DPFiduciaire: 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.
DPFiduciaire
Largest movements
- Receivables within one year +€7,428
up €7,428 (+54.5%), from €13,627 to €21,055
of which Trade receivables: +€7,745
- Cash -€4,817
down €4,817 (-51.3%), from €9,381 to €4,564
mainly Receivables within one year (-€7,428) and Other debts (-€6,893)
- Tangible fixed assets -€809
down €809 (-54.8%), from €1,477 to €668
of which Furniture and vehicles: -€465
- Debts after one year +€15,000
new in 2025: €15,000
- Other debts -€6,893
down €6,893 (-69.2%), from €9,961 to €3,068
- Profit (loss) carried forward -€4,428
down €4,428 (-38.9%), from -€11,378 to -€15,806
- Tax, wage and social debts -€1,896
down €1,896 (-33.0%), from €5,748 to €3,852
of which Taxes: -€974
- Turnover +€21,311
up €21,311 (+62.1%), from €34,340 to €55,651
- Gross operating margin +€17,389
up €17,389, from -€155 to €17,234
- Write-downs +€2,730
new in 2025: €2,730
- Other operating charges +€2,630
up €2,630 (+157%), from €1,677 to €4,307
- Depreciation -€2,418
down €2,418 (-74.9%), from €3,227 to €809
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 | €24,650 | €26,632 | +€1,982 | +8.0% |
| Fixed assets | 21/28 | €1,642 | €833 | -€809 | -49.3% |
| Tangible fixed assets | 22/27 | €1,477 | €668 | -€809 | -54.8% |
| Plant, machinery and equipment | 23 | €1,012 | €668 | -€344 | -34.0% |
| Furniture and vehicles | 24 | €465 | - | -€465 | |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €23,008 | €25,799 | +€2,791 | +12.1% |
| Amounts receivable within one year | 40/41 | €13,627 | €21,055 | +€7,428 | +54.5% |
| Trade receivables | 40 | €12,736 | €20,481 | +€7,745 | +60.8% |
| Other amounts receivable | 41 | €891 | €573 | -€318 | -35.6% |
| Cash at bank and in hand | 54/58 | €9,381 | €4,564 | -€4,817 | -51.3% |
| Deferred charges and accrued income | 490/1 | - | €180 | +€180 | |
| Total equity and liabilities | 10/49 | €24,650 | €26,632 | +€1,982 | +8.0% |
| Equity | 10/15 | €7,472 | €3,044 | -€4,428 | -59.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,850 | €15,850 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,850 | €15,850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €15,850 | +€15,550 | +5,183% |
| Other | 1319 | €15,550 | - | -€15,550 | |
| Profit (loss) carried forward | 14 | -€11,378 | -€15,806 | -€4,428 | -38.9% |
| Amounts payable | 17/49 | €17,177 | €23,588 | +€6,410 | +37.3% |
| Amounts payable after more than one year | 17 | - | €15,000 | +€15,000 | |
| Financial debts | 170/4 | - | €15,000 | +€15,000 | |
| Amounts payable within one year | 42/48 | €17,177 | €8,588 | -€8,590 | -50.0% |
| Trade debts | 44 | €1,469 | €1,669 | +€200 | +13.6% |
| Suppliers | 440/4 | €1,469 | €1,669 | +€200 | +13.6% |
| Taxes, remuneration and social security | 45 | €5,748 | €3,852 | -€1,896 | -33.0% |
| Taxes | 450/3 | €4,826 | €3,852 | -€974 | -20.2% |
| Remuneration and social security | 454/9 | €922 | €0 | -€922 | -100% |
| Other amounts payable | 47/48 | €9,961 | €3,068 | -€6,893 | -69.2% |
| Turnover | 70 | €34,340 | €55,651 | +€21,311 | +62.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €38,056 | €38,417 | +€360 | +0.9% |
| Remuneration, social security and pensions | 62 | €11,439 | €12,970 | +€1,530 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,227 | €809 | -€2,418 | -74.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,730 | +€2,730 | |
| Other operating charges | 640/8 | €1,677 | €4,307 | +€2,630 | +157% |
| Gross operating margin | 9900 | -€155 | €17,234 | +€17,389 | |
| Operating profit (loss) | 9901 | -€16,499 | -€3,582 | +€12,917 | +78.3% |
| Financial income | 75/76B | €0 | €622 | +€622 | +2,072,567% |
| Recurring financial income | 75 | €0 | €622 | +€622 | +2,072,567% |
| Financial charges | 65/66B | €611 | €777 | +€167 | +27.3% |
| Recurring financial charges | 65 | €611 | €777 | +€167 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,110 | -€3,737 | +€13,372 | +78.2% |
| Income taxes | 67/77 | €448 | €691 | +€243 | +54.4% |
| Profit (loss) for the period | 9904 | -€17,557 | -€4,428 | +€13,129 | +74.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,557 | -€4,428 | +€13,129 | +74.8% |
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 31 October 2026 via checked.be.