DP&P: 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&P
Largest movements
- Intangible fixed assets -€22,882
down €22,882 (-25.0%), from €91,528 to €68,646
- Deferred charges and accrued income +€21,404
new in 2025: €21,404
- Receivables within one year +€20,024
up €20,024 (+5.7%), from €348,609 to €368,633
- Tangible fixed assets -€12,892
down €12,892 (-32.3%), from €39,964 to €27,072
of which Furniture and vehicles: -€12,032
- Profit (loss) carried forward +€68,079
up €68,079 (+110%), from €61,932 to €130,011
- Tax, wage and social debts -€38,833
down €38,833 (-38.5%), from €100,933 to €62,100
of which Taxes: -€41,766
- Debts after one year -€11,875
down €11,875 (-74.5%), from €15,933 to €4,058
- Reserves -€9,000
down €9,000 (-3.8%), from €234,962 to €225,962
of which Distributable reserves: -€9,000
- Other debts +€9,000
new in 2025: €9,000
- Taxes -€15,140
down €15,140 (-37.1%), from €40,755 to €25,615
- Staff costs +€13,209
up €13,209 (+17.4%), from €75,972 to €89,180
- Gross operating margin +€5,187
up €5,187 (+2.6%), from €200,430 to €205,617
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 | €480,639 | €486,349 | +€5,710 | +1.2% |
| Fixed assets | 21/28 | €131,592 | €95,717 | -€35,874 | -27.3% |
| Intangible fixed assets | 21 | €91,528 | €68,646 | -€22,882 | -25.0% |
| Tangible fixed assets | 22/27 | €39,964 | €27,072 | -€12,892 | -32.3% |
| Land and buildings | 22 | €2,625 | €2,537 | -€87 | -3.3% |
| Plant, machinery and equipment | 23 | €2,545 | €1,773 | -€772 | -30.4% |
| Furniture and vehicles | 24 | €34,794 | €22,762 | -€12,032 | -34.6% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €100 | €0 | -€100 | -100% |
| Current assets | 29/58 | €349,048 | €390,632 | +€41,584 | +11.9% |
| Amounts receivable within one year | 40/41 | €348,609 | €368,633 | +€20,024 | +5.7% |
| Other amounts receivable | 41 | €348,609 | €368,633 | +€20,024 | +5.7% |
| Cash at bank and in hand | 54/58 | €439 | €595 | +€156 | +35.5% |
| Deferred charges and accrued income | 490/1 | - | €21,404 | +€21,404 | |
| Total equity and liabilities | 10/49 | €480,639 | €486,349 | +€5,710 | +1.2% |
| Equity | 10/15 | €316,621 | €375,701 | +€59,079 | +18.7% |
| Contributions | 10/11 | €19,728 | €19,728 | = | 0.0% |
| Reserves | 13 | €234,962 | €225,962 | -€9,000 | -3.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,610 | €11,610 | = | 0.0% |
| Distributable reserves | 133 | €221,492 | €212,492 | -€9,000 | -4.1% |
| Profit (loss) carried forward | 14 | €61,932 | €130,011 | +€68,079 | +110% |
| Amounts payable | 17/49 | €164,018 | €110,649 | -€53,369 | -32.5% |
| Amounts payable after more than one year | 17 | €15,933 | €4,058 | -€11,875 | -74.5% |
| Financial debts | 170/4 | €15,933 | €4,058 | -€11,875 | -74.5% |
| Amounts payable within one year | 42/48 | €145,219 | €106,591 | -€38,628 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €10,809 | €9,535 | -€1,274 | -11.8% |
| Financial debts | 43 | €12,854 | €7,531 | -€5,323 | -41.4% |
| Credit institutions | 430/8 | €12,854 | €7,531 | -€5,323 | -41.4% |
| Trade debts | 44 | €20,623 | €18,425 | -€2,199 | -10.7% |
| Suppliers | 440/4 | €20,623 | €18,425 | -€2,199 | -10.7% |
| Taxes, remuneration and social security | 45 | €100,933 | €62,100 | -€38,833 | -38.5% |
| Taxes | 450/3 | €83,522 | €41,757 | -€41,766 | -50.0% |
| Remuneration and social security | 454/9 | €17,410 | €20,344 | +€2,933 | +16.8% |
| Other amounts payable | 47/48 | - | €9,000 | +€9,000 | |
| Accrued charges and deferred income | 492/3 | €2,867 | €0 | -€2,867 | -100% |
| Non-recurring operating income | 76A | €8,596 | €0 | -€8,596 | -100% |
| Remuneration, social security and pensions | 62 | €75,972 | €89,180 | +€13,209 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,131 | €35,774 | +€1,643 | +4.8% |
| Other operating charges | 640/8 | €5,052 | €3,003 | -€2,049 | -40.6% |
| Gross operating margin | 9900 | €200,430 | €205,617 | +€5,187 | +2.6% |
| Operating profit (loss) | 9901 | €85,275 | €77,660 | -€7,616 | -8.9% |
| Financial income | 75/76B | €18,894 | €19,434 | +€540 | +2.9% |
| Recurring financial income | 75 | €18,894 | €19,434 | +€540 | +2.9% |
| Financial charges | 65/66B | €4,426 | €3,400 | -€1,026 | -23.2% |
| Recurring financial charges | 65 | €4,426 | €3,400 | -€1,026 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | €99,743 | €93,694 | -€6,049 | -6.1% |
| Income taxes | 67/77 | €40,755 | €25,615 | -€15,140 | -37.1% |
| Profit (loss) for the period | 9904 | €58,988 | €68,079 | +€9,091 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,988 | €68,079 | +€9,091 | +15.4% |
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.