Skip to content

dpify: 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.

What changed

dpify

BE 0687.564.308
NACE 47.400, Retail sale of information and communication equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,489
2024 · €17,125-€10,636
Equity
€53,385
2024 · €46,896+€6,489
Cash
€38,663
2024 · €36,502+€2,161
Balance sheet total
€91,814
2024 · €80,664+€11,150

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€4,257

    up €4,257 (+160.6%), from €2,650 to €6,908

    of which Other amounts receivable: +€4,498

  • Tangible fixed assets +€3,875

    up €3,875 (+9.7%), from €39,833 to €43,708

    of which Furniture and vehicles: +€3,421

  • Cash +€2,161

    up €2,161 (+5.9%), from €36,502 to €38,663

    mainly Advances received (+€20,000) and Depreciation (+€13,825)

Equity and liabilities
  • Advances received +€20,000

    new in 2025: €20,000

  • Tax, wage and social debts -€7,299

    down €7,299 (-36.5%), from €19,978 to €12,679

  • Trade debts -€6,739

    down €6,739 (-54.0%), from €12,488 to €5,749

  • Reserves +€6,489

    up €6,489 (+15.9%), from €40,696 to €47,185

Income statement
  • Gross operating margin -€7,046

    down €7,046 (-20.5%), from €34,340 to €27,294

  • Depreciation +€4,767

    up €4,767 (+52.6%), from €9,058 to €13,825

  • Taxes -€2,515

    down €2,515 (-30.3%), from €8,301 to €5,786

  • Financial income -€1,270

    down €1,270 (-86.3%), from €1,471 to €201

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €17,125
Gross operating margin -€7,046
Depreciation -€4,767
Other operating charges -€9
Financial income -€1,270
Financial charges -€60
Taxes +€2,515
Result 2025 €6,489

Cash bridge derived

cash 2024 to 2025

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.

From operations +€19,861
Investment -€17,700
Financing €0
Cash 2024 €36,502
Net result for the year +€6,489
Depreciation +€13,825
Receivables within one year -€4,257
Deferred charges and accrued income -€856
Trade debts -€6,739
Tax, wage and social debts -€7,299
Advances received +€20,000
Other debts -€522
Accrued charges and deferred income -€779
Investment in fixed assets (net) -€17,700
Cash 2025 €38,663
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €80,664 €91,814 +€11,150 +13.8%
Fixed assets 21/28 €39,833 €43,708 +€3,875 +9.7%
Intangible fixed assets 21 €0 €0 =
Tangible fixed assets 22/27 €39,833 €43,708 +€3,875 +9.7%
Plant, machinery and equipment 23 €5,692 €6,146 +€455 +8.0%
Furniture and vehicles 24 €34,141 €37,562 +€3,421 +10.0%
Current assets 29/58 €40,831 €48,106 +€7,274 +17.8%
Amounts receivable within one year 40/41 €2,650 €6,908 +€4,257 +160.6%
Trade receivables 40 €241 - -€241
Other amounts receivable 41 €2,410 €6,908 +€4,498 +186.6%
Cash at bank and in hand 54/58 €36,502 €38,663 +€2,161 +5.9%
Deferred charges and accrued income 490/1 €1,679 €2,535 +€856 +51.0%
Total equity and liabilities 10/49 €80,664 €91,814 +€11,150 +13.8%
Equity 10/15 €46,896 €53,385 +€6,489 +13.8%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €40,696 €47,185 +€6,489 +15.9%
Distributable reserves 133 €40,696 €47,185 +€6,489 +15.9%
Amounts payable 17/49 €33,768 €38,428 +€4,660 +13.8%
Amounts payable within one year 42/48 €32,989 €38,428 +€5,440 +16.5%
Trade debts 44 €12,488 €5,749 -€6,739 -54.0%
Suppliers 440/4 €12,488 €5,749 -€6,739 -54.0%
Advances received on contracts in progress 46 - €20,000 +€20,000
Taxes, remuneration and social security 45 €19,978 €12,679 -€7,299 -36.5%
Taxes 450/3 €19,978 €12,679 -€7,299 -36.5%
Other amounts payable 47/48 €522 - -€522
Accrued charges and deferred income 492/3 €779 - -€779
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €9,058 €13,825 +€4,767 +52.6%
Other operating charges 640/8 €1,190 €1,199 +€9 +0.7%
Gross operating margin 9900 €34,340 €27,294 -€7,046 -20.5%
Operating profit (loss) 9901 €24,092 €12,271 -€11,821 -49.1%
Financial income 75/76B €1,471 €201 -€1,270 -86.3%
Recurring financial income 75 €1,471 €201 -€1,270 -86.3%
Financial charges 65/66B €138 €197 +€60 +43.3%
Recurring financial charges 65 €138 €197 +€60 +43.3%
Profit (loss) for the period before taxes 9903 €25,426 €12,275 -€13,151 -51.7%
Income taxes 67/77 €8,301 €5,786 -€2,515 -30.3%
Profit (loss) for the period 9904 €17,125 €6,489 -€10,636 -62.1%
Profit (loss) for the period to be appropriated 9905 €17,125 €6,489 -€10,636 -62.1%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.