DPE Management Solutions: 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.
DPE Management Solutions
Largest movements
- Cash +€155,268
up €155,268 (+51.8%), from €299,577 to €454,845
mainly Net result for the year (+€102,195) and Receivables within one year (+€100,605)
- Receivables within one year -€100,605
down €100,605 (-48.5%), from €207,385 to €106,780
of which Trade receivables: -€100,874
- Tangible fixed assets -€9,221
down €9,221 (-43.6%), from €21,150 to €11,929
- Reserves +€102,000
up €102,000 (+40.8%), from €250,000 to €352,000
- Trade debts -€50,579
down €50,579 (-93.7%), from €53,976 to €3,397
- Other debts -€19,927
down €19,927 (-39.4%), from €50,561 to €30,633
- Tax, wage and social debts +€13,750
up €13,750 (+11.6%), from €118,350 to €132,100
of which Taxes: +€15,967
- Gross operating margin -€298,410
down €298,410 (-69.0%), from €432,779 to €134,369
- Taxes -€72,472
down €72,472 (-63.1%), from €114,850 to €42,378
- Financial income +€25,107
up €25,107 (+27,724%), from €91 to €25,197
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €529,634 | €575,072 | +€45,438 | +8.6% |
| Fixed assets | 21/28 | €21,242 | €12,021 | -€9,221 | -43.4% |
| Tangible fixed assets | 22/27 | €21,150 | €11,929 | -€9,221 | -43.6% |
| Furniture and vehicles | 24 | €21,150 | €11,929 | -€9,221 | -43.6% |
| Financial fixed assets | 28 | €92 | €92 | = | 0.0% |
| Current assets | 29/58 | €508,393 | €563,052 | +€54,659 | +10.8% |
| Amounts receivable within one year | 40/41 | €207,385 | €106,780 | -€100,605 | -48.5% |
| Trade receivables | 40 | €206,764 | €105,891 | -€100,874 | -48.8% |
| Other amounts receivable | 41 | €621 | €889 | +€269 | +43.3% |
| Cash at bank and in hand | 54/58 | €299,577 | €454,845 | +€155,268 | +51.8% |
| Deferred charges and accrued income | 490/1 | €1,431 | €1,427 | -€4 | -0.3% |
| Total equity and liabilities | 10/49 | €529,634 | €575,072 | +€45,438 | +8.6% |
| Equity | 10/15 | €306,747 | €408,942 | +€102,195 | +33.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250,000 | €352,000 | +€102,000 | +40.8% |
| Distributable reserves | 133 | €250,000 | €352,000 | +€102,000 | +40.8% |
| Profit (loss) carried forward | 14 | €54,247 | €54,442 | +€195 | +0.4% |
| Amounts payable | 17/49 | €222,887 | €166,130 | -€56,757 | -25.5% |
| Amounts payable within one year | 42/48 | €222,887 | €166,130 | -€56,757 | -25.5% |
| Trade debts | 44 | €53,976 | €3,397 | -€50,579 | -93.7% |
| Suppliers | 440/4 | €53,976 | €3,397 | -€50,579 | -93.7% |
| Taxes, remuneration and social security | 45 | €118,350 | €132,100 | +€13,750 | +11.6% |
| Taxes | 450/3 | €116,133 | €132,100 | +€15,967 | +13.7% |
| Remuneration and social security | 454/9 | €2,217 | - | -€2,217 | |
| Other amounts payable | 47/48 | €50,561 | €30,633 | -€19,927 | -39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,691 | €10,768 | +€77 | +0.7% |
| Other operating charges | 640/8 | €1,011 | €382 | -€629 | -62.2% |
| Gross operating margin | 9900 | €432,779 | €134,369 | -€298,410 | -69.0% |
| Operating profit (loss) | 9901 | €421,078 | €123,220 | -€297,858 | -70.7% |
| Financial income | 75/76B | €91 | €25,197 | +€25,107 | +27,724% |
| Recurring financial income | 75 | €91 | €25,197 | +€25,107 | +27,724% |
| Financial charges | 65/66B | €2,071 | €3,844 | +€1,773 | +85.6% |
| Recurring financial charges | 65 | €2,071 | €3,844 | +€1,773 | +85.6% |
| Profit (loss) for the period before taxes | 9903 | €419,097 | €144,573 | -€274,525 | -65.5% |
| Income taxes | 67/77 | €114,850 | €42,378 | -€72,472 | -63.1% |
| Profit (loss) for the period | 9904 | €304,247 | €102,195 | -€202,053 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €304,247 | €102,195 | -€202,053 | -66.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.