DPA 056: 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.
DPA 056
Largest movements
- Financial fixed assets +€376,612
up €376,612 (+2.6%), from €14.3m to €14.7m
- Other debts +€3.3m
up €3.3m (+15.6%), from €20.8m to €24.1m
- Profit (loss) carried forward -€2.7m
down €2.7m (-1,860%), from -€147,151 to -€2.9m
- Write-downs +€3.0m
new in 2024: €3.0m
- Gross operating margin +€248,294
up €248,294, from -€129,279 to €119,014
- Financial income +€103,041
up €103,041 (+144%), from €71,455 to €174,496
- Taxes +€9,682
new in 2024: €9,682
- Financial charges +€9,009
up €9,009 (+178%), from €5,071 to €14,080
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,694,814 | €21,217,587 | +€522,773 | +2.5% |
| Fixed assets | 21/28 | €14,301,862 | €14,678,475 | +€376,612 | +2.6% |
| Financial fixed assets | 28 | €14,301,862 | €14,678,475 | +€376,612 | +2.6% |
| Current assets | 29/58 | €6,392,952 | €6,539,112 | +€146,160 | +2.3% |
| Amounts receivable within one year | 40/41 | €2,522,718 | €2,700,205 | +€177,486 | +7.0% |
| Trade receivables | 40 | - | €149,053 | +€149,053 | |
| Other amounts receivable | 41 | €2,522,718 | €2,551,152 | +€28,434 | +1.1% |
| Current investments | 50/53 | €3,819,596 | €3,608,385 | -€211,211 | -5.5% |
| Cash at bank and in hand | 54/58 | €50,331 | €230,178 | +€179,847 | +357% |
| Deferred charges and accrued income | 490/1 | €307 | €345 | +€38 | +12.4% |
| Total equity and liabilities | 10/49 | €20,694,814 | €21,217,587 | +€522,773 | +2.5% |
| Equity | 10/15 | -€146,151 | -€2,882,796 | -€2.7m | -1,872% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,151 | -€2,883,796 | -€2.7m | -1,860% |
| Amounts payable | 17/49 | €20,840,965 | €24,100,383 | +€3.3m | +15.6% |
| Amounts payable within one year | 42/48 | €20,840,965 | €24,100,383 | +€3.3m | +15.6% |
| Trade debts | 44 | €1,376 | €417 | -€959 | -69.7% |
| Suppliers | 440/4 | €1,376 | €417 | -€959 | -69.7% |
| Other amounts payable | 47/48 | €20,839,589 | €24,099,966 | +€3.3m | +15.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,000,000 | +€3.0m | |
| Other operating charges | 640/8 | €3,486 | €6,394 | +€2,908 | +83.4% |
| Gross operating margin | 9900 | -€129,279 | €119,014 | +€248,294 | |
| Operating profit (loss) | 9901 | -€132,765 | -€2,887,379 | -€2.8m | -2,075% |
| Financial income | 75/76B | €71,455 | €174,496 | +€103,041 | +144% |
| Recurring financial income | 75 | €71,455 | €174,496 | +€103,041 | +144% |
| Financial charges | 65/66B | €5,071 | €14,080 | +€9,009 | +178% |
| Recurring financial charges | 65 | €5,071 | €14,080 | +€9,009 | +178% |
| Profit (loss) for the period before taxes | 9903 | -€66,381 | -€2,726,963 | -€2.7m | -4,008% |
| Income taxes | 67/77 | - | €9,682 | +€9,682 | |
| Profit (loss) for the period | 9904 | -€66,381 | -€2,736,645 | -€2.7m | -4,023% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,381 | -€2,736,645 | -€2.7m | -4,023% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.