DPCARS: 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.
DPCARS
Largest movements
- Receivables within one year -€51,503
down €51,503 (-96.0%), from €53,648 to €2,145
of which Trade receivables: -€40,664
- Cash +€25,343
up €25,343 (+21.1%), from €119,933 to €145,276
mainly Receivables within one year (+€51,503) and Net result for the year (+€16,251)
- Trade debts -€41,168
down €41,168 (-96.2%), from €42,795 to €1,627
- Reserves +€15,500
up €15,500 (+42.1%), from €36,800 to €52,300
- Taxes +€4,616
up €4,616 (+576.2%), from €801 to €5,417
- Gross operating margin -€1,100
down €1,100 (-4.5%), from €24,189 to €23,089
- Financial income -€914
down €914 (-77.8%), from €1,175 to €261
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 | €251,324 | €225,189 | -€26,135 | -10.4% |
| Current assets | 29/58 | €251,324 | €225,189 | -€26,135 | -10.4% |
| Stocks and contracts in progress | 3 | €75,701 | €76,040 | +€339 | +0.4% |
| Stocks | 30/36 | €75,701 | €76,040 | +€339 | +0.4% |
| Amounts receivable within one year | 40/41 | €53,648 | €2,145 | -€51,503 | -96.0% |
| Trade receivables | 40 | €40,664 | €0 | -€40,664 | -100.0% |
| Other amounts receivable | 41 | €12,984 | €2,145 | -€10,839 | -83.5% |
| Cash at bank and in hand | 54/58 | €119,933 | €145,276 | +€25,343 | +21.1% |
| Deferred charges and accrued income | 490/1 | €2,042 | €1,728 | -€314 | -15.4% |
| Total equity and liabilities | 10/49 | €251,324 | €225,189 | -€26,135 | -10.4% |
| Equity | 10/15 | €206,894 | €222,312 | +€15,418 | +7.5% |
| Contributions | 10/11 | €170,000 | €170,000 | = | 0.0% |
| Reserves | 13 | €36,800 | €52,300 | +€15,500 | +42.1% |
| Distributable reserves | 133 | €36,800 | €52,300 | +€15,500 | +42.1% |
| Profit (loss) carried forward | 14 | €94 | €12 | -€82 | -87.2% |
| Amounts payable | 17/49 | €44,429 | €2,877 | -€41,553 | -93.5% |
| Amounts payable within one year | 42/48 | €44,429 | €2,877 | -€41,553 | -93.5% |
| Trade debts | 44 | €42,795 | €1,627 | -€41,168 | -96.2% |
| Suppliers | 440/4 | €42,795 | €1,627 | -€41,168 | -96.2% |
| Taxes, remuneration and social security | 45 | €801 | €417 | -€384 | -48.0% |
| Taxes | 450/3 | €801 | €417 | -€384 | -48.0% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Other operating charges | 640/8 | €1,564 | €1,612 | +€47 | +3.0% |
| Gross operating margin | 9900 | €24,189 | €23,089 | -€1,100 | -4.5% |
| Operating profit (loss) | 9901 | €22,625 | €21,478 | -€1,147 | -5.1% |
| Financial income | 75/76B | €1,175 | €261 | -€914 | -77.8% |
| Recurring financial income | 75 | €1,175 | €261 | -€914 | -77.8% |
| Financial charges | 65/66B | €74 | €71 | -€3 | -4.1% |
| Recurring financial charges | 65 | €74 | €71 | -€3 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €23,726 | €21,668 | -€2,058 | -8.7% |
| Income taxes | 67/77 | €801 | €5,417 | +€4,616 | +576.2% |
| Profit (loss) for the period | 9904 | €22,925 | €16,251 | -€6,674 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,925 | €16,251 | -€6,674 | -29.1% |
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 29 September 2026 via checked.be.