DP2L: what changed
Two fiscal 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.
DP2L
Largest movements
- Cash +€122,165
up €122,165 (+57.9%), from €210,885 to €333,050
mainly Net result for the year (+€58,288) and Accrued charges and deferred income (+€38,969)
- Tangible fixed assets -€15,158
down €15,158 (-14.1%), from €107,693 to €92,535
of which Furniture and vehicles: -€16,706
- Receivables within one year -€13,903
down €13,903 (-30.4%), from €45,780 to €31,877
of which Trade receivables: -€28,103
- Accrued charges and deferred income +€38,969
up €38,969 (+1125.6%), from €3,462 to €42,431
- Trade debts +€25,962
up €25,962 (+233.1%), from €11,138 to €37,100
- Reserves +€19,980
up €19,980 (+6.8%), from €293,400 to €313,380
- Tax, wage and social debts +€9,240
up €9,240 (+329.6%), from €2,803 to €12,043
- Purchases and services +€68,313
up €68,313 (+40.4%), from €169,074 to €237,387
- Turnover +€56,448
up €56,448 (+35.0%), from €161,241 to €217,689
- Gross operating margin +€36,795
up €36,795 (+52.9%), from €69,600 to €106,395
- Depreciation +€19,487
up €19,487 (+415.7%), from €4,688 to €24,175
- Taxes +€5,271
up €5,271 (+28.4%), from €18,584 to €23,855
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.
Cash bridge derived
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 | €364,358 | €458,517 | +€94,159 | +25.8% |
| Fixed assets | 21/28 | €107,693 | €92,535 | -€15,158 | -14.1% |
| Tangible fixed assets | 22/27 | €107,693 | €92,535 | -€15,158 | -14.1% |
| Plant, machinery and equipment | 23 | €5,102 | €10,475 | +€5,373 | +105.3% |
| Furniture and vehicles | 24 | €91,556 | €74,850 | -€16,706 | -18.2% |
| Other tangible fixed assets | 26 | €11,035 | €7,210 | -€3,825 | -34.7% |
| Current assets | 29/58 | €256,665 | €365,982 | +€109,317 | +42.6% |
| Amounts receivable within one year | 40/41 | €45,780 | €31,877 | -€13,903 | -30.4% |
| Trade receivables | 40 | €28,103 | - | -€28,103 | |
| Other amounts receivable | 41 | €17,677 | €31,877 | +€14,200 | +80.3% |
| Cash at bank and in hand | 54/58 | €210,885 | €333,050 | +€122,165 | +57.9% |
| Deferred charges and accrued income | 490/1 | - | €1,055 | +€1,055 | |
| Total equity and liabilities | 10/49 | €364,358 | €458,517 | +€94,159 | +25.8% |
| Equity | 10/15 | €346,955 | €366,943 | +€19,988 | +5.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €293,400 | €313,380 | +€19,980 | +6.8% |
| Distributable reserves | 133 | €293,400 | €313,380 | +€19,980 | +6.8% |
| Profit (loss) carried forward | 14 | €33,555 | €33,563 | +€8 | 0.0% |
| Amounts payable | 17/49 | €17,403 | €91,574 | +€74,171 | +426.2% |
| Amounts payable within one year | 42/48 | €13,941 | €49,143 | +€35,202 | +252.5% |
| Trade debts | 44 | €11,138 | €37,100 | +€25,962 | +233.1% |
| Suppliers | 440/4 | €11,138 | €37,100 | +€25,962 | +233.1% |
| Taxes, remuneration and social security | 45 | €2,803 | €12,043 | +€9,240 | +329.6% |
| Taxes | 450/3 | €2,803 | €12,043 | +€9,240 | +329.6% |
| Accrued charges and deferred income | 492/3 | €3,462 | €42,431 | +€38,969 | +1125.6% |
| Turnover | 70 | €161,241 | €217,689 | +€56,448 | +35.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €169,074 | €237,387 | +€68,313 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,688 | €24,175 | +€19,487 | +415.7% |
| Gross operating margin | 9900 | €69,600 | €106,395 | +€36,795 | +52.9% |
| Operating profit (loss) | 9901 | €64,912 | €82,220 | +€17,308 | +26.7% |
| Financial income | 75/76B | €573 | €746 | +€173 | +30.2% |
| Recurring financial income | 75 | €573 | €746 | +€173 | +30.2% |
| Financial charges | 65/66B | €390 | €823 | +€433 | +111.0% |
| Recurring financial charges | 65 | €390 | €823 | +€433 | +111.0% |
| Profit (loss) for the period before taxes | 9903 | €65,095 | €82,143 | +€17,048 | +26.2% |
| Income taxes | 67/77 | €18,584 | €23,855 | +€5,271 | +28.4% |
| Profit (loss) for the period | 9904 | €46,511 | €58,288 | +€11,777 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,511 | €58,288 | +€11,777 | +25.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.