DPML MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€4,700
up €4,700 (+27.7%), from €16,982 to €21,682
mainly Net result for the year (+€79,830) and Receivables within one year (+€4,593)
- Receivables within one year -€4,593
down €4,593 (-25.4%), from €18,096 to €13,504
of which Other amounts receivable: -€3,467
- Tangible fixed assets -€2,562
down €2,562 (-48.8%), from €5,247 to €2,686
of which Plant, machinery and equipment: -€1,822
- Other debts -€6,295
down €6,295 (-69.9%), from €9,000 to €2,705
- Current portion of long-term debt +€3,369
new in 2025: €3,369
- Trade debts +€2,392
up €2,392 (+402.0%), from €595 to €2,986
- Tax, wage and social debts -€1,751
down €1,751 (-14.6%), from €12,011 to €10,260
- Taxes +€3,000
up €3,000 (+12.5%), from €23,928 to €26,928
- Financial income -€2,788
down €2,788 (-77.0%), from €3,622 to €834
- Gross operating margin -€2,779
down €2,779 (-2.5%), from €113,411 to €110,633
- Depreciation -€1,424
down €1,424 (-35.7%), from €3,986 to €2,562
- Other operating charges +€1,372
up €1,372 (+277.0%), from €495 to €1,868
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 | €40,326 | €37,871 | -€2,455 | -6.1% |
| Fixed assets | 21/28 | €5,247 | €2,686 | -€2,562 | -48.8% |
| Tangible fixed assets | 22/27 | €5,247 | €2,686 | -€2,562 | -48.8% |
| Plant, machinery and equipment | 23 | €4,090 | €2,268 | -€1,822 | -44.5% |
| Furniture and vehicles | 24 | €690 | €417 | -€273 | -39.5% |
| Other tangible fixed assets | 26 | €467 | - | -€467 | |
| Current assets | 29/58 | €35,079 | €35,186 | +€107 | +0.3% |
| Amounts receivable within one year | 40/41 | €18,096 | €13,504 | -€4,593 | -25.4% |
| Trade receivables | 40 | €14,629 | €13,504 | -€1,125 | -7.7% |
| Other amounts receivable | 41 | €3,467 | - | -€3,467 | |
| Cash at bank and in hand | 54/58 | €16,982 | €21,682 | +€4,700 | +27.7% |
| Total equity and liabilities | 10/49 | €40,326 | €37,871 | -€2,455 | -6.1% |
| Equity | 10/15 | €18,720 | €18,550 | -€170 | -0.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170 | - | -€170 | |
| Amounts payable | 17/49 | €21,606 | €19,321 | -€2,285 | -10.6% |
| Amounts payable within one year | 42/48 | €21,606 | €19,321 | -€2,285 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | - | €3,369 | +€3,369 | |
| Trade debts | 44 | €595 | €2,986 | +€2,392 | +402.0% |
| Suppliers | 440/4 | €595 | €2,986 | +€2,392 | +402.0% |
| Taxes, remuneration and social security | 45 | €12,011 | €10,260 | -€1,751 | -14.6% |
| Taxes | 450/3 | €12,011 | €10,260 | -€1,751 | -14.6% |
| Other amounts payable | 47/48 | €9,000 | €2,705 | -€6,295 | -69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,986 | €2,562 | -€1,424 | -35.7% |
| Other operating charges | 640/8 | €495 | €1,868 | +€1,372 | +277.0% |
| Gross operating margin | 9900 | €113,411 | €110,633 | -€2,779 | -2.5% |
| Operating profit (loss) | 9901 | €108,930 | €106,203 | -€2,727 | -2.5% |
| Financial income | 75/76B | €3,622 | €834 | -€2,788 | -77.0% |
| Recurring financial income | 75 | €3,622 | €834 | -€2,788 | -77.0% |
| Financial charges | 65/66B | €217 | €279 | +€63 | +29.0% |
| Recurring financial charges | 65 | €217 | €279 | +€63 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €112,336 | €106,757 | -€5,579 | -5.0% |
| Income taxes | 67/77 | €23,928 | €26,928 | +€3,000 | +12.5% |
| Profit (loss) for the period | 9904 | €88,408 | €79,830 | -€8,578 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €88,408 | €79,830 | -€8,578 | -9.7% |
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 4 October 2026 via checked.be.