€57 | -80.3% |
| Recurring financial income | 75 | €71 | €14 | -€57 | -80.3% |
| Financial charges | 65/66B | €194 | €207 | +€13 | +6.7% |
| Recurring financial charges | 65 | €194 | €207 | +€13 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €2,610 | €44 | -€2,566 | -98.3% |
| Income taxes | 67/77 | -€8 | - | +€8 | |
| Profit (loss) for the period | 9904 | €2,618 | €44 | -€2,574 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,618 | €44 | -€2,574 | -98.3% |
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 25 October 2026 via checked.be.