DPML: 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.
DPML
Largest movements
- Cash +€36,346
up €36,346 (+365.7%), from €9,940 to €46,286
mainly Net result for the year (+€76,178) and Depreciation (+€26,135)
- Intangible fixed assets -€15,000
down €15,000 (-14.8%), from €101,260 to €86,260
- Receivables within one year -€10,227
down €10,227 (-33.1%), from €30,921 to €20,694
of which Other amounts receivable: -€11,775
- Tangible fixed assets -€9,620
down €9,620 (-43.8%), from €21,963 to €12,344
of which Furniture and vehicles: -€8,350
- Profit (loss) carried forward +€76,178
new in 2025: €76,178
- Other debts -€53,301
no longer reported in 2025 (was €53,301)
- Debts after one year -€24,122
down €24,122 (-34.0%), from €70,945 to €46,822
- Gross operating margin +€28,408
up €28,408 (+27.1%), from €105,011 to €133,419
- Taxes +€7,493
up €7,493 (+36.8%), from €20,341 to €27,834
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 | €166,257 | €167,685 | +€1,428 | +0.9% |
| Fixed assets | 21/28 | €124,823 | €100,204 | -€24,620 | -19.7% |
| Intangible fixed assets | 21 | €101,260 | €86,260 | -€15,000 | -14.8% |
| Tangible fixed assets | 22/27 | €21,963 | €12,344 | -€9,620 | -43.8% |
| Furniture and vehicles | 24 | €17,200 | €8,850 | -€8,350 | -48.5% |
| Other tangible fixed assets | 26 | €4,763 | €3,493 | -€1,270 | -26.7% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €41,434 | €67,481 | +€26,048 | +62.9% |
| Amounts receivable within one year | 40/41 | €30,921 | €20,694 | -€10,227 | -33.1% |
| Trade receivables | 40 | €14,886 | €16,434 | +€1,548 | +10.4% |
| Other amounts receivable | 41 | €16,035 | €4,260 | -€11,775 | -73.4% |
| Cash at bank and in hand | 54/58 | €9,940 | €46,286 | +€36,346 | +365.7% |
| Deferred charges and accrued income | 490/1 | €573 | €501 | -€72 | -12.5% |
| Total equity and liabilities | 10/49 | €166,257 | €167,685 | +€1,428 | +0.9% |
| Equity | 10/15 | €5,000 | €81,178 | +€76,178 | +1523.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €76,178 | +€76,178 | |
| Amounts payable | 17/49 | €161,257 | €86,507 | -€74,750 | -46.4% |
| Amounts payable after more than one year | 17 | €70,945 | €46,822 | -€24,122 | -34.0% |
| Financial debts | 170/4 | €70,945 | €46,822 | -€24,122 | -34.0% |
| Amounts payable within one year | 42/48 | €90,313 | €39,685 | -€50,628 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €23,172 | €24,122 | +€950 | +4.1% |
| Trade debts | 44 | €378 | €636 | +€258 | +68.3% |
| Suppliers | 440/4 | €378 | €636 | +€258 | +68.3% |
| Taxes, remuneration and social security | 45 | €13,461 | €14,927 | +€1,465 | +10.9% |
| Taxes | 450/3 | €13,461 | €14,927 | +€1,465 | +10.9% |
| Other amounts payable | 47/48 | €53,301 | - | -€53,301 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,927 | €26,135 | +€208 | +0.8% |
| Other operating charges | 640/8 | €977 | €241 | -€736 | -75.4% |
| Gross operating margin | 9900 | €105,011 | €133,419 | +€28,408 | +27.1% |
| Operating profit (loss) | 9901 | €78,107 | €107,043 | +€28,936 | +37.0% |
| Financial income | 75/76B | - | €550 | +€550 | |
| Recurring financial income | 75 | - | €550 | +€550 | |
| Financial charges | 65/66B | €4,464 | €3,580 | -€884 | -19.8% |
| Recurring financial charges | 65 | €4,464 | €3,580 | -€884 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €73,642 | €104,012 | +€30,370 | +41.2% |
| Income taxes | 67/77 | €20,341 | €27,834 | +€7,493 | +36.8% |
| Profit (loss) for the period | 9904 | €53,301 | €76,178 | +€22,877 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,301 | €76,178 | +€22,877 | +42.9% |
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.