DPC2: 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.
DPC2
Largest movements
- Receivables within one year -€213,121
down €213,121 (-11.2%), from €1.9m to €1.7m
- Cash -€204,267
down €204,267 (-94.1%), from €217,113 to €12,847
mainly Other debts (-€831,673) and Tax, wage and social debts (-€211,774)
- Stocks and contracts -€140,144
down €140,144 (-3.7%), from €3.8m to €3.7m
of which Stocks: -€190,490
- Other debts -€831,673
no longer reported in 2024 (was €831,673)
- Debts after one year +€571,401
up €571,401 (+22.7%), from €2.5m to €3.1m
- Tax, wage and social debts -€211,774
down €211,774 (-54.3%), from €389,794 to €178,019
- Profit (loss) carried forward -€200,341
down €200,341 (-14.2%), from €1.4m to €1.2m
- Trade debts +€79,109
up €79,109 (+21.2%), from €373,260 to €452,369
- Gross operating margin -€697,602
down €697,602 (-80.2%), from €869,667 to €172,065
- Taxes -€174,816
no longer reported in 2024 (was €174,816)
- Financial charges +€127,179
up €127,179 (+65.7%), from €193,501 to €320,680
- Financial income -€29,845
no longer reported in 2024 (was €29,845)
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 | €5,967,097 | €5,402,884 | -€564,213 | -9.5% |
| Fixed assets | 21/28 | €37,434 | €31,524 | -€5,910 | -15.8% |
| Tangible fixed assets | 22/27 | €37,434 | €31,524 | -€5,910 | -15.8% |
| Plant, machinery and equipment | 23 | €37,434 | €31,524 | -€5,910 | -15.8% |
| Current assets | 29/58 | €5,929,663 | €5,371,360 | -€558,303 | -9.4% |
| Stocks and contracts in progress | 3 | €3,805,812 | €3,665,667 | -€140,144 | -3.7% |
| Stocks | 30/36 | €3,516,844 | €3,326,354 | -€190,490 | -5.4% |
| Contracts in progress | 37 | €288,967 | €339,313 | +€50,346 | +17.4% |
| Amounts receivable within one year | 40/41 | €1,905,966 | €1,692,846 | -€213,121 | -11.2% |
| Other amounts receivable | 41 | €1,905,966 | €1,692,846 | -€213,121 | -11.2% |
| Cash at bank and in hand | 54/58 | €217,113 | €12,847 | -€204,267 | -94.1% |
| Deferred charges and accrued income | 490/1 | €772 | - | -€772 | |
| Total equity and liabilities | 10/49 | €5,967,097 | €5,402,884 | -€564,213 | -9.5% |
| Equity | 10/15 | €1,445,357 | €1,245,015 | -€200,341 | -13.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,415,357 | €1,215,015 | -€200,341 | -14.2% |
| Amounts payable | 17/49 | €4,521,741 | €4,157,869 | -€363,872 | -8.0% |
| Amounts payable after more than one year | 17 | €2,520,553 | €3,091,954 | +€571,401 | +22.7% |
| Financial debts | 170/4 | €2,520,553 | €3,091,954 | +€571,401 | +22.7% |
| Amounts payable within one year | 42/48 | €2,000,343 | €1,040,159 | -€960,184 | -48.0% |
| Current portion of amounts payable after more than one year | 42 | €20,617 | €20,886 | +€269 | +1.3% |
| Financial debts | 43 | €385,000 | €388,885 | +€3,885 | +1.0% |
| Credit institutions | 430/8 | €385,000 | €388,885 | +€3,885 | +1.0% |
| Trade debts | 44 | €373,260 | €452,369 | +€79,109 | +21.2% |
| Suppliers | 440/4 | €373,260 | €452,369 | +€79,109 | +21.2% |
| Taxes, remuneration and social security | 45 | €389,794 | €178,019 | -€211,774 | -54.3% |
| Taxes | 450/3 | €389,794 | €178,019 | -€211,774 | -54.3% |
| Other amounts payable | 47/48 | €831,673 | - | -€831,673 | |
| Accrued charges and deferred income | 492/3 | €845 | €25,755 | +€24,911 | +2948.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,910 | €5,910 | = | 0.0% |
| Other operating charges | 640/8 | €45,054 | €45,817 | +€763 | +1.7% |
| Gross operating margin | 9900 | €869,667 | €172,065 | -€697,602 | -80.2% |
| Operating profit (loss) | 9901 | €818,703 | €120,339 | -€698,365 | -85.3% |
| Financial income | 75/76B | €29,845 | - | -€29,845 | |
| Recurring financial income | 75 | €29,845 | - | -€29,845 | |
| Financial charges | 65/66B | €193,501 | €320,680 | +€127,179 | +65.7% |
| Recurring financial charges | 65 | €193,501 | €320,680 | +€127,179 | +65.7% |
| Profit (loss) for the period before taxes | 9903 | €655,047 | -€200,341 | -€855,388 | |
| Income taxes | 67/77 | €174,816 | - | -€174,816 | |
| Profit (loss) for the period | 9904 | €480,231 | -€200,341 | -€680,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €480,231 | -€200,341 | -€680,573 |
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 9 October 2026 via checked.be.