DPH MANAGEMENT: 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.
DPH MANAGEMENT
Largest movements
- Cash +€600
up €600 (+15.4%), from €3,893 to €4,493
mainly Other debts (+€9,339)
- Other debts +€9,339
up €9,339 (+10.2%), from €91,287 to €100,625
- Profit (loss) carried forward -€6,693
down €6,693 (-4.5%), from -€148,441 to -€155,135
- Tax, wage and social debts -€1,369
down €1,369 (-2.6%), from €52,309 to €50,940
- Trade debts -€575
down €575 (-17.3%), from €3,315 to €2,740
- Gross operating margin +€16,850
up €16,850 (+89.9%), from -€18,740 to -€1,890
- Financial charges -€3,908
down €3,908 (-47.0%), from €8,311 to €4,403
- Other operating charges -€397
down €397 (-49.8%), from €797 to €400
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 | €18,920 | €19,621 | +€702 | +3.7% |
| Current assets | 29/58 | €18,920 | €19,621 | +€702 | +3.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €15,027 | €15,128 | +€101 | +0.7% |
| Other amounts receivable | 41 | €15,027 | €15,128 | +€101 | +0.7% |
| Cash at bank and in hand | 54/58 | €3,893 | €4,493 | +€600 | +15.4% |
| Total equity and liabilities | 10/49 | €18,920 | €19,621 | +€702 | +3.7% |
| Equity | 10/15 | -€127,990 | -€134,683 | -€6,693 | -5.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,441 | -€155,135 | -€6,693 | -4.5% |
| Amounts payable | 17/49 | €146,910 | €154,305 | +€7,395 | +5.0% |
| Amounts payable within one year | 42/48 | €146,910 | €154,305 | +€7,395 | +5.0% |
| Trade debts | 44 | €3,315 | €2,740 | -€575 | -17.3% |
| Suppliers | 440/4 | €3,315 | €2,740 | -€575 | -17.3% |
| Taxes, remuneration and social security | 45 | €52,309 | €50,940 | -€1,369 | -2.6% |
| Taxes | 450/3 | €52,309 | €50,940 | -€1,369 | -2.6% |
| Other amounts payable | 47/48 | €91,287 | €100,625 | +€9,339 | +10.2% |
| Other operating charges | 640/8 | €797 | €400 | -€397 | -49.8% |
| Gross operating margin | 9900 | -€18,740 | -€1,890 | +€16,850 | +89.9% |
| Operating profit (loss) | 9901 | -€19,537 | -€2,290 | +€17,247 | +88.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €8,311 | €4,403 | -€3,908 | -47.0% |
| Recurring financial charges | 65 | €8,311 | €4,403 | -€3,908 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | -€27,848 | -€6,693 | +€21,155 | +76.0% |
| Profit (loss) for the period | 9904 | -€27,848 | -€6,693 | +€21,155 | +76.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,848 | -€6,693 | +€21,155 | +76.0% |
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.