DP SUMMIT: 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 SUMMIT
Largest movements
- Cash +€106,247
up €106,247 (+438.2%), from €24,246 to €130,493
mainly Current investments (+€73,647) and Depreciation (+€64,393)
- Current investments -€73,647
down €73,647 (-25.3%), from €291,511 to €217,864
- Tangible fixed assets -€29,549
down €29,549 (-2.1%), from €1.4m to €1.4m
of which Other tangible fixed assets: -€803,971
- Profit (loss) carried forward +€38,073
up €38,073 (+4.8%), from €793,483 to €831,556
- Other debts -€22,038
down €22,038 (-5.4%), from €408,596 to €386,558
- Depreciation +€29,051
up €29,051 (+82.2%), from €35,343 to €64,393
- Gross operating margin +€15,667
up €15,667 (+11.1%), from €141,131 to €156,798
- Financial charges -€5,683
down €5,683 (-16.4%), from €34,602 to €28,919
- Financial income +€3,139
up €3,139 (+78.1%), from €4,018 to €7,156
- Taxes -€1,735
down €1,735 (-11.5%), from €15,094 to €13,359
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 | €1,720,942 | €1,731,860 | +€10,919 | +0.6% |
| Fixed assets | 21/28 | €1,400,686 | €1,371,137 | -€29,549 | -2.1% |
| Tangible fixed assets | 22/27 | €1,400,686 | €1,371,137 | -€29,549 | -2.1% |
| Land and buildings | 22 | €593,349 | €1,353,239 | +€759,891 | +128.1% |
| Plant, machinery and equipment | 23 | €3,367 | €17,898 | +€14,531 | +431.6% |
| Other tangible fixed assets | 26 | €803,971 | €0 | -€803,971 | -100.0% |
| Current assets | 29/58 | €320,255 | €360,723 | +€40,468 | +12.6% |
| Amounts receivable within one year | 40/41 | €1,123 | €4,541 | +€3,418 | +304.2% |
| Trade receivables | 40 | - | €255 | +€255 | |
| Other amounts receivable | 41 | €1,123 | €4,286 | +€3,163 | +281.6% |
| Current investments | 50/53 | €291,511 | €217,864 | -€73,647 | -25.3% |
| Cash at bank and in hand | 54/58 | €24,246 | €130,493 | +€106,247 | +438.2% |
| Deferred charges and accrued income | 490/1 | €3,375 | €7,825 | +€4,450 | +131.9% |
| Total equity and liabilities | 10/49 | €1,720,942 | €1,731,860 | +€10,919 | +0.6% |
| Equity | 10/15 | €1,266,385 | €1,304,458 | +€38,073 | +3.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €410,929 | €410,929 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €404,731 | €404,731 | = | 0.0% |
| Profit (loss) carried forward | 14 | €793,483 | €831,556 | +€38,073 | +4.8% |
| Amounts payable | 17/49 | €454,556 | €427,402 | -€27,154 | -6.0% |
| Amounts payable after more than one year | 17 | €3,777 | €1,530 | -€2,248 | -59.5% |
| Other amounts payable | 178/9 | €3,777 | €1,530 | -€2,248 | -59.5% |
| Amounts payable within one year | 42/48 | €424,962 | €406,244 | -€18,718 | -4.4% |
| Financial debts | 43 | - | €117 | +€117 | |
| Credit institutions | 430/8 | - | €117 | +€117 | |
| Trade debts | 44 | €2,332 | €8,903 | +€6,571 | +281.7% |
| Suppliers | 440/4 | €2,332 | €8,903 | +€6,571 | +281.7% |
| Advances received on contracts in progress | 46 | - | €2,254 | +€2,254 | |
| Taxes, remuneration and social security | 45 | €14,033 | €8,412 | -€5,621 | -40.1% |
| Taxes | 450/3 | €14,033 | €8,412 | -€5,621 | -40.1% |
| Other amounts payable | 47/48 | €408,596 | €386,558 | -€22,038 | -5.4% |
| Accrued charges and deferred income | 492/3 | €25,817 | €19,629 | -€6,189 | -24.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,343 | €64,393 | +€29,051 | +82.2% |
| Other operating charges | 640/8 | €18,553 | €19,211 | +€657 | +3.5% |
| Gross operating margin | 9900 | €141,131 | €156,798 | +€15,667 | +11.1% |
| Operating profit (loss) | 9901 | €87,236 | €73,194 | -€14,041 | -16.1% |
| Financial income | 75/76B | €4,018 | €7,156 | +€3,139 | +78.1% |
| Recurring financial income | 75 | €4,018 | €7,156 | +€3,139 | +78.1% |
| Financial charges | 65/66B | €34,602 | €28,919 | -€5,683 | -16.4% |
| Recurring financial charges | 65 | €34,602 | €28,919 | -€5,683 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €56,651 | €51,432 | -€5,220 | -9.2% |
| Income taxes | 67/77 | €15,094 | €13,359 | -€1,735 | -11.5% |
| Profit (loss) for the period | 9904 | €41,557 | €38,073 | -€3,485 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €41,557 | €38,073 | -€3,485 | -8.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.