DPLex: 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.
DPLex
Largest movements
- Cash +€87,008
up €87,008 (+75.7%), from €114,946 to €201,954
mainly Depreciation (+€34,320) and Net result for the year (+€29,445)
- Intangible fixed assets -€23,572
no longer reported in 2025 (was €23,572)
- Tangible fixed assets -€10,749
down €10,749 (-34.5%), from €31,190 to €20,441
of which Furniture and vehicles: -€10,016
- Deferred charges and accrued income -€9,527
down €9,527 (-22.0%), from €43,349 to €33,822
- Reserves +€28,612
up €28,612 (+15.8%), from €181,238 to €209,850
- Other debts +€12,359
up €12,359 (+16.5%), from €75,049 to €87,408
- Gross operating margin +€17,950
up €17,950 (+25.0%), from €71,805 to €89,754
- Financial charges +€6,098
up €6,098 (+2637.6%), from €231 to €6,329
- Taxes +€5,095
up €5,095 (+44.6%), from €11,414 to €16,510
- Provisions +€4,000
no longer reported in 2025 (was -€4,000)
- Other operating charges -€1,053
down €1,053 (-25.1%), from €4,204 to €3,151
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 | €279,668 | €322,769 | +€43,101 | +15.4% |
| Fixed assets | 21/28 | €94,805 | €60,484 | -€34,320 | -36.2% |
| Intangible fixed assets | 21 | €23,572 | - | -€23,572 | |
| Tangible fixed assets | 22/27 | €31,190 | €20,441 | -€10,749 | -34.5% |
| Furniture and vehicles | 24 | €25,806 | €15,790 | -€10,016 | -38.8% |
| Other tangible fixed assets | 26 | €5,384 | €4,651 | -€733 | -13.6% |
| Financial fixed assets | 28 | €40,043 | €40,043 | = | 0.0% |
| Current assets | 29/58 | €184,864 | €262,285 | +€77,421 | +41.9% |
| Amounts receivable within one year | 40/41 | €26,569 | €26,509 | -€60 | -0.2% |
| Trade receivables | 40 | €3,225 | €3,588 | +€363 | +11.3% |
| Other amounts receivable | 41 | €23,344 | €22,921 | -€423 | -1.8% |
| Cash at bank and in hand | 54/58 | €114,946 | €201,954 | +€87,008 | +75.7% |
| Deferred charges and accrued income | 490/1 | €43,349 | €33,822 | -€9,527 | -22.0% |
| Total equity and liabilities | 10/49 | €279,668 | €322,769 | +€43,101 | +15.4% |
| Equity | 10/15 | €193,638 | €222,250 | +€28,612 | +14.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €181,238 | €209,850 | +€28,612 | +15.8% |
| Distributable reserves | 133 | €181,238 | €209,850 | +€28,612 | +15.8% |
| Amounts payable | 17/49 | €86,030 | €100,519 | +€14,489 | +16.8% |
| Amounts payable within one year | 42/48 | €81,530 | €96,019 | +€14,489 | +17.8% |
| Trade debts | 44 | €4,810 | €5,053 | +€243 | +5.1% |
| Suppliers | 440/4 | €4,810 | €5,053 | +€243 | +5.1% |
| Taxes, remuneration and social security | 45 | €1,672 | €3,559 | +€1,887 | +112.9% |
| Taxes | 450/3 | €1,672 | €3,559 | +€1,887 | +112.9% |
| Other amounts payable | 47/48 | €75,049 | €87,408 | +€12,359 | +16.5% |
| Accrued charges and deferred income | 492/3 | €4,500 | €4,500 | = | 0.0% |
| Non-recurring operating income | 76A | €657 | - | -€657 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,336 | €34,320 | -€16 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€4,000 | - | +€4,000 | |
| Other operating charges | 640/8 | €4,204 | €3,151 | -€1,053 | -25.1% |
| Gross operating margin | 9900 | €71,805 | €89,754 | +€17,950 | +25.0% |
| Operating profit (loss) | 9901 | €37,265 | €52,284 | +€15,019 | +40.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €231 | €6,329 | +€6,098 | +2637.6% |
| Recurring financial charges | 65 | €231 | €6,329 | +€6,098 | +2637.6% |
| Profit (loss) for the period before taxes | 9903 | €37,033 | €45,955 | +€8,921 | +24.1% |
| Income taxes | 67/77 | €11,414 | €16,510 | +€5,095 | +44.6% |
| Profit (loss) for the period | 9904 | €25,619 | €29,445 | +€3,826 | +14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,619 | €29,445 | +€3,826 | +14.9% |
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 11 October 2026 via checked.be.