DPC: 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.
DPC
Largest movements
- Cash +€28,220
up €28,220 (+31.2%), from €90,428 to €118,648
mainly Depreciation (+€33,848) and Net result for the year (+€20,087)
- Current investments -€20,000
down €20,000 (-28.6%), from €70,000 to €50,000
- Tangible fixed assets -€16,021
down €16,021 (-8.0%), from €199,614 to €183,593
of which Land and buildings: -€10,229
- Current portion of long-term debt -€30,524
down €30,524 (-100.0%), from €30,524 to €0
- Reserves +€20,087
up €20,087 (+6.5%), from €310,463 to €330,550
- Gross operating margin +€2,537
up €2,537 (+4.0%), from €63,405 to €65,942
- Taxes -€1,773
down €1,773 (-16.8%), from €10,576 to €8,803
- Depreciation +€1,655
up €1,655 (+5.1%), from €32,193 to €33,848
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 | €367,896 | €358,576 | -€9,320 | -2.5% |
| Fixed assets | 21/28 | €199,614 | €183,593 | -€16,021 | -8.0% |
| Tangible fixed assets | 22/27 | €199,614 | €183,593 | -€16,021 | -8.0% |
| Land and buildings | 22 | €130,529 | €120,300 | -€10,229 | -7.8% |
| Plant, machinery and equipment | 23 | - | €4,255 | +€4,255 | |
| Furniture and vehicles | 24 | €4,005 | €3,637 | -€368 | -9.2% |
| Leasing and similar rights | 25 | €65,080 | €55,402 | -€9,678 | -14.9% |
| Current assets | 29/58 | €168,282 | €174,983 | +€6,701 | +4.0% |
| Amounts receivable within one year | 40/41 | €7,854 | €6,335 | -€1,519 | -19.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €7,854 | €6,335 | -€1,519 | -19.3% |
| Current investments | 50/53 | €70,000 | €50,000 | -€20,000 | -28.6% |
| Cash at bank and in hand | 54/58 | €90,428 | €118,648 | +€28,220 | +31.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €367,896 | €358,576 | -€9,320 | -2.5% |
| Equity | 10/15 | €316,663 | €336,750 | +€20,087 | +6.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €310,463 | €330,550 | +€20,087 | +6.5% |
| Distributable reserves | 133 | €310,463 | €330,550 | +€20,087 | +6.5% |
| Amounts payable | 17/49 | €51,233 | €21,826 | -€29,407 | -57.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €50,435 | €20,888 | -€29,546 | -58.6% |
| Current portion of amounts payable after more than one year | 42 | €30,524 | €0 | -€30,524 | -100.0% |
| Trade debts | 44 | €4,683 | €5,366 | +€684 | +14.6% |
| Suppliers | 440/4 | €4,683 | €5,366 | +€684 | +14.6% |
| Taxes, remuneration and social security | 45 | €2,130 | €2,614 | +€484 | +22.7% |
| Taxes | 450/3 | €0 | €484 | +€484 | |
| Remuneration and social security | 454/9 | €2,130 | €2,130 | = | 0.0% |
| Other amounts payable | 47/48 | €13,097 | €12,908 | -€189 | -1.4% |
| Accrued charges and deferred income | 492/3 | €798 | €938 | +€139 | +17.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,193 | €33,848 | +€1,655 | +5.1% |
| Other operating charges | 640/8 | €2,959 | €2,985 | +€26 | +0.9% |
| Gross operating margin | 9900 | €63,405 | €65,942 | +€2,537 | +4.0% |
| Operating profit (loss) | 9901 | €28,253 | €29,109 | +€855 | +3.0% |
| Financial income | 75/76B | €1,673 | €1,341 | -€332 | -19.8% |
| Recurring financial income | 75 | €1,673 | €1,341 | -€332 | -19.8% |
| Financial charges | 65/66B | €1,349 | €1,560 | +€211 | +15.7% |
| Recurring financial charges | 65 | €1,349 | €1,560 | +€211 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €28,577 | €28,890 | +€313 | +1.1% |
| Income taxes | 67/77 | €10,576 | €8,803 | -€1,773 | -16.8% |
| Profit (loss) for the period | 9904 | €18,001 | €20,087 | +€2,086 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,001 | €20,087 | +€2,086 | +11.6% |
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 5 October 2026 via checked.be.