DPHP INVEST: 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.
DPHP INVEST
Largest movements
- Cash -€27,277
down €27,277 (-25.1%), from €108,736 to €81,459
mainly Debts after one year (-€22,620) and Other debts (-€15,600)
- Receivables within one year -€4,015
down €4,015 (-28.7%), from €13,987 to €9,972
of which Other amounts receivable: -€4,620
- Debts after one year -€22,620
down €22,620 (-30.6%), from €73,987 to €51,367
- Other debts -€15,600
down €15,600 (-21.9%), from €71,375 to €55,775
- Trade debts +€3,826
up €3,826 (+122%), from €3,135 to €6,961
- Profit (loss) carried forward +€3,106
up €3,106 (+1.1%), from -€287,678 to -€284,571
- Tax, wage and social debts -€1,736
down €1,736 (-20.6%), from €8,443 to €6,707
of which Taxes: -€1,836
- Write-downs +€23,388
up €23,388, from -€23,388 to €0
- Other operating charges -€23,281
down €23,281 (-97.5%), from €23,867 to €586
- Gross operating margin -€21,279
down €21,279 (-68.5%), from €31,068 to €9,789
- Financial charges -€1,302
down €1,302 (-19.0%), from €6,840 to €5,538
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,722 | €93,118 | -€32,604 | -25.9% |
| Fixed assets | 21/28 | €2,600 | €1,686 | -€914 | -35.1% |
| Tangible fixed assets | 22/27 | €2,529 | €1,615 | -€914 | -36.1% |
| Furniture and vehicles | 24 | €2,529 | €1,615 | -€914 | -36.1% |
| Financial fixed assets | 28 | €71 | €71 | = | 0.0% |
| Current assets | 29/58 | €123,122 | €91,431 | -€31,691 | -25.7% |
| Amounts receivable within one year | 40/41 | €13,987 | €9,972 | -€4,015 | -28.7% |
| Trade receivables | 40 | €9,075 | €9,680 | +€605 | +6.7% |
| Other amounts receivable | 41 | €4,912 | €292 | -€4,620 | -94.1% |
| Cash at bank and in hand | 54/58 | €108,736 | €81,459 | -€27,277 | -25.1% |
| Deferred charges and accrued income | 490/1 | €399 | €0 | -€399 | -100% |
| Total equity and liabilities | 10/49 | €125,722 | €93,118 | -€32,604 | -25.9% |
| Equity | 10/15 | -€53,418 | -€50,311 | +€3,106 | +5.8% |
| Contributions | 10/11 | €212,400 | €212,400 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €21,860 | €21,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€287,678 | -€284,571 | +€3,106 | +1.1% |
| Amounts payable | 17/49 | €179,140 | €143,429 | -€35,711 | -19.9% |
| Amounts payable after more than one year | 17 | €73,987 | €51,367 | -€22,620 | -30.6% |
| Financial debts | 170/4 | €73,987 | €51,367 | -€22,620 | -30.6% |
| Amounts payable within one year | 42/48 | €105,153 | €92,062 | -€13,091 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €21,382 | €22,620 | +€1,238 | +5.8% |
| Financial debts | 43 | €819 | €0 | -€819 | -100% |
| Credit institutions | 430/8 | €819 | €0 | -€819 | -100% |
| Trade debts | 44 | €3,135 | €6,961 | +€3,826 | +122% |
| Suppliers | 440/4 | €3,135 | €6,961 | +€3,826 | +122% |
| Taxes, remuneration and social security | 45 | €8,443 | €6,707 | -€1,736 | -20.6% |
| Taxes | 450/3 | €5,443 | €3,607 | -€1,836 | -33.7% |
| Remuneration and social security | 454/9 | €3,000 | €3,100 | +€100 | +3.3% |
| Other amounts payable | 47/48 | €71,375 | €55,775 | -€15,600 | -21.9% |
| Non-recurring operating income | 76A | €17,350 | €0 | -€17,350 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €708 | €914 | +€205 | +29.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€23,388 | €0 | +€23,388 | |
| Other operating charges | 640/8 | €23,867 | €586 | -€23,281 | -97.5% |
| Gross operating margin | 9900 | €31,068 | €9,789 | -€21,279 | -68.5% |
| Operating profit (loss) | 9901 | €29,881 | €8,289 | -€21,592 | -72.3% |
| Financial income | 75/76B | €415 | €590 | +€175 | +42.0% |
| Recurring financial income | 75 | €415 | €590 | +€175 | +42.0% |
| Financial charges | 65/66B | €6,840 | €5,538 | -€1,302 | -19.0% |
| Recurring financial charges | 65 | €6,840 | €5,538 | -€1,302 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €23,456 | €3,341 | -€20,115 | -85.8% |
| Income taxes | 67/77 | €490 | €235 | -€255 | -52.0% |
| Profit (loss) for the period | 9904 | €22,966 | €3,106 | -€19,860 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,966 | €3,106 | -€19,860 | -86.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.