DPP FINANCES: 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 FINANCES
Largest movements
- Tangible fixed assets -€9,207
down €9,207 (-31.2%), from €29,513 to €20,306
of which Furniture and vehicles: -€9,207
- Cash +€1,375
up €1,375 (+11.0%), from €12,444 to €13,819
mainly Net result for the year (+€30,150) and Other debts (+€16,458)
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Other debts +€16,458
up €16,458 (+181.5%), from €9,068 to €25,525
- Current portion of long-term debt -€5,582
down €5,582 (-66.3%), from €8,415 to €2,833
- Reserves +€2,867
up €2,867 (+4.8%), from €59,311 to €62,178
- Debts after one year -€2,833
no longer reported in 2025 (was €2,833)
- Gross operating margin +€13,433
up €13,433 (+32.7%), from €41,090 to €54,523
- Taxes +€4,565
up €4,565 (+52.7%), from €8,663 to €13,228
- Staff costs -€3,259
no longer reported in 2025 (was €3,259)
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 | €107,784 | €100,321 | -€7,463 | -6.9% |
| Fixed assets | 21/28 | €29,623 | €20,416 | -€9,207 | -31.1% |
| Tangible fixed assets | 22/27 | €29,513 | €20,306 | -€9,207 | -31.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €29,513 | €20,306 | -€9,207 | -31.2% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €78,161 | €79,905 | +€1,744 | +2.2% |
| Amounts receivable within one year | 40/41 | €5,214 | €4,747 | -€468 | -9.0% |
| Trade receivables | 40 | €5,214 | €4,747 | -€468 | -9.0% |
| Current investments | 50/53 | €60,503 | €61,339 | +€836 | +1.4% |
| Cash at bank and in hand | 54/58 | €12,444 | €13,819 | +€1,375 | +11.0% |
| Total equity and liabilities | 10/49 | €107,784 | €100,321 | -€7,463 | -6.9% |
| Equity | 10/15 | €77,911 | €62,178 | -€15,733 | -20.2% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €59,311 | €62,178 | +€2,867 | +4.8% |
| Distributable reserves | 133 | €59,311 | €62,178 | +€2,867 | +4.8% |
| Amounts payable | 17/49 | €29,873 | €38,143 | +€8,269 | +27.7% |
| Amounts payable after more than one year | 17 | €2,833 | - | -€2,833 | |
| Financial debts | 170/4 | €2,833 | - | -€2,833 | |
| Amounts payable within one year | 42/48 | €27,040 | €38,143 | +€11,102 | +41.1% |
| Current portion of amounts payable after more than one year | 42 | €8,415 | €2,833 | -€5,582 | -66.3% |
| Trade debts | 44 | - | €2,208 | +€2,208 | |
| Suppliers | 440/4 | - | €2,208 | +€2,208 | |
| Taxes, remuneration and social security | 45 | €9,558 | €7,577 | -€1,981 | -20.7% |
| Taxes | 450/3 | €9,558 | €7,577 | -€1,981 | -20.7% |
| Other amounts payable | 47/48 | €9,068 | €25,525 | +€16,458 | +181.5% |
| Remuneration, social security and pensions | 62 | €3,259 | - | -€3,259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,207 | €9,207 | = | 0.0% |
| Other operating charges | 640/8 | €2,695 | €2,825 | +€130 | +4.8% |
| Gross operating margin | 9900 | €41,090 | €54,523 | +€13,433 | +32.7% |
| Operating profit (loss) | 9901 | €25,929 | €42,491 | +€16,562 | +63.9% |
| Financial income | 75/76B | €1,098 | €1,255 | +€157 | +14.3% |
| Recurring financial income | 75 | €1,098 | €1,255 | +€157 | +14.3% |
| Financial charges | 65/66B | €463 | €368 | -€95 | -20.5% |
| Recurring financial charges | 65 | €463 | €368 | -€95 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €26,564 | €43,378 | +€16,814 | +63.3% |
| Income taxes | 67/77 | €8,663 | €13,228 | +€4,565 | +52.7% |
| Profit (loss) for the period | 9904 | €17,901 | €30,150 | +€12,249 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,901 | €30,150 | +€12,249 | +68.4% |
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 1 October 2026 via checked.be.