DPK Advice: 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.
DPK Advice
Largest movements
- Receivables within one year +€16,826
up €16,826 (+77.8%), from €21,639 to €38,465
of which Trade receivables: +€17,077
- Cash -€9,410
down €9,410 (-93.9%), from €10,027 to €616
mainly Contributions, distributions and other (-€52,015) and Receivables within one year (-€16,826)
- Tangible fixed assets +€6,289
up €6,289, from €0 to €6,289
- Other debts +€26,965
new in 2025: €26,965
- Profit (loss) carried forward -€17,919
no longer reported in 2025 (was €17,919)
- Tax, wage and social debts +€8,680
up €8,680 (+181.0%), from €4,795 to €13,475
of which Taxes: +€6,580
- Trade debts -€3,825
down €3,825 (-76.3%), from €5,016 to €1,191
- Gross operating margin +€20,278
up €20,278 (+86.4%), from €23,459 to €43,737
- Taxes +€4,454
up €4,454 (+94.3%), from €4,722 to €9,176
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 | €31,731 | €45,631 | +€13,900 | +43.8% |
| Fixed assets | 21/28 | €0 | €6,289 | +€6,289 | |
| Tangible fixed assets | 22/27 | €0 | €6,289 | +€6,289 | |
| Furniture and vehicles | 24 | €0 | €6,289 | +€6,289 | |
| Current assets | 29/58 | €31,731 | €39,342 | +€7,611 | +24.0% |
| Amounts receivable within one year | 40/41 | €21,639 | €38,465 | +€16,826 | +77.8% |
| Trade receivables | 40 | €21,382 | €38,459 | +€17,077 | +79.9% |
| Other amounts receivable | 41 | €257 | €6 | -€251 | -97.7% |
| Cash at bank and in hand | 54/58 | €10,027 | €616 | -€9,410 | -93.9% |
| Deferred charges and accrued income | 490/1 | €65 | €261 | +€195 | +298.8% |
| Total equity and liabilities | 10/49 | €31,731 | €45,631 | +€13,900 | +43.8% |
| Equity | 10/15 | €21,919 | €4,000 | -€17,919 | -81.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,919 | - | -€17,919 | |
| Amounts payable | 17/49 | €9,811 | €41,631 | +€31,820 | +324.3% |
| Amounts payable within one year | 42/48 | €9,811 | €41,631 | +€31,820 | +324.3% |
| Trade debts | 44 | €5,016 | €1,191 | -€3,825 | -76.3% |
| Suppliers | 440/4 | €5,016 | €1,191 | -€3,825 | -76.3% |
| Taxes, remuneration and social security | 45 | €4,795 | €13,475 | +€8,680 | +181.0% |
| Taxes | 450/3 | €4,795 | €11,375 | +€6,580 | +137.2% |
| Remuneration and social security | 454/9 | €0 | €2,100 | +€2,100 | |
| Other amounts payable | 47/48 | - | €26,965 | +€26,965 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €331 | €272 | -€59 | -17.8% |
| Other operating charges | 640/8 | €405 | - | -€405 | |
| Gross operating margin | 9900 | €23,459 | €43,737 | +€20,278 | +86.4% |
| Operating profit (loss) | 9901 | €22,723 | €43,464 | +€20,741 | +91.3% |
| Financial income | 75/76B | €3 | €1 | -€2 | -79.5% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -79.5% |
| Financial charges | 65/66B | €187 | €193 | +€6 | +3.3% |
| Recurring financial charges | 65 | €187 | €193 | +€6 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €22,539 | €43,272 | +€20,733 | +92.0% |
| Income taxes | 67/77 | €4,722 | €9,176 | +€4,454 | +94.3% |
| Profit (loss) for the period | 9904 | €17,816 | €34,095 | +€16,279 | +91.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,816 | €34,095 | +€16,279 | +91.4% |
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 7 October 2026 via checked.be.