DP SURGICAL SUPPORT: 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 SURGICAL SUPPORT
Largest movements
- Cash +€10,756
up €10,756 (+56.3%), from €19,114 to €29,870
mainly Net result for the year (+€6,583) and Deferred charges and accrued income (+€3,750)
- Deferred charges and accrued income -€3,750
down €3,750 (-33.3%), from €11,250 to €7,500
- Tangible fixed assets +€1,225
up €1,225 (+43.6%), from €2,812 to €4,037
of which Furniture and vehicles: +€1,806
- Receivables within one year -€1,048
down €1,048 (-20.0%), from €5,235 to €4,187
of which Trade receivables: -€1,068
- Reserves +€6,583
up €6,583 (+49.1%), from €13,395 to €19,977
- Other debts +€3,505
up €3,505 (+25.3%), from €13,831 to €17,337
- Tax, wage and social debts -€2,905
down €2,905 (-60.2%), from €4,822 to €1,917
of which Taxes: -€1,906
- Gross operating margin -€7,718
down €7,718 (-40.1%), from €19,267 to €11,549
- Taxes -€1,906
down €1,906 (-49.9%), from €3,823 to €1,917
- Financial charges +€821
up €821 (+73.1%), from €1,122 to €1,943
- Depreciation +€512
up €512 (+556%), from €92 to €604
- Other operating charges -€333
down €333 (-39.8%), from €835 to €503
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 | €38,411 | €45,594 | +€7,183 | +18.7% |
| Fixed assets | 21/28 | €2,812 | €4,037 | +€1,225 | +43.6% |
| Tangible fixed assets | 22/27 | €2,812 | €4,037 | +€1,225 | +43.6% |
| Plant, machinery and equipment | 23 | €2,812 | €2,231 | -€581 | -20.7% |
| Furniture and vehicles | 24 | - | €1,806 | +€1,806 | |
| Current assets | 29/58 | €35,599 | €41,557 | +€5,958 | +16.7% |
| Amounts receivable within one year | 40/41 | €5,235 | €4,187 | -€1,048 | -20.0% |
| Trade receivables | 40 | €5,235 | €4,167 | -€1,068 | -20.4% |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Cash at bank and in hand | 54/58 | €19,114 | €29,870 | +€10,756 | +56.3% |
| Deferred charges and accrued income | 490/1 | €11,250 | €7,500 | -€3,750 | -33.3% |
| Total equity and liabilities | 10/49 | €38,411 | €45,594 | +€7,183 | +18.7% |
| Equity | 10/15 | €19,395 | €25,977 | +€6,583 | +33.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €13,395 | €19,977 | +€6,583 | +49.1% |
| Distributable reserves | 133 | €13,395 | €19,977 | +€6,583 | +49.1% |
| Amounts payable | 17/49 | €19,016 | €19,617 | +€600 | +3.2% |
| Amounts payable within one year | 42/48 | €19,016 | €19,617 | +€600 | +3.2% |
| Trade debts | 44 | €363 | €363 | = | 0.0% |
| Suppliers | 440/4 | €363 | €363 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €4,822 | €1,917 | -€2,905 | -60.2% |
| Taxes | 450/3 | €3,823 | €1,917 | -€1,906 | -49.9% |
| Remuneration and social security | 454/9 | €999 | - | -€999 | |
| Other amounts payable | 47/48 | €13,831 | €17,337 | +€3,505 | +25.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92 | €604 | +€512 | +556% |
| Other operating charges | 640/8 | €835 | €503 | -€333 | -39.8% |
| Gross operating margin | 9900 | €19,267 | €11,549 | -€7,718 | -40.1% |
| Operating profit (loss) | 9901 | €18,340 | €10,443 | -€7,897 | -43.1% |
| Financial charges | 65/66B | €1,122 | €1,943 | +€821 | +73.1% |
| Recurring financial charges | 65 | €1,122 | €1,943 | +€821 | +73.1% |
| Profit (loss) for the period before taxes | 9903 | €17,218 | €8,500 | -€8,718 | -50.6% |
| Income taxes | 67/77 | €3,823 | €1,917 | -€1,906 | -49.9% |
| Profit (loss) for the period | 9904 | €13,395 | €6,583 | -€6,812 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,395 | €6,583 | -€6,812 | -50.9% |
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 23 October 2026 via checked.be.