DPmanagement: 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.
DPmanagement
Largest movements
- Current investments -€50,000
down €50,000 (-9.1%), from €550,000 to €500,000
- Cash +€22,259
up €22,259 (+59.0%), from €37,705 to €59,964
mainly Current investments (+€50,000) and Trade debts (+€1,664)
- Profit (loss) carried forward -€26,451
down €26,451 (-15.6%), from €169,124 to €142,673
- Gross operating margin -€9,641
down €9,641 (-29.9%), from -€32,197 to -€41,838
- Financial income +€1,246
up €1,246 (+7.6%), from €16,396 to €17,642
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 | €594,749 | €571,303 | -€23,446 | -3.9% |
| Current assets | 29/58 | €594,749 | €571,303 | -€23,446 | -3.9% |
| Amounts receivable within one year | 40/41 | €5,230 | €4,458 | -€771 | -14.8% |
| Other amounts receivable | 41 | €5,230 | €4,458 | -€771 | -14.8% |
| Current investments | 50/53 | €550,000 | €500,000 | -€50,000 | -9.1% |
| Cash at bank and in hand | 54/58 | €37,705 | €59,964 | +€22,259 | +59.0% |
| Deferred charges and accrued income | 490/1 | €1,814 | €6,880 | +€5,066 | +279.3% |
| Total equity and liabilities | 10/49 | €594,749 | €571,303 | -€23,446 | -3.9% |
| Equity | 10/15 | €578,451 | €552,000 | -€26,451 | -4.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €403,127 | €403,127 | = | 0.0% |
| Distributable reserves | 133 | €403,127 | €403,127 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,124 | €142,673 | -€26,451 | -15.6% |
| Amounts payable | 17/49 | €16,298 | €19,302 | +€3,005 | +18.4% |
| Amounts payable within one year | 42/48 | €14,798 | €17,802 | +€3,005 | +20.3% |
| Trade debts | 44 | €450 | €2,115 | +€1,664 | +369.8% |
| Suppliers | 440/4 | €450 | €2,115 | +€1,664 | +369.8% |
| Taxes, remuneration and social security | 45 | €2,020 | €2,020 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,020 | €2,020 | = | 0.0% |
| Other amounts payable | 47/48 | €12,328 | €13,668 | +€1,340 | +10.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131 | - | -€131 | |
| Other operating charges | 640/8 | €1,288 | €1,598 | +€310 | +24.1% |
| Gross operating margin | 9900 | -€32,197 | -€41,838 | -€9,641 | -29.9% |
| Operating profit (loss) | 9901 | -€33,615 | -€43,436 | -€9,821 | -29.2% |
| Financial income | 75/76B | €16,396 | €17,642 | +€1,246 | +7.6% |
| Recurring financial income | 75 | €16,396 | €17,642 | +€1,246 | +7.6% |
| Financial charges | 65/66B | €325 | €437 | +€111 | +34.2% |
| Recurring financial charges | 65 | €325 | €437 | +€111 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,545 | -€26,231 | -€8,686 | -49.5% |
| Income taxes | 67/77 | €390 | €220 | -€170 | -43.6% |
| Profit (loss) for the period | 9904 | -€17,934 | -€26,451 | -€8,516 | -47.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,934 | -€26,451 | -€8,516 | -47.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.