DPLMT: 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.
DPLMT
Largest movements
- Receivables within one year -€237,236
down €237,236 (-58.9%), from €403,002 to €165,766
of which Trade receivables: -€269,960
- Cash -€138,490
down €138,490 (-59.3%), from €233,620 to €95,130
mainly Trade debts (-€296,233) and Net result for the year (-€42,133)
- Intangible fixed assets +€12,943
up €12,943 (+3356.3%), from €386 to €13,328
- Tangible fixed assets -€7,193
down €7,193 (-29.6%), from €24,282 to €17,089
of which Furniture and vehicles: -€4,931
- Trade debts -€296,233
down €296,233 (-56.4%), from €525,041 to €228,808
- Profit (loss) carried forward -€42,133
down €42,133 (-42.8%), from €98,409 to €56,276
- Other debts -€28,178
down €28,178 (-90.2%), from €31,244 to €3,066
- Gross operating margin -€101,839
down €101,839, from €71,186 to -€30,653
- Staff costs -€37,501
down €37,501 (-100.0%), from €37,501 to €0
- Depreciation -€2,761
down €2,761 (-26.1%), from €10,592 to €7,831
- Other operating charges +€2,043
up €2,043 (+270.8%), from €754 to €2,797
- Financial charges +€764
up €764 (+305.5%), from €250 to €1,015
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 | €667,870 | €298,215 | -€369,655 | -55.3% |
| Fixed assets | 21/28 | €27,949 | €33,698 | +€5,749 | +20.6% |
| Intangible fixed assets | 21 | €386 | €13,328 | +€12,943 | +3356.3% |
| Tangible fixed assets | 22/27 | €24,282 | €17,089 | -€7,193 | -29.6% |
| Land and buildings | 22 | €317 | €144 | -€173 | -54.7% |
| Plant, machinery and equipment | 23 | €3,061 | €1,027 | -€2,034 | -66.4% |
| Furniture and vehicles | 24 | €20,849 | €15,918 | -€4,931 | -23.6% |
| Other tangible fixed assets | 26 | €56 | €0 | -€56 | -100.0% |
| Financial fixed assets | 28 | €3,281 | €3,281 | = | 0.0% |
| Current assets | 29/58 | €639,921 | €264,516 | -€375,404 | -58.7% |
| Amounts receivable within one year | 40/41 | €403,002 | €165,766 | -€237,236 | -58.9% |
| Trade receivables | 40 | €362,609 | €92,649 | -€269,960 | -74.4% |
| Other amounts receivable | 41 | €40,393 | €73,117 | +€32,725 | +81.0% |
| Cash at bank and in hand | 54/58 | €233,620 | €95,130 | -€138,490 | -59.3% |
| Deferred charges and accrued income | 490/1 | €3,298 | €3,620 | +€321 | +9.7% |
| Total equity and liabilities | 10/49 | €667,870 | €298,215 | -€369,655 | -55.3% |
| Equity | 10/15 | €108,409 | €66,276 | -€42,133 | -38.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,409 | €56,276 | -€42,133 | -42.8% |
| Amounts payable | 17/49 | €559,461 | €231,939 | -€327,522 | -58.5% |
| Amounts payable within one year | 42/48 | €559,461 | €231,939 | -€327,522 | -58.5% |
| Trade debts | 44 | €525,041 | €228,808 | -€296,233 | -56.4% |
| Suppliers | 440/4 | €525,041 | €228,808 | -€296,233 | -56.4% |
| Taxes, remuneration and social security | 45 | €3,176 | €65 | -€3,111 | -98.0% |
| Taxes | 450/3 | €3,176 | €65 | -€3,111 | -98.0% |
| Other amounts payable | 47/48 | €31,244 | €3,066 | -€28,178 | -90.2% |
| Remuneration, social security and pensions | 62 | €37,501 | €0 | -€37,501 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,592 | €7,831 | -€2,761 | -26.1% |
| Other operating charges | 640/8 | €754 | €2,797 | +€2,043 | +270.8% |
| Gross operating margin | 9900 | €71,186 | -€30,653 | -€101,839 | |
| Operating profit (loss) | 9901 | €22,340 | -€41,281 | -€63,621 | |
| Financial income | 75/76B | €155 | €162 | +€7 | +4.5% |
| Recurring financial income | 75 | €155 | €162 | +€7 | +4.5% |
| Financial charges | 65/66B | €250 | €1,015 | +€764 | +305.5% |
| Recurring financial charges | 65 | €250 | €1,015 | +€764 | +305.5% |
| Profit (loss) for the period before taxes | 9903 | €22,245 | -€42,133 | -€64,378 | |
| Income taxes | 67/77 | €540 | €0 | -€540 | -100.0% |
| Profit (loss) for the period | 9904 | €21,705 | -€42,133 | -€63,838 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,705 | -€42,133 | -€63,838 |
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 1 October 2026 via checked.be.