DP-Z: 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-Z
Largest movements
- Cash +€74,832
up €74,832 (+314%), from €23,840 to €98,672
mainly Other debts (+€98,106) and Depreciation (+€15,000)
- Tangible fixed assets -€15,000
down €15,000 (-4.1%), from €362,500 to €347,500
- Other debts +€98,106
new in 2025: €98,106
- Profit (loss) carried forward -€41,043
down €41,043 (-91.5%), from -€44,858 to -€85,901
- Gross operating margin -€7,448
down €7,448 (-1.8%), from €415,517 to €408,069
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 | €463,116 | €522,928 | +€59,813 | +12.9% |
| Fixed assets | 21/28 | €362,500 | €347,500 | -€15,000 | -4.1% |
| Tangible fixed assets | 22/27 | €362,500 | €347,500 | -€15,000 | -4.1% |
| Land and buildings | 22 | €362,500 | €347,500 | -€15,000 | -4.1% |
| Current assets | 29/58 | €100,616 | €175,428 | +€74,813 | +74.4% |
| Amounts receivable within one year | 40/41 | €76,776 | €76,756 | -€20 | 0.0% |
| Trade receivables | 40 | €1,260 | €1,304 | +€44 | +3.5% |
| Other amounts receivable | 41 | €75,516 | €75,453 | -€64 | -0.1% |
| Cash at bank and in hand | 54/58 | €23,840 | €98,672 | +€74,832 | +314% |
| Total equity and liabilities | 10/49 | €463,116 | €522,928 | +€59,813 | +12.9% |
| Equity | 10/15 | €463,116 | €422,072 | -€41,043 | -8.9% |
| Contributions | 10/11 | €461,973 | €461,973 | = | 0.0% |
| Capital | 10 | €460,000 | €460,000 | = | 0.0% |
| Issued capital | 100 | €460,000 | €460,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,973 | €1,973 | = | 0.0% |
| Share premium | 1100/10 | €1,973 | €1,973 | = | 0.0% |
| Reserves | 13 | €46,000 | €46,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €46,000 | €46,000 | = | 0.0% |
| Legal reserve | 130 | €46,000 | €46,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,858 | -€85,901 | -€41,043 | -91.5% |
| Amounts payable | 17/49 | - | €100,856 | +€100,856 | |
| Amounts payable within one year | 42/48 | - | €100,856 | +€100,856 | |
| Trade debts | 44 | - | €2,750 | +€2,750 | |
| Suppliers | 440/4 | - | €2,750 | +€2,750 | |
| Other amounts payable | 47/48 | - | €98,106 | +€98,106 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,000 | €15,000 | = | 0.0% |
| Other operating charges | 640/8 | €36,019 | €37,144 | +€1,125 | +3.1% |
| Non-recurring operating charges | 66A | €322,232 | €397,062 | +€74,830 | +23.2% |
| Gross operating margin | 9900 | €415,517 | €408,069 | -€7,448 | -1.8% |
| Operating profit (loss) | 9901 | €42,266 | -€41,137 | -€83,403 | |
| Financial income | 75/76B | €43 | €150 | +€107 | +246% |
| Recurring financial income | 75 | €43 | €150 | +€107 | +246% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €42,285 | -€41,011 | -€83,297 | |
| Income taxes | 67/77 | €13 | €32 | +€19 | +146% |
| Profit (loss) for the period | 9904 | €42,272 | -€41,043 | -€83,316 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,272 | -€41,043 | -€83,316 |
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.