DPDB: 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.
DPDB
Largest movements
- Cash +€176,897
up €176,897 (+112.2%), from €157,594 to €334,491
mainly Current investments (+€100,000) and Receivables within one year (+€68,770)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year -€68,770
down €68,770 (-33.8%), from €203,734 to €134,964
of which Other amounts receivable: -€45,452
- Tax, wage and social debts +€30,137
up €30,137 (+34.7%), from €86,895 to €117,032
of which Remuneration and social security: +€28,602
- Other debts -€25,000
down €25,000 (-83.3%), from €30,000 to €5,000
- Short-term financial debts -€10,799
down €10,799 (-16.7%), from €64,785 to €53,986
- Profit (loss) carried forward +€8,547
up €8,547 (+3.2%), from €266,701 to €275,247
- Trade debts +€6,901
up €6,901 (+60.3%), from €11,437 to €18,337
- Gross operating margin -€38,095
down €38,095 (-3.8%), from €997,023 to €958,928
- Staff costs -€26,214
down €26,214 (-2.7%), from €966,108 to €939,894
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 | €480,349 | €490,664 | +€10,315 | +2.1% |
| Fixed assets | 21/28 | €18,590 | €18,590 | = | 0.0% |
| Tangible fixed assets | 22/27 | €2,000 | €2,000 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,000 | €2,000 | = | 0.0% |
| Financial fixed assets | 28 | €16,590 | €16,590 | = | 0.0% |
| Current assets | 29/58 | €461,759 | €472,074 | +€10,315 | +2.2% |
| Amounts receivable within one year | 40/41 | €203,734 | €134,964 | -€68,770 | -33.8% |
| Trade receivables | 40 | €127,016 | €103,699 | -€23,318 | -18.4% |
| Other amounts receivable | 41 | €76,718 | €31,266 | -€45,452 | -59.2% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €157,594 | €334,491 | +€176,897 | +112.2% |
| Deferred charges and accrued income | 490/1 | €431 | €2,619 | +€2,188 | +507.8% |
| Total equity and liabilities | 10/49 | €480,349 | €490,664 | +€10,315 | +2.1% |
| Equity | 10/15 | €287,161 | €295,707 | +€8,547 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €266,701 | €275,247 | +€8,547 | +3.2% |
| Amounts payable | 17/49 | €193,189 | €194,957 | +€1,768 | +0.9% |
| Amounts payable within one year | 42/48 | €193,117 | €194,355 | +€1,239 | +0.6% |
| Financial debts | 43 | €64,785 | €53,986 | -€10,799 | -16.7% |
| Credit institutions | 430/8 | €64,785 | €53,986 | -€10,799 | -16.7% |
| Trade debts | 44 | €11,437 | €18,337 | +€6,901 | +60.3% |
| Suppliers | 440/4 | €11,437 | €18,337 | +€6,901 | +60.3% |
| Taxes, remuneration and social security | 45 | €86,895 | €117,032 | +€30,137 | +34.7% |
| Taxes | 450/3 | - | €1,535 | +€1,535 | |
| Remuneration and social security | 454/9 | €86,895 | €115,497 | +€28,602 | +32.9% |
| Other amounts payable | 47/48 | €30,000 | €5,000 | -€25,000 | -83.3% |
| Accrued charges and deferred income | 492/3 | €72 | €602 | +€530 | +735.2% |
| Remuneration, social security and pensions | 62 | €966,108 | €939,894 | -€26,214 | -2.7% |
| Other operating charges | 640/8 | €657 | €604 | -€54 | -8.2% |
| Gross operating margin | 9900 | €997,023 | €958,928 | -€38,095 | -3.8% |
| Operating profit (loss) | 9901 | €30,258 | €18,431 | -€11,827 | -39.1% |
| Financial income | 75/76B | €2,571 | €2,147 | -€423 | -16.5% |
| Recurring financial income | 75 | €2,571 | €2,147 | -€423 | -16.5% |
| Financial charges | 65/66B | €1,832 | €1,653 | -€179 | -9.8% |
| Recurring financial charges | 65 | €1,832 | €1,653 | -€179 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €30,997 | €18,925 | -€12,071 | -38.9% |
| Income taxes | 67/77 | €8,173 | €5,379 | -€2,795 | -34.2% |
| Profit (loss) for the period | 9904 | €22,824 | €13,547 | -€9,277 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €22,824 | €13,547 | -€9,277 | -40.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.