DPI: 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.
DPI
Largest movements
- Tangible fixed assets -€44,209
down €44,209 (-30.0%), from €147,123 to €102,914
of which Plant, machinery and equipment: -€41,741
- Cash -€36,235
down €36,235 (-67.9%), from €53,346 to €17,110
mainly Debts after one year (-€48,553) and Investment in fixed assets (net) (-€38,308)
- Receivables within one year +€20,101
up €20,101 (+7.9%), from €255,593 to €275,694
- Stocks and contracts +€9,221
up €9,221 (+12.3%), from €74,663 to €83,883
- Deferred charges and accrued income +€6,732
up €6,732 (+76.7%), from €8,773 to €15,506
- Debts after one year -€48,553
down €48,553 (-36.0%), from €134,913 to €86,359
- Profit (loss) carried forward -€26,765
down €26,765 (-95.6%), from -€28,008 to -€54,773
- Tax, wage and social debts +€21,771
up €21,771 (+37.2%), from €58,470 to €80,241
of which Taxes: +€11,325
- Short-term financial debts +€20,000
new in 2025: €20,000
- Current portion of long-term debt -€19,617
down €19,617 (-27.6%), from €71,069 to €51,452
- Gross operating margin -€10,842
down €10,842 (-3.3%), from €328,027 to €317,184
- Staff costs +€9,006
up €9,006 (+4.0%), from €227,750 to €236,756
- Write-downs +€7,742
up €7,742, from -€4,662 to €3,080
- Taxes -€4,227
down €4,227 (-86.7%), from €4,876 to €649
- Other operating charges -€4,002
down €4,002 (-60.4%), from €6,625 to €2,624
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 | €540,728 | €496,337 | -€44,391 | -8.2% |
| Fixed assets | 21/28 | €148,353 | €104,144 | -€44,209 | -29.8% |
| Tangible fixed assets | 22/27 | €147,123 | €102,914 | -€44,209 | -30.0% |
| Plant, machinery and equipment | 23 | €140,216 | €98,475 | -€41,741 | -29.8% |
| Furniture and vehicles | 24 | €6,908 | €4,439 | -€2,468 | -35.7% |
| Financial fixed assets | 28 | €1,230 | €1,230 | = | 0.0% |
| Current assets | 29/58 | €392,375 | €392,193 | -€182 | 0.0% |
| Stocks and contracts in progress | 3 | €74,663 | €83,883 | +€9,221 | +12.3% |
| Stocks | 30/36 | €74,663 | €83,883 | +€9,221 | +12.3% |
| Amounts receivable within one year | 40/41 | €255,593 | €275,694 | +€20,101 | +7.9% |
| Trade receivables | 40 | €255,593 | €275,694 | +€20,101 | +7.9% |
| Cash at bank and in hand | 54/58 | €53,346 | €17,110 | -€36,235 | -67.9% |
| Deferred charges and accrued income | 490/1 | €8,773 | €15,506 | +€6,732 | +76.7% |
| Total equity and liabilities | 10/49 | €540,728 | €496,337 | -€44,391 | -8.2% |
| Equity | 10/15 | €36,645 | €9,880 | -€26,765 | -73.0% |
| Contributions | 10/11 | €58,776 | €58,776 | = | 0.0% |
| Reserves | 13 | €5,878 | €5,878 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,878 | €5,878 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,878 | €5,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,008 | -€54,773 | -€26,765 | -95.6% |
| Amounts payable | 17/49 | €504,083 | €486,457 | -€17,626 | -3.5% |
| Amounts payable after more than one year | 17 | €134,913 | €86,359 | -€48,553 | -36.0% |
| Financial debts | 170/4 | €134,913 | €86,359 | -€48,553 | -36.0% |
| Amounts payable within one year | 42/48 | €326,302 | €361,664 | +€35,363 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €71,069 | €51,452 | -€19,617 | -27.6% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Credit institutions | 430/8 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €135,526 | €138,938 | +€3,412 | +2.5% |
| Suppliers | 440/4 | €135,526 | €138,938 | +€3,412 | +2.5% |
| Taxes, remuneration and social security | 45 | €58,470 | €80,241 | +€21,771 | +37.2% |
| Taxes | 450/3 | €29,471 | €40,796 | +€11,325 | +38.4% |
| Remuneration and social security | 454/9 | €28,999 | €39,445 | +€10,446 | +36.0% |
| Other amounts payable | 47/48 | €61,236 | €71,033 | +€9,797 | +16.0% |
| Accrued charges and deferred income | 492/3 | €42,868 | €38,433 | -€4,435 | -10.3% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100% |
| Remuneration, social security and pensions | 62 | €227,750 | €236,756 | +€9,006 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,981 | €82,517 | +€536 | +0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,662 | €3,080 | +€7,742 | |
| Other operating charges | 640/8 | €6,625 | €2,624 | -€4,002 | -60.4% |
| Gross operating margin | 9900 | €328,027 | €317,184 | -€10,842 | -3.3% |
| Operating profit (loss) | 9901 | €16,332 | -€7,793 | -€24,125 | |
| Financial income | 75/76B | €9 | €4 | -€6 | -59.5% |
| Recurring financial income | 75 | €9 | €4 | -€6 | -59.5% |
| Financial charges | 65/66B | €19,181 | €18,327 | -€855 | -4.5% |
| Recurring financial charges | 65 | €19,181 | €18,327 | -€855 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,840 | -€26,115 | -€23,276 | -820% |
| Income taxes | 67/77 | €4,876 | €649 | -€4,227 | -86.7% |
| Profit (loss) for the period | 9904 | -€7,716 | -€26,765 | -€19,049 | -247% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,716 | -€26,765 | -€19,049 | -247% |
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 16 October 2026 via checked.be.