DPC INTERNATIONAL: 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.
What changed
DPC INTERNATIONAL
NACE 68.121, Development of residential building projects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€66,410
2024 · -€31,882-€34,529
Equity
€3.3m
2024 · €3.4m-€66,410
Cash
€15,148
2024 · €6,857+€8,291
Balance sheet total
€3.5m
2024 · €3.6m-€85,687
Largest movements
Assets
- Tangible fixed assets -€78,640
down €78,640 (-3.5%), from €2.2m to €2.2m
of which Assets under construction and advance payments: -€378,649
Equity and liabilities
- Profit (loss) carried forward -€66,410
down €66,410 (-3.6%), from €1.9m to €1.8m
Income statement
- Gross operating margin -€11,649
down €11,649 (-16.4%), from €70,923 to €59,274
- Depreciation +€9,537
up €9,537 (+10.2%), from €93,141 to €102,677
- Other operating charges +€3,500
up €3,500 (+38.6%), from €9,077 to €12,576
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.
Result 2024
-€31,882
Gross operating margin
-€11,649
Depreciation
-€9,537
Other operating charges
-€3,500
Other operating items
-€10,491
Financial income
+€133
Financial charges
+€506
Taxes
+€8
Result 2025
-€66,410
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€32,477
Investment
-€24,186
Financing
€0
Cash 2024
€6,857
From operations (derived)
+€32,477
Net result for the year
-€66,410
Depreciation
+€102,677
Receivables within one year
+€15,487
Trade debts
-€27,076
Tax, wage and social debts
+€4,806
Other debts
+€2,993
Investment (derived)
-€24,186
Investment in fixed assets (net)
-€24,186
Cash 2025
€15,148
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,607,168 | €3,521,481 | -€85,687 | -2.4% |
| Fixed assets | 21/28 | €2,760,486 | €2,681,995 | -€78,491 | -2.8% |
| Tangible fixed assets | 22/27 | €2,242,354 | €2,163,714 | -€78,640 | -3.5% |
| Land and buildings | 22 | €1,779,247 | €2,068,468 | +€289,221 | +16.3% |
| Plant, machinery and equipment | 23 | €41,337 | €44,902 | +€3,565 | +8.6% |
| Furniture and vehicles | 24 | €43,121 | €50,345 | +€7,224 | +16.8% |
| Assets under construction and advance payments | 27 | €378,649 | €0 | -€378,649 | -100% |
| Financial fixed assets | 28 | €518,132 | €518,280 | +€149 | 0.0% |
| Current assets | 29/58 | €846,683 | €839,486 | -€7,196 | -0.8% |
| Amounts receivable within one year | 40/41 | €839,826 | €824,338 | -€15,487 | -1.8% |
| Trade receivables | 40 | €114,316 | €103,517 | -€10,799 | -9.4% |
| Other amounts receivable | 41 | €725,510 | €720,821 | -€4,688 | -0.6% |
| Cash at bank and in hand | 54/58 | €6,857 | €15,148 | +€8,291 | +121% |
| Total equity and liabilities | 10/49 | €3,607,168 | €3,521,481 | -€85,687 | -2.4% |
| Equity | 10/15 | €3,411,761 | €3,345,351 | -€66,410 | -1.9% |
| Contributions | 10/11 | €1,135,352 | €1,135,352 | = | 0.0% |
| Capital | 10 | €1,135,352 | €1,135,352 | = | 0.0% |
| Issued capital | 100 | €1,135,352 | €1,135,352 | = | 0.0% |
| Reserves | 13 | €425,486 | €425,486 | = | 0.0% |
| Non-distributable reserves | 130/1 | €113,535 | €113,535 | = | 0.0% |
| Legal reserve | 130 | €113,535 | €113,535 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,632 | €7,632 | = | 0.0% |
| Distributable reserves | 133 | €304,319 | €304,319 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,850,923 | €1,784,513 | -€66,410 | -3.6% |
| Amounts payable | 17/49 | €195,407 | €176,130 | -€19,277 | -9.9% |
| Amounts payable within one year | 42/48 | €195,407 | €176,130 | -€19,277 | -9.9% |
| Trade debts | 44 | €158,845 | €131,770 | -€27,076 | -17.0% |
| Suppliers | 440/4 | €158,845 | €131,770 | -€27,076 | -17.0% |
| Taxes, remuneration and social security | 45 | €13,280 | €18,085 | +€4,806 | +36.2% |
| Taxes | 450/3 | €13,280 | €18,085 | +€4,806 | +36.2% |
| Other amounts payable | 47/48 | €23,282 | €26,275 | +€2,993 | +12.9% |
| Non-recurring operating income | 76A | - | €13,252 | +€13,252 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,141 | €102,677 | +€9,537 | +10.2% |
| Other operating charges | 640/8 | €9,077 | €12,576 | +€3,500 | +38.6% |
| Non-recurring operating charges | 66A | - | €10,491 | +€10,491 | |
| Gross operating margin | 9900 | €70,923 | €59,274 | -€11,649 | -16.4% |
| Operating profit (loss) | 9901 | -€31,294 | -€66,470 | -€35,176 | -112% |
| Financial income | 75/76B | €91 | €225 | +€133 | +146% |
| Recurring financial income | 75 | €91 | €225 | +€133 | +146% |
| Financial charges | 65/66B | €568 | €62 | -€506 | -89.0% |
| Recurring financial charges | 65 | €568 | €62 | -€506 | -89.0% |
| Profit (loss) for the period before taxes | 9903 | -€31,771 | -€66,308 | -€34,537 | -109% |
| Income taxes | 67/77 | €111 | €102 | -€8 | -7.7% |
| Profit (loss) for the period | 9904 | -€31,882 | -€66,410 | -€34,529 | -108% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,882 | -€66,410 | -€34,529 | -108% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.