DP TOOLS: 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 TOOLS
Largest movements
- Receivables within one year +€43,685
new in 2025: €43,685
- Cash -€6,957
down €6,957 (-42.7%), from €16,294 to €9,337
mainly Receivables within one year (-€43,685) and Investment in fixed assets (net) (-€7,479)
- Tangible fixed assets +€5,994
up €5,994 (+112%), from €5,330 to €11,324
of which Other tangible fixed assets: +€7,188
- Reserves +€30,000
new in 2025: €30,000
- Tax, wage and social debts +€13,547
up €13,547 (+132%), from €10,244 to €23,791
of which Taxes: +€10,247
- Profit (loss) carried forward -€1,311
down €1,311 (-14.5%), from €9,037 to €7,726
- Gross operating margin +€29,022
up €29,022 (+199%), from €14,551 to €43,573
- Taxes +€6,890
up €6,890 (+274%), from €2,518 to €9,408
- Financial charges +€1,718
up €1,718 (+2,632%), from €65 to €1,783
- Other operating charges +€464
up €464 (+29.1%), from €1,592 to €2,056
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 | €21,781 | €64,346 | +€42,566 | +195% |
| Formation expenses | 20 | €157 | - | -€157 | |
| Fixed assets | 21/28 | €5,330 | €11,324 | +€5,994 | +112% |
| Tangible fixed assets | 22/27 | €5,330 | €11,324 | +€5,994 | +112% |
| Plant, machinery and equipment | 23 | €3,204 | €2,547 | -€657 | -20.5% |
| Furniture and vehicles | 24 | €2,126 | €1,590 | -€536 | -25.2% |
| Other tangible fixed assets | 26 | - | €7,188 | +€7,188 | |
| Current assets | 29/58 | €16,294 | €53,022 | +€36,728 | +225% |
| Amounts receivable within one year | 40/41 | - | €43,685 | +€43,685 | |
| Trade receivables | 40 | - | €43,685 | +€43,685 | |
| Cash at bank and in hand | 54/58 | €16,294 | €9,337 | -€6,957 | -42.7% |
| Total equity and liabilities | 10/49 | €21,781 | €64,346 | +€42,566 | +195% |
| Equity | 10/15 | €11,537 | €40,226 | +€28,689 | +249% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €30,000 | +€30,000 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €9,037 | €7,726 | -€1,311 | -14.5% |
| Amounts payable | 17/49 | €10,244 | €24,120 | +€13,877 | +135% |
| Amounts payable within one year | 42/48 | €10,244 | €24,120 | +€13,877 | +135% |
| Trade debts | 44 | - | €329 | +€329 | |
| Suppliers | 440/4 | - | €329 | +€329 | |
| Taxes, remuneration and social security | 45 | €10,244 | €23,791 | +€13,547 | +132% |
| Taxes | 450/3 | €10,244 | €20,491 | +€10,247 | +100% |
| Remuneration and social security | 454/9 | - | €3,300 | +€3,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,339 | €1,641 | +€302 | +22.5% |
| Other operating charges | 640/8 | €1,592 | €2,056 | +€464 | +29.1% |
| Gross operating margin | 9900 | €14,551 | €43,573 | +€29,022 | +199% |
| Operating profit (loss) | 9901 | €11,620 | €39,876 | +€28,256 | +243% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €65 | €1,783 | +€1,718 | +2,632% |
| Recurring financial charges | 65 | €65 | €1,783 | +€1,718 | +2,632% |
| Profit (loss) for the period before taxes | 9903 | €11,554 | €38,097 | +€26,542 | +230% |
| Income taxes | 67/77 | €2,518 | €9,408 | +€6,890 | +274% |
| Profit (loss) for the period | 9904 | €9,037 | €28,689 | +€19,652 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €9,037 | €28,689 | +€19,652 | +217% |
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 14 October 2026 via checked.be.