DP Sint-Niklaas: 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 Sint-Niklaas
Largest movements
- Receivables within one year +€12,383
up €12,383 (+106%), from €11,660 to €24,043
of which Other amounts receivable: +€12,532
- Deferred charges and accrued income +€9,077
up €9,077 (+1,120%), from €810 to €9,887
- Cash -€8,488
down €8,488 (-22.8%), from €37,205 to €28,717
mainly Tax, wage and social debts (-€34,528) and Investment in fixed assets (net) (-€32,113)
- Stocks and contracts +€7,483
up €7,483 (+99.6%), from €7,517 to €15,000
- Tangible fixed assets -€5,810
down €5,810 (-5.9%), from €97,832 to €92,022
of which Other tangible fixed assets: -€21,429
- Profit (loss) carried forward +€48,250
up €48,250, from -€40,445 to €7,805
- Tax, wage and social debts -€34,528
down €34,528 (-36.7%), from €94,091 to €59,563
of which Taxes: -€18,738
- Current portion of long-term debt -€22,819
down €22,819 (-100%), from €22,819 to €0
- Other debts +€17,924
new in 2025: €17,924
- Trade debts +€5,690
up €5,690 (+8.4%), from €67,768 to €73,458
- Staff costs -€145,956
down €145,956 (-33.9%), from €430,057 to €284,101
- Financial charges -€59,896
down €59,896 (-94.1%), from €63,622 to €3,727
- Other operating charges +€10,811
up €10,811 (+15.0%), from €72,097 to €82,908
- Gross operating margin +€9,155
up €9,155 (+2.0%), from €449,712 to €458,867
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 | €155,023 | €169,668 | +€14,645 | +9.4% |
| Fixed assets | 21/28 | €97,832 | €92,022 | -€5,810 | -5.9% |
| Tangible fixed assets | 22/27 | €97,832 | €92,022 | -€5,810 | -5.9% |
| Plant, machinery and equipment | 23 | €2,221 | €1,231 | -€990 | -44.6% |
| Furniture and vehicles | 24 | €22,459 | €39,068 | +€16,609 | +74.0% |
| Other tangible fixed assets | 26 | €73,151 | €51,722 | -€21,429 | -29.3% |
| Current assets | 29/58 | €57,191 | €77,646 | +€20,455 | +35.8% |
| Stocks and contracts in progress | 3 | €7,517 | €15,000 | +€7,483 | +99.6% |
| Stocks | 30/36 | €7,517 | €15,000 | +€7,483 | +99.6% |
| Amounts receivable within one year | 40/41 | €11,660 | €24,043 | +€12,383 | +106% |
| Trade receivables | 40 | €176 | €27 | -€149 | -84.6% |
| Other amounts receivable | 41 | €11,484 | €24,016 | +€12,532 | +109% |
| Cash at bank and in hand | 54/58 | €37,205 | €28,717 | -€8,488 | -22.8% |
| Deferred charges and accrued income | 490/1 | €810 | €9,887 | +€9,077 | +1,120% |
| Total equity and liabilities | 10/49 | €155,023 | €169,668 | +€14,645 | +9.4% |
| Equity | 10/15 | -€30,445 | €17,805 | +€48,250 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,445 | €7,805 | +€48,250 | |
| Amounts payable | 17/49 | €185,468 | €151,863 | -€33,605 | -18.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €184,678 | €150,946 | -€33,732 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €22,819 | €0 | -€22,819 | -100% |
| Trade debts | 44 | €67,768 | €73,458 | +€5,690 | +8.4% |
| Suppliers | 440/4 | €67,768 | €73,458 | +€5,690 | +8.4% |
| Taxes, remuneration and social security | 45 | €94,091 | €59,563 | -€34,528 | -36.7% |
| Taxes | 450/3 | €46,465 | €27,727 | -€18,738 | -40.3% |
| Remuneration and social security | 454/9 | €47,626 | €31,836 | -€15,789 | -33.2% |
| Other amounts payable | 47/48 | - | €17,924 | +€17,924 | |
| Accrued charges and deferred income | 492/3 | €790 | €918 | +€128 | +16.1% |
| Non-recurring operating income | 76A | - | €2,672 | +€2,672 | |
| Remuneration, social security and pensions | 62 | €430,057 | €284,101 | -€145,956 | -33.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,685 | €37,923 | +€4,238 | +12.6% |
| Other operating charges | 640/8 | €72,097 | €82,908 | +€10,811 | +15.0% |
| Gross operating margin | 9900 | €449,712 | €458,867 | +€9,155 | +2.0% |
| Operating profit (loss) | 9901 | -€86,127 | €53,935 | +€140,062 | |
| Financial income | 75/76B | €0 | €664 | +€664 | |
| Recurring financial income | 75 | €0 | €664 | +€664 | |
| Financial charges | 65/66B | €63,622 | €3,727 | -€59,896 | -94.1% |
| Recurring financial charges | 65 | €63,622 | €3,727 | -€59,896 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | -€149,749 | €50,872 | +€200,622 | |
| Income taxes | 67/77 | -€245 | €2,623 | +€2,868 | |
| Profit (loss) for the period | 9904 | -€149,504 | €48,250 | +€197,754 | |
| Profit (loss) for the period to be appropriated | 9905 | -€149,504 | €48,250 | +€197,754 |
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 28 October 2026 via checked.be.