DPERFORMANCE: 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.
DPERFORMANCE
Largest movements
- Receivables within one year +€7,682
up €7,682 (+69.9%), from €10,997 to €18,680
of which Trade receivables: +€7,049
- Stocks and contracts -€4,012
down €4,012 (-25.3%), from €15,851 to €11,839
- Financial fixed assets +€2,700
new in 2025: €2,700
- Cash -€2,271
down €2,271 (-11.6%), from €19,519 to €17,248
mainly Investment in fixed assets (net) (-€19,632) and Net result for the year (-€11,239)
- Profit (loss) carried forward -€11,239
down €11,239 (-16.4%), from €68,540 to €57,302
- Accrued charges and deferred income +€11,092
up €11,092 (+555%), from €2,000 to €13,092
- Tax, wage and social debts +€8,672
up €8,672 (+86.7%), from €10,001 to €18,673
of which Remuneration and social security: +€6,907
- Trade debts -€4,013
down €4,013 (-39.8%), from €10,091 to €6,078
- Purchases and services +€18,982
up €18,982 (+8.2%), from €230,703 to €249,685
- Staff costs +€17,603
up €17,603 (+37.7%), from €46,680 to €64,284
- Turnover +€9,732
up €9,732 (+3.1%), from €309,920 to €319,652
- Gross operating margin -€6,776
down €6,776 (-8.3%), from €82,048 to €75,272
- Taxes -€4,036
no longer reported in 2025 (was €4,036)
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 | €98,692 | €103,205 | +€4,512 | +4.6% |
| Fixed assets | 21/28 | €49,964 | €52,485 | +€2,522 | +5.0% |
| Tangible fixed assets | 22/27 | €49,964 | €49,785 | -€178 | -0.4% |
| Plant, machinery and equipment | 23 | €44,466 | €36,458 | -€8,007 | -18.0% |
| Furniture and vehicles | 24 | €5,498 | €13,327 | +€7,829 | +142% |
| Financial fixed assets | 28 | - | €2,700 | +€2,700 | |
| Current assets | 29/58 | €48,729 | €50,719 | +€1,991 | +4.1% |
| Stocks and contracts in progress | 3 | €15,851 | €11,839 | -€4,012 | -25.3% |
| Stocks | 30/36 | €15,851 | €11,839 | -€4,012 | -25.3% |
| Amounts receivable within one year | 40/41 | €10,997 | €18,680 | +€7,682 | +69.9% |
| Trade receivables | 40 | €5,767 | €12,816 | +€7,049 | +122% |
| Other amounts receivable | 41 | €5,231 | €5,864 | +€633 | +12.1% |
| Cash at bank and in hand | 54/58 | €19,519 | €17,248 | -€2,271 | -11.6% |
| Deferred charges and accrued income | 490/1 | €2,362 | €2,953 | +€592 | +25.1% |
| Total equity and liabilities | 10/49 | €98,692 | €103,205 | +€4,512 | +4.6% |
| Equity | 10/15 | €76,600 | €65,362 | -€11,239 | -14.7% |
| 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 | €68,540 | €57,302 | -€11,239 | -16.4% |
| Amounts payable | 17/49 | €22,092 | €37,843 | +€15,751 | +71.3% |
| Amounts payable within one year | 42/48 | €20,092 | €24,751 | +€4,659 | +23.2% |
| Trade debts | 44 | €10,091 | €6,078 | -€4,013 | -39.8% |
| Suppliers | 440/4 | €10,091 | €6,078 | -€4,013 | -39.8% |
| Taxes, remuneration and social security | 45 | €10,001 | €18,673 | +€8,672 | +86.7% |
| Taxes | 450/3 | €4,700 | €6,465 | +€1,766 | +37.6% |
| Remuneration and social security | 454/9 | €5,301 | €12,208 | +€6,907 | +130% |
| Accrued charges and deferred income | 492/3 | €2,000 | €13,092 | +€11,092 | +555% |
| Turnover | 70 | €309,920 | €319,652 | +€9,732 | +3.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €230,703 | €249,685 | +€18,982 | +8.2% |
| Remuneration, social security and pensions | 62 | €46,680 | €64,284 | +€17,603 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,675 | €17,110 | -€2,565 | -13.0% |
| Other operating charges | 640/8 | €1,716 | €1,765 | +€49 | +2.9% |
| Gross operating margin | 9900 | €82,048 | €75,272 | -€6,776 | -8.3% |
| Operating profit (loss) | 9901 | €13,976 | -€7,887 | -€21,863 | |
| Financial charges | 65/66B | €3,131 | €3,352 | +€221 | +7.0% |
| Recurring financial charges | 65 | €3,131 | €3,352 | +€221 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €10,845 | -€11,239 | -€22,084 | |
| Income taxes | 67/77 | €4,036 | - | -€4,036 | |
| Profit (loss) for the period | 9904 | €6,809 | -€11,239 | -€18,048 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,809 | -€11,239 | -€18,048 |
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 21 October 2026 via checked.be.