DPL BUSINESS DEVELOPMENT: 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.
DPL BUSINESS DEVELOPMENT
Largest movements
- Cash -€82,094
down €82,094 (-49.6%), from €165,669 to €83,575
mainly Other debts (-€67,079) and Net result for the year (-€28,296)
- Tangible fixed assets -€17,756
down €17,756 (-23.0%), from €77,233 to €59,477
of which Furniture and vehicles: -€17,382
- Receivables within one year -€5,391
down €5,391 (-43.1%), from €12,518 to €7,128
of which Trade receivables: -€12,135
- Other debts -€67,079
down €67,079 (-74.2%), from €90,351 to €23,272
- Profit (loss) carried forward -€28,296
new in 2026: -€28,296
- Tax, wage and social debts -€9,738
down €9,738 (-78.8%), from €12,363 to €2,625
- Gross operating margin -€74,069
down €74,069, from €62,520 to -€11,549
- Taxes -€14,422
down €14,422 (-98.2%), from €14,692 to €270
- Depreciation +€4,307
up €4,307 (+29.8%), from €14,447 to €18,754
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,546 | €151,084 | -€105,462 | -41.1% |
| Fixed assets | 21/28 | €77,233 | €59,477 | -€17,756 | -23.0% |
| Tangible fixed assets | 22/27 | €77,233 | €59,477 | -€17,756 | -23.0% |
| Furniture and vehicles | 24 | €75,526 | €58,144 | -€17,382 | -23.0% |
| Other tangible fixed assets | 26 | €1,707 | €1,333 | -€374 | -21.9% |
| Current assets | 29/58 | €179,313 | €91,607 | -€87,707 | -48.9% |
| Amounts receivable within one year | 40/41 | €12,518 | €7,128 | -€5,391 | -43.1% |
| Trade receivables | 40 | €12,518 | €383 | -€12,135 | -96.9% |
| Other amounts receivable | 41 | - | €6,745 | +€6,745 | |
| Cash at bank and in hand | 54/58 | €165,669 | €83,575 | -€82,094 | -49.6% |
| Deferred charges and accrued income | 490/1 | €1,125 | €904 | -€222 | -19.7% |
| Total equity and liabilities | 10/49 | €256,546 | €151,084 | -€105,462 | -41.1% |
| Equity | 10/15 | €152,291 | €123,994 | -€28,296 | -18.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €146,091 | €146,091 | = | 0.0% |
| Distributable reserves | 133 | €146,091 | €146,091 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€28,296 | -€28,296 | |
| Amounts payable | 17/49 | €104,255 | €27,089 | -€77,166 | -74.0% |
| Amounts payable within one year | 42/48 | €104,255 | €27,089 | -€77,166 | -74.0% |
| Trade debts | 44 | €1,542 | €1,193 | -€349 | -22.6% |
| Suppliers | 440/4 | €1,542 | €1,193 | -€349 | -22.6% |
| Taxes, remuneration and social security | 45 | €12,363 | €2,625 | -€9,738 | -78.8% |
| Taxes | 450/3 | €12,363 | €2,625 | -€9,738 | -78.8% |
| Other amounts payable | 47/48 | €90,351 | €23,272 | -€67,079 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,447 | €18,754 | +€4,307 | +29.8% |
| Other operating charges | 640/8 | €785 | €449 | -€336 | -42.8% |
| Gross operating margin | 9900 | €62,520 | -€11,549 | -€74,069 | |
| Operating profit (loss) | 9901 | €47,287 | -€30,752 | -€78,039 | |
| Financial income | 75/76B | €2,913 | €2,803 | -€110 | -3.8% |
| Recurring financial income | 75 | €2,913 | €2,803 | -€110 | -3.8% |
| Financial charges | 65/66B | €76 | €78 | +€1 | +1.8% |
| Recurring financial charges | 65 | €76 | €78 | +€1 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €50,124 | -€28,026 | -€78,150 | |
| Income taxes | 67/77 | €14,692 | €270 | -€14,422 | -98.2% |
| Profit (loss) for the period | 9904 | €35,432 | -€28,296 | -€63,728 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,432 | -€28,296 | -€63,728 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.