DPC1: 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.
DPC1
Largest movements
- Receivables within one year -€649,785
down €649,785 (-42.6%), from €1.5m to €874,362
of which Trade receivables: -€672,124
- Stocks and contracts -€457,196
down €457,196 (-12.4%), from €3.7m to €3.2m
- Cash -€253,754
down €253,754 (-96.4%), from €263,215 to €9,461
mainly Trade debts (-€755,459) and Advances received (-€381,142)
- Trade debts -€755,459
down €755,459 (-36.9%), from €2.0m to €1.3m
- Advances received -€381,142
no longer reported in 2024 (was €381,142)
- Other debts -€122,936
down €122,936 (-6.5%), from €1.9m to €1.8m
- Profit (loss) carried forward -€83,300
down €83,300 (-10.2%), from -€818,929 to -€902,229
- Gross operating margin +€561,232
up €561,232, from -€365,190 to €196,043
- Financial charges -€110,792
down €110,792 (-28.2%), from €392,478 to €281,686
of which Financial charges: -€94,526
- Other operating charges -€29,441
down €29,441 (-96.4%), from €30,540 to €1,099
- Write-downs +€28,930
no longer reported in 2024 (was -€28,930)
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.
Cash bridge derived
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 | €5,494,060 | €4,123,896 | -€1.4m | -24.9% |
| Fixed assets | 21/28 | €4,050 | €4,050 | = | 0.0% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €5,490,010 | €4,119,846 | -€1.4m | -25.0% |
| Stocks and contracts in progress | 3 | €3,693,219 | €3,236,023 | -€457,196 | -12.4% |
| Contracts in progress | 37 | €3,693,219 | €3,236,023 | -€457,196 | -12.4% |
| Amounts receivable within one year | 40/41 | €1,524,146 | €874,362 | -€649,785 | -42.6% |
| Trade receivables | 40 | €1,367,572 | €695,448 | -€672,124 | -49.1% |
| Other amounts receivable | 41 | €156,575 | €178,914 | +€22,339 | +14.3% |
| Cash at bank and in hand | 54/58 | €263,215 | €9,461 | -€253,754 | -96.4% |
| Deferred charges and accrued income | 490/1 | €9,430 | - | -€9,430 | |
| Total equity and liabilities | 10/49 | €5,494,060 | €4,123,896 | -€1.4m | -24.9% |
| Equity | 10/15 | -€810,869 | -€894,169 | -€83,300 | -10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€818,929 | -€902,229 | -€83,300 | -10.2% |
| Amounts payable | 17/49 | €6,304,929 | €5,018,065 | -€1.3m | -20.4% |
| Amounts payable after more than one year | 17 | €10,615 | - | -€10,615 | |
| Financial debts | 170/4 | €10,615 | - | -€10,615 | |
| Amounts payable within one year | 42/48 | €6,294,315 | €5,018,065 | -€1.3m | -20.3% |
| Financial debts | 43 | €1,946,000 | €1,946,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,946,000 | €1,946,000 | = | 0.0% |
| Trade debts | 44 | €2,044,691 | €1,289,233 | -€755,459 | -36.9% |
| Suppliers | 440/4 | €2,044,691 | €1,289,233 | -€755,459 | -36.9% |
| Advances received on contracts in progress | 46 | €381,142 | - | -€381,142 | |
| Taxes, remuneration and social security | 45 | €16,714 | - | -€16,714 | |
| Taxes | 450/3 | €16,714 | - | -€16,714 | |
| Other amounts payable | 47/48 | €1,905,768 | €1,782,832 | -€122,936 | -6.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€28,930 | - | +€28,930 | |
| Other operating charges | 640/8 | €30,540 | €1,099 | -€29,441 | -96.4% |
| Gross operating margin | 9900 | -€365,190 | €196,043 | +€561,232 | |
| Operating profit (loss) | 9901 | -€366,800 | €194,943 | +€561,743 | |
| Financial income | 75/76B | €3,758 | €3,442 | -€315 | -8.4% |
| Recurring financial income | 75 | €3,758 | €3,442 | -€315 | -8.4% |
| Financial charges | 65/66B | €392,478 | €281,686 | -€110,792 | -28.2% |
| Recurring financial charges | 65 | €376,212 | €281,686 | -€94,526 | -25.1% |
| Non-recurring financial charges | 66B | €16,265 | - | -€16,265 | |
| Profit (loss) for the period before taxes | 9903 | -€755,519 | -€83,300 | +€672,219 | +89.0% |
| Profit (loss) for the period | 9904 | -€755,519 | -€83,300 | +€672,219 | +89.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€755,519 | -€83,300 | +€672,219 | +89.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.