DP SALES: 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 SALES
Largest movements
- Receivables within one year -€8,547
down €8,547 (-11.1%), from €76,887 to €68,339
of which Other amounts receivable: -€7,649
- Reserves -€13,672
down €13,672 (-36.2%), from €37,726 to €24,054
- Profit (loss) carried forward +€3,996
up €3,996 (+14.5%), from €27,587 to €31,584
- Tax, wage and social debts +€1,081
up €1,081 (+25.2%), from €4,297 to €5,378
- Gross operating margin +€5,174
up €5,174, from -€2,744 to €2,430
- Taxes +€1,352
up €1,352 (+165%), from €819 to €2,172
- Financial income -€348
down €348 (-6.8%), from €5,103 to €4,755
- Other operating charges -€170
down €170 (-29.3%), from €581 to €411
- Financial charges +€38
up €38 (+6.7%), from €569 to €606
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,887 | €68,339 | -€8,547 | -11.1% |
| Current assets | 29/58 | €76,887 | €68,339 | -€8,547 | -11.1% |
| Amounts receivable within one year | 40/41 | €76,887 | €68,339 | -€8,547 | -11.1% |
| Trade receivables | 40 | €898 | - | -€898 | |
| Other amounts receivable | 41 | €75,988 | €68,339 | -€7,649 | -10.1% |
| Total equity and liabilities | 10/49 | €76,887 | €68,339 | -€8,547 | -11.1% |
| Equity | 10/15 | €66,305 | €56,629 | -€9,676 | -14.6% |
| Contributions | 10/11 | €992 | €992 | = | 0.0% |
| Reserves | 13 | €37,726 | €24,054 | -€13,672 | -36.2% |
| Distributable reserves | 133 | €37,726 | €24,054 | -€13,672 | -36.2% |
| Profit (loss) carried forward | 14 | €27,587 | €31,584 | +€3,996 | +14.5% |
| Amounts payable | 17/49 | €10,582 | €11,710 | +€1,128 | +10.7% |
| Amounts payable within one year | 42/48 | €10,582 | €11,602 | +€1,020 | +9.6% |
| Financial debts | 43 | €2,320 | €2,495 | +€175 | +7.6% |
| Credit institutions | 430/8 | €2,320 | €2,495 | +€175 | +7.6% |
| Trade debts | 44 | €3,965 | €3,729 | -€236 | -6.0% |
| Suppliers | 440/4 | €3,965 | €3,729 | -€236 | -6.0% |
| Taxes, remuneration and social security | 45 | €4,297 | €5,378 | +€1,081 | +25.2% |
| Taxes | 450/3 | €4,297 | €5,378 | +€1,081 | +25.2% |
| Accrued charges and deferred income | 492/3 | - | €108 | +€108 | |
| Other operating charges | 640/8 | €581 | €411 | -€170 | -29.3% |
| Gross operating margin | 9900 | -€2,744 | €2,430 | +€5,174 | |
| Operating profit (loss) | 9901 | -€3,325 | €2,019 | +€5,344 | |
| Financial income | 75/76B | €5,103 | €4,755 | -€348 | -6.8% |
| Recurring financial income | 75 | €5,103 | €4,755 | -€348 | -6.8% |
| Financial charges | 65/66B | €569 | €606 | +€38 | +6.7% |
| Recurring financial charges | 65 | €569 | €606 | +€38 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €1,210 | €6,168 | +€4,958 | +410% |
| Income taxes | 67/77 | €819 | €2,172 | +€1,352 | +165% |
| Profit (loss) for the period | 9904 | €390 | €3,996 | +€3,606 | +924% |
| Profit (loss) for the period to be appropriated | 9905 | €390 | €3,996 | +€3,606 | +924% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.