DPB: 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.
DPB
Largest movements
- Receivables within one year -€8,438
down €8,438 (-72.4%), from €11,654 to €3,216
of which Trade receivables: -€7,954
- Deferred charges and accrued income -€929
down €929 (-81.7%), from €1,136 to €208
- Profit (loss) carried forward -€5,543
down €5,543 (-6.0%), from -€92,209 to -€97,752
- Trade debts -€3,917
down €3,917 (-24.4%), from €16,024 to €12,107
- Short-term financial debts -€3,846
down €3,846 (-76.1%), from €5,052 to €1,206
- Tax, wage and social debts +€3,177
up €3,177 (+44.4%), from €7,164 to €10,341
of which Remuneration and social security: +€3,438
- Other debts +€2,033
up €2,033 (+3.7%), from €55,343 to €57,376
- Gross operating margin +€9,108
up €9,108 (+122%), from €7,471 to €16,579
- Staff costs +€491
up €491 (+2.4%), from €20,215 to €20,706
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,916 | €3,549 | -€9,366 | -72.5% |
| Fixed assets | 21/28 | €125 | €125 | = | 0.0% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €12,791 | €3,424 | -€9,366 | -73.2% |
| Amounts receivable within one year | 40/41 | €11,654 | €3,216 | -€8,438 | -72.4% |
| Trade receivables | 40 | €10,772 | €2,818 | -€7,954 | -73.8% |
| Other amounts receivable | 41 | €882 | €398 | -€484 | -54.9% |
| Deferred charges and accrued income | 490/1 | €1,136 | €208 | -€929 | -81.7% |
| Total equity and liabilities | 10/49 | €12,916 | €3,549 | -€9,366 | -72.5% |
| Equity | 10/15 | -€71,938 | -€77,481 | -€5,543 | -7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,671 | €1,671 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,671 | €1,671 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,671 | €1,671 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,209 | -€97,752 | -€5,543 | -6.0% |
| Amounts payable | 17/49 | €84,854 | €81,030 | -€3,823 | -4.5% |
| Amounts payable within one year | 42/48 | €84,854 | €81,030 | -€3,823 | -4.5% |
| Financial debts | 43 | €5,052 | €1,206 | -€3,846 | -76.1% |
| Credit institutions | 430/8 | €5,052 | €1,206 | -€3,846 | -76.1% |
| Trade debts | 44 | €16,024 | €12,107 | -€3,917 | -24.4% |
| Suppliers | 440/4 | €16,024 | €12,107 | -€3,917 | -24.4% |
| Advances received on contracts in progress | 46 | €1,271 | - | -€1,271 | |
| Taxes, remuneration and social security | 45 | €7,164 | €10,341 | +€3,177 | +44.4% |
| Taxes | 450/3 | €339 | €79 | -€260 | -76.8% |
| Remuneration and social security | 454/9 | €6,825 | €10,262 | +€3,438 | +50.4% |
| Other amounts payable | 47/48 | €55,343 | €57,376 | +€2,033 | +3.7% |
| Remuneration, social security and pensions | 62 | €20,215 | €20,706 | +€491 | +2.4% |
| Other operating charges | 640/8 | €664 | €621 | -€43 | -6.5% |
| Gross operating margin | 9900 | €7,471 | €16,579 | +€9,108 | +122% |
| Operating profit (loss) | 9901 | -€13,408 | -€4,748 | +€8,660 | +64.6% |
| Financial income | 75/76B | €40 | €96 | +€56 | +139% |
| Recurring financial income | 75 | €40 | €96 | +€56 | +139% |
| Financial charges | 65/66B | €940 | €833 | -€106 | -11.3% |
| Recurring financial charges | 65 | €940 | €833 | -€106 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,308 | -€5,486 | +€8,822 | +61.7% |
| Income taxes | 67/77 | €174 | €57 | -€117 | -67.1% |
| Profit (loss) for the period | 9904 | -€14,482 | -€5,543 | +€8,939 | +61.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,482 | -€5,543 | +€8,939 | +61.7% |
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 27 October 2026 via checked.be.