DPhi Tech: 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.
DPhi Tech
Largest movements
- Cash -€168,501
down €168,501 (-68.8%), from €244,810 to €76,310
mainly Receivables within one year (-€149,340) and Trade debts (-€31,412)
- Receivables within one year +€149,340
up €149,340 (+84.1%), from €177,678 to €327,019
of which Trade receivables: +€147,000
- Trade debts -€31,412
down €31,412 (-15.1%), from €207,453 to €176,041
- Profit (loss) carried forward +€10,633
up €10,633 (+15.3%), from -€69,463 to -€58,830
- Gross operating margin +€37,263
up €37,263, from -€14,553 to €22,711
- Financial charges +€13,440
up €13,440 (+5,470%), from €246 to €13,686
- Taxes -€7,106
no longer reported in 2025 (was €7,106)
- Financial income -€1,266
down €1,266 (-30.6%), from €4,134 to €2,868
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 | €477,199 | €457,012 | -€20,187 | -4.2% |
| Fixed assets | 21/28 | €54,472 | €53,278 | -€1,194 | -2.2% |
| Intangible fixed assets | 21 | €2,799 | €1,770 | -€1,029 | -36.8% |
| Tangible fixed assets | 22/27 | €219 | €54 | -€165 | -75.2% |
| Furniture and vehicles | 24 | €219 | €54 | -€165 | -75.2% |
| Financial fixed assets | 28 | €51,453 | €51,453 | = | 0.0% |
| Current assets | 29/58 | €422,727 | €403,734 | -€18,993 | -4.5% |
| Amounts receivable within one year | 40/41 | €177,678 | €327,019 | +€149,340 | +84.1% |
| Trade receivables | 40 | €177,465 | €324,465 | +€147,000 | +82.8% |
| Other amounts receivable | 41 | €213 | €2,554 | +€2,340 | +1,098% |
| Cash at bank and in hand | 54/58 | €244,810 | €76,310 | -€168,501 | -68.8% |
| Deferred charges and accrued income | 490/1 | €238 | €406 | +€167 | +70.3% |
| Total equity and liabilities | 10/49 | €477,199 | €457,012 | -€20,187 | -4.2% |
| Equity | 10/15 | €235,537 | €246,170 | +€10,633 | +4.5% |
| Contributions | 10/11 | €305,000 | €305,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,463 | -€58,830 | +€10,633 | +15.3% |
| Amounts payable | 17/49 | €241,662 | €210,842 | -€30,819 | -12.8% |
| Amounts payable within one year | 42/48 | €241,662 | €210,842 | -€30,819 | -12.8% |
| Trade debts | 44 | €207,453 | €176,041 | -€31,412 | -15.1% |
| Suppliers | 440/4 | €207,453 | €176,041 | -€31,412 | -15.1% |
| Taxes, remuneration and social security | 45 | €1,000 | - | -€1,000 | |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €33,208 | €34,801 | +€1,593 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,194 | €1,194 | = | 0.0% |
| Other operating charges | 640/8 | €261 | €66 | -€196 | -74.9% |
| Gross operating margin | 9900 | -€14,553 | €22,711 | +€37,263 | |
| Operating profit (loss) | 9901 | -€16,008 | €21,451 | +€37,459 | |
| Financial income | 75/76B | €4,134 | €2,868 | -€1,266 | -30.6% |
| Recurring financial income | 75 | €4,134 | €2,868 | -€1,266 | -30.6% |
| Financial charges | 65/66B | €246 | €13,686 | +€13,440 | +5,470% |
| Recurring financial charges | 65 | €246 | €13,686 | +€13,440 | +5,470% |
| Profit (loss) for the period before taxes | 9903 | -€12,120 | €10,633 | +€22,752 | |
| Income taxes | 67/77 | €7,106 | - | -€7,106 | |
| Profit (loss) for the period | 9904 | -€19,226 | €10,633 | +€29,858 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,226 | €10,633 | +€29,858 |
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 14 October 2026 via checked.be.