DP TORHOUT: 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 TORHOUT
Largest movements
- Receivables after one year +€108,000
new in 2025: €108,000
- Receivables within one year -€75,425
down €75,425 (-98.0%), from €76,945 to €1,520
of which Other amounts receivable: -€75,425
- Cash -€24,125
down €24,125 (-60.4%), from €39,945 to €15,820
mainly Receivables after one year (-€108,000) and Net result for the year (-€16,167)
- Stocks and contracts -€2,414
down €2,414 (-50.5%), from €4,784 to €2,370
- Debts after one year +€19,500
new in 2025: €19,500
- Tax, wage and social debts +€19,114
up €19,114 (+160%), from €11,976 to €31,091
of which Taxes: +€12,174
- Profit (loss) carried forward -€16,167
down €16,167 (-30.4%), from €53,106 to €36,939
- Trade debts -€9,660
down €9,660 (-14.5%), from €66,670 to €57,010
- Accrued charges and deferred income -€8,346
down €8,346 (-48.8%), from €17,090 to €8,744
- Gross operating margin -€37,876
down €37,876 (-16.5%), from €229,688 to €191,812
- Staff costs +€6,645
up €6,645 (+3.4%), from €194,434 to €201,079
- Financial charges +€2,899
up €2,899 (+646%), from €449 to €3,347
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 | €149,842 | €154,420 | +€4,578 | +3.1% |
| Fixed assets | 21/28 | €18,250 | €17,050 | -€1,200 | -6.6% |
| Tangible fixed assets | 22/27 | €6,000 | €4,800 | -€1,200 | -20.0% |
| Furniture and vehicles | 24 | €6,000 | €4,800 | -€1,200 | -20.0% |
| Financial fixed assets | 28 | €12,250 | €12,250 | = | 0.0% |
| Current assets | 29/58 | €131,592 | €137,370 | +€5,778 | +4.4% |
| Amounts receivable after more than one year | 29 | - | €108,000 | +€108,000 | |
| Other amounts receivable | 291 | - | €108,000 | +€108,000 | |
| Stocks and contracts in progress | 3 | €4,784 | €2,370 | -€2,414 | -50.5% |
| Stocks | 30/36 | €4,784 | €2,370 | -€2,414 | -50.5% |
| Amounts receivable within one year | 40/41 | €76,945 | €1,520 | -€75,425 | -98.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €76,945 | €1,520 | -€75,425 | -98.0% |
| Cash at bank and in hand | 54/58 | €39,945 | €15,820 | -€24,125 | -60.4% |
| Deferred charges and accrued income | 490/1 | €9,918 | €9,660 | -€257 | -2.6% |
| Total equity and liabilities | 10/49 | €149,842 | €154,420 | +€4,578 | +3.1% |
| Equity | 10/15 | €54,106 | €37,939 | -€16,167 | -29.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,106 | €36,939 | -€16,167 | -30.4% |
| Amounts payable | 17/49 | €95,736 | €116,481 | +€20,745 | +21.7% |
| Amounts payable after more than one year | 17 | - | €19,500 | +€19,500 | |
| Financial debts | 170/4 | - | €19,500 | +€19,500 | |
| Amounts payable within one year | 42/48 | €78,647 | €88,237 | +€9,590 | +12.2% |
| Trade debts | 44 | €66,670 | €57,010 | -€9,660 | -14.5% |
| Suppliers | 440/4 | €66,670 | €57,010 | -€9,660 | -14.5% |
| Taxes, remuneration and social security | 45 | €11,976 | €31,091 | +€19,114 | +160% |
| Taxes | 450/3 | €338 | €12,512 | +€12,174 | +3,605% |
| Remuneration and social security | 454/9 | €11,639 | €18,579 | +€6,940 | +59.6% |
| Other amounts payable | 47/48 | €0 | €136 | +€136 | |
| Accrued charges and deferred income | 492/3 | €17,090 | €8,744 | -€8,346 | -48.8% |
| Remuneration, social security and pensions | 62 | €194,434 | €201,079 | +€6,645 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €345 | €1,200 | +€855 | +247% |
| Other operating charges | 640/8 | €1,624 | €1,535 | -€88 | -5.4% |
| Gross operating margin | 9900 | €229,688 | €191,812 | -€37,876 | -16.5% |
| Operating profit (loss) | 9901 | €33,285 | -€12,003 | -€45,287 | |
| Financial income | 75/76B | €265 | €6 | -€259 | -97.6% |
| Recurring financial income | 75 | €265 | €6 | -€259 | -97.6% |
| Financial charges | 65/66B | €449 | €3,347 | +€2,899 | +646% |
| Recurring financial charges | 65 | €449 | €3,347 | +€2,899 | +646% |
| Profit (loss) for the period before taxes | 9903 | €33,101 | -€15,344 | -€48,445 | |
| Income taxes | 67/77 | €0 | €823 | +€823 | |
| Profit (loss) for the period | 9904 | €33,101 | -€16,167 | -€49,268 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,101 | -€16,167 | -€49,268 |
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.