DP SYST: 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 SYST
Largest movements
- Receivables within one year -€156,348
down €156,348 (-87.6%), from €178,515 to €22,167
of which Other amounts receivable: -€160,000
- Current investments +€116,284
up €116,284 (+18.2%), from €637,723 to €754,007
- Cash +€73,410
up €73,410 (+252%), from €29,184 to €102,594
mainly Receivables within one year (+€156,348) and Net result for the year (+€88,804)
- Reserves +€36,824
up €36,824 (+7.4%), from €498,366 to €535,190
of which Distributable reserves: +€36,824
- Staff costs -€26,436
down €26,436 (-31.3%), from €84,454 to €58,018
- Turnover -€16,733
down €16,733 (-7.5%), from €224,451 to €207,717
- Gross operating margin -€14,603
down €14,603 (-7.7%), from €189,273 to €174,670
- Taxes +€8,487
up €8,487 (+21.9%), from €38,807 to €47,294
- Depreciation -€6,214
down €6,214 (-96.4%), from €6,443 to €230
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 | €850,050 | €885,504 | +€35,454 | +4.2% |
| Fixed assets | 21/28 | €4,628 | €6,735 | +€2,107 | +45.5% |
| Tangible fixed assets | 22/27 | €4,628 | €6,735 | +€2,107 | +45.5% |
| Plant, machinery and equipment | 23 | €4,628 | €5,876 | +€1,248 | +27.0% |
| Furniture and vehicles | 24 | €0 | €859 | +€859 | |
| Current assets | 29/58 | €845,422 | €878,769 | +€33,347 | +3.9% |
| Amounts receivable within one year | 40/41 | €178,515 | €22,167 | -€156,348 | -87.6% |
| Trade receivables | 40 | €17,437 | €21,089 | +€3,652 | +20.9% |
| Other amounts receivable | 41 | €161,078 | €1,078 | -€160,000 | -99.3% |
| Current investments | 50/53 | €637,723 | €754,007 | +€116,284 | +18.2% |
| Cash at bank and in hand | 54/58 | €29,184 | €102,594 | +€73,410 | +252% |
| Total equity and liabilities | 10/49 | €850,050 | €885,504 | +€35,454 | +4.2% |
| Equity | 10/15 | €774,496 | €812,624 | +€38,128 | +4.9% |
| Contributions | 10/11 | €275,700 | €275,700 | = | 0.0% |
| Contributions outside capital | 11 | €275,700 | €275,700 | = | 0.0% |
| Other | 1109/19 | €275,700 | €275,700 | = | 0.0% |
| Reserves | 13 | €498,366 | €535,190 | +€36,824 | +7.4% |
| Non-distributable reserves | 130/1 | €27,570 | €27,570 | = | 0.0% |
| Reserves not available under the articles | 1311 | €27,570 | €27,570 | = | 0.0% |
| Distributable reserves | 133 | €470,796 | €507,620 | +€36,824 | +7.8% |
| Profit (loss) carried forward | 14 | €430 | €1,734 | +€1,304 | +303% |
| Amounts payable | 17/49 | €75,554 | €72,880 | -€2,674 | -3.5% |
| Amounts payable within one year | 42/48 | €75,554 | €72,880 | -€2,674 | -3.5% |
| Trade debts | 44 | €5,904 | €960 | -€4,944 | -83.7% |
| Suppliers | 440/4 | €5,904 | €960 | -€4,944 | -83.7% |
| Taxes, remuneration and social security | 45 | €48,974 | €51,244 | +€2,270 | +4.6% |
| Taxes | 450/3 | €24,761 | €29,680 | +€4,919 | +19.9% |
| Remuneration and social security | 454/9 | €24,213 | €21,564 | -€2,649 | -10.9% |
| Other amounts payable | 47/48 | €20,676 | €20,676 | = | 0.0% |
| Turnover | 70 | €224,451 | €207,717 | -€16,733 | -7.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €36,178 | €33,048 | -€3,131 | -8.7% |
| Remuneration, social security and pensions | 62 | €84,454 | €58,018 | -€26,436 | -31.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,443 | €230 | -€6,214 | -96.4% |
| Other operating charges | 640/8 | €451 | €953 | +€502 | +111% |
| Gross operating margin | 9900 | €189,273 | €174,670 | -€14,603 | -7.7% |
| Operating profit (loss) | 9901 | €97,924 | €115,469 | +€17,545 | +17.9% |
| Financial income | 75/76B | €18,077 | €22,429 | +€4,352 | +24.1% |
| Recurring financial income | 75 | €18,077 | €22,429 | +€4,352 | +24.1% |
| Financial charges | 65/66B | €1,942 | €1,801 | -€141 | -7.3% |
| Recurring financial charges | 65 | €1,942 | €1,801 | -€141 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €114,059 | €136,098 | +€22,039 | +19.3% |
| Income taxes | 67/77 | €38,807 | €47,294 | +€8,487 | +21.9% |
| Profit (loss) for the period | 9904 | €75,252 | €88,804 | +€13,552 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €75,252 | €88,804 | +€13,552 | +18.0% |
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 18 October 2026 via checked.be.