DPP 2009: 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.
DPP 2009
Largest movements
- Receivables within one year +€5,605
up €5,605 (+61.8%), from €9,067 to €14,672
of which Trade receivables: +€5,619
- Tangible fixed assets +€5,472
up €5,472 (+39.4%), from €13,894 to €19,366
of which Furniture and vehicles: +€5,254
- Stocks and contracts -€4,233
down €4,233 (-33.6%), from €12,614 to €8,381
- Cash +€2,716
up €2,716 (+85.0%), from €3,195 to €5,911
mainly Contributions, distributions and other (+€82,010) and Tax, wage and social debts (+€18,609)
- Deferred charges and accrued income +€509
up €509 (+294.8%), from €173 to €682
- Reserves +€82,010
up €82,010 (+9472.7%), from €866 to €82,876
- Profit (loss) carried forward -€66,998
down €66,998 (-41.9%), from -€159,812 to -€226,810
- Other debts -€20,898
down €20,898 (-19.5%), from €107,435 to €86,538
- Tax, wage and social debts +€18,609
up €18,609 (+125.3%), from €14,855 to €33,464
of which Taxes: +€18,771
- Debts after one year -€8,165
down €8,165 (-61.9%), from €13,182 to €5,017
- Gross operating margin -€7,772
down €7,772 (-22.8%), from -€34,091 to -€41,863
- Depreciation -€2,924
down €2,924 (-37.8%), from €7,732 to €4,808
- Staff costs -€711
down €711 (-3.8%), from €18,525 to €17,814
- Financial charges -€691
down €691 (-26.4%), from €2,613 to €1,922
- Financial income +€653
up €653 (+2763.4%), from €24 to €677
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 | €39,057 | €49,127 | +€10,069 | +25.8% |
| Fixed assets | 21/28 | €14,009 | €19,481 | +€5,472 | +39.1% |
| Tangible fixed assets | 22/27 | €13,894 | €19,366 | +€5,472 | +39.4% |
| Furniture and vehicles | 24 | €6,529 | €11,783 | +€5,254 | +80.5% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €7,365 | €7,583 | +€218 | +3.0% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €25,049 | €29,646 | +€4,597 | +18.4% |
| Stocks and contracts in progress | 3 | €12,614 | €8,381 | -€4,233 | -33.6% |
| Stocks | 30/36 | €12,614 | €8,381 | -€4,233 | -33.6% |
| Amounts receivable within one year | 40/41 | €9,067 | €14,672 | +€5,605 | +61.8% |
| Trade receivables | 40 | €8,927 | €14,546 | +€5,619 | +62.9% |
| Other amounts receivable | 41 | €140 | €126 | -€14 | -10.1% |
| Cash at bank and in hand | 54/58 | €3,195 | €5,911 | +€2,716 | +85.0% |
| Deferred charges and accrued income | 490/1 | €173 | €682 | +€509 | +294.8% |
| Total equity and liabilities | 10/49 | €39,057 | €49,127 | +€10,069 | +25.8% |
| Equity | 10/15 | -€140,346 | -€125,335 | +€15,012 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €866 | €82,876 | +€82,010 | +9472.7% |
| Non-distributable reserves | 130/1 | €866 | €82,876 | +€82,010 | +9472.7% |
| Reserves not available under the articles | 1311 | €866 | €82,876 | +€82,010 | +9472.7% |
| Profit (loss) carried forward | 14 | -€159,812 | -€226,810 | -€66,998 | -41.9% |
| Amounts payable | 17/49 | €179,404 | €174,461 | -€4,942 | -2.8% |
| Amounts payable after more than one year | 17 | €13,182 | €5,017 | -€8,165 | -61.9% |
| Financial debts | 170/4 | €13,182 | €5,017 | -€8,165 | -61.9% |
| Amounts payable within one year | 42/48 | €166,221 | €169,444 | +€3,223 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €7,333 | €8,165 | +€833 | +11.4% |
| Financial debts | 43 | €36 | - | -€36 | |
| Credit institutions | 430/8 | €36 | - | -€36 | |
| Trade debts | 44 | €34,912 | €39,132 | +€4,221 | +12.1% |
| Suppliers | 440/4 | €34,912 | €39,132 | +€4,221 | +12.1% |
| Advances received on contracts in progress | 46 | €1,650 | €2,145 | +€495 | +30.0% |
| Taxes, remuneration and social security | 45 | €14,855 | €33,464 | +€18,609 | +125.3% |
| Taxes | 450/3 | €5,489 | €24,261 | +€18,771 | +342.0% |
| Remuneration and social security | 454/9 | €9,366 | €9,203 | -€162 | -1.7% |
| Other amounts payable | 47/48 | €107,435 | €86,538 | -€20,898 | -19.5% |
| Non-recurring operating income | 76A | - | €3,066 | +€3,066 | |
| Remuneration, social security and pensions | 62 | €18,525 | €17,814 | -€711 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,732 | €4,808 | -€2,924 | -37.8% |
| Other operating charges | 640/8 | €1,876 | €1,268 | -€608 | -32.4% |
| Non-recurring operating charges | 66A | €1,817 | - | -€1,817 | |
| Gross operating margin | 9900 | -€34,091 | -€41,863 | -€7,772 | -22.8% |
| Operating profit (loss) | 9901 | -€64,041 | -€65,753 | -€1,712 | -2.7% |
| Financial income | 75/76B | €24 | €677 | +€653 | +2763.4% |
| Recurring financial income | 75 | €24 | €677 | +€653 | +2763.4% |
| Financial charges | 65/66B | €2,613 | €1,922 | -€691 | -26.4% |
| Recurring financial charges | 65 | €2,613 | €1,922 | -€691 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | -€66,630 | -€66,998 | -€368 | -0.6% |
| Profit (loss) for the period | 9904 | -€66,630 | -€66,998 | -€368 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,630 | -€66,998 | -€368 | -0.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.