DPPArt: what changed
What changed
DPPArt
NACE 93.299, Other amusement and recreation activities
filed annual accounts (NBB)
Net result for the year
€259
2024 · -€9,939+€10,199
Equity
€91,823
2024 · €91,563+€259
Cash
€29,595
2024 · €19,990+€9,605
Balance sheet total
€126,088
2024 · €133,865-€7,777
Largest movements
Assets
- Tangible fixed assets -€10,924
down €10,924 (-39.0%), from €27,989 to €17,065
- Cash +€9,605
up €9,605 (+48.0%), from €19,990 to €29,595
mainly Depreciation (+€11,344) and Receivables within one year (+€7,525)
- Receivables within one year -€7,525
down €7,525 (-16.8%), from €44,695 to €37,170
of which Trade receivables: -€5,973
Equity and liabilities
- Debts after one year -€4,841
down €4,841 (-20.1%), from €24,076 to €19,234
- Accrued charges and deferred income -€3,030
no longer reported in 2025 (was €3,030)
Income statement
- Gross operating margin +€13,780
up €13,780 (+279%), from €4,931 to €18,711
- Taxes +€2,783
up €2,783 (+429%), from €649 to €3,432
- Financial income -€816
down €816 (-33.0%), from €2,469 to €1,654
- Other operating charges -€408
down €408 (-38.3%), from €1,064 to €656
- Staff costs +€379
up €379 (+11.6%), from €3,271 to €3,650
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€9,939
Gross operating margin
+€13,780
Staff costs
-€379
Depreciation
-€176
Other operating charges
+€408
Financial income
-€816
Financial charges
+€165
Taxes
-€2,783
Result 2025
€259
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€14,707
Investment
-€420
Financing
-€4,682
Cash 2024
€19,990
From operations (derived)
+€14,707
Net result for the year
+€259
Depreciation
+€11,344
Receivables within one year
+€7,525
Deferred charges and accrued income
-€1,067
Trade debts
-€636
Tax, wage and social debts
+€313
Accrued charges and deferred income
-€3,030
Investment (derived)
-€420
Investment in fixed assets (net)
-€420
Financing
-€4,682
Debts after one year
-€4,841
Current portion of long-term debt
+€159
Cash 2025
€29,595
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,865 | €126,088 | -€7,777 | -5.8% |
| Fixed assets | 21/28 | €27,989 | €17,065 | -€10,924 | -39.0% |
| Tangible fixed assets | 22/27 | €27,989 | €17,065 | -€10,924 | -39.0% |
| Furniture and vehicles | 24 | €27,989 | €17,065 | -€10,924 | -39.0% |
| Current assets | 29/58 | €105,877 | €109,023 | +€3,147 | +3.0% |
| Amounts receivable after more than one year | 29 | €39,000 | €39,000 | = | 0.0% |
| Other amounts receivable | 291 | €39,000 | €39,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,695 | €37,170 | -€7,525 | -16.8% |
| Trade receivables | 40 | €9,514 | €3,541 | -€5,973 | -62.8% |
| Other amounts receivable | 41 | €35,181 | €33,629 | -€1,552 | -4.4% |
| Cash at bank and in hand | 54/58 | €19,990 | €29,595 | +€9,605 | +48.0% |
| Deferred charges and accrued income | 490/1 | €2,191 | €3,258 | +€1,067 | +48.7% |
| Total equity and liabilities | 10/49 | €133,865 | €126,088 | -€7,777 | -5.8% |
| Equity | 10/15 | €91,563 | €91,823 | +€259 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,103 | €71,363 | +€259 | +0.4% |
| Amounts payable | 17/49 | €42,302 | €34,266 | -€8,036 | -19.0% |
| Amounts payable after more than one year | 17 | €24,076 | €19,234 | -€4,841 | -20.1% |
| Financial debts | 170/4 | €24,076 | €19,234 | -€4,841 | -20.1% |
| Amounts payable within one year | 42/48 | €15,196 | €15,031 | -€165 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €4,682 | €4,841 | +€159 | +3.4% |
| Trade debts | 44 | €8,262 | €7,625 | -€636 | -7.7% |
| Suppliers | 440/4 | €8,262 | €7,625 | -€636 | -7.7% |
| Taxes, remuneration and social security | 45 | €2,252 | €2,564 | +€313 | +13.9% |
| Taxes | 450/3 | €1,986 | €2,564 | +€579 | +29.1% |
| Remuneration and social security | 454/9 | €266 | - | -€266 | |
| Accrued charges and deferred income | 492/3 | €3,030 | - | -€3,030 | |
| Non-recurring operating income | 76A | - | €96 | +€96 | |
| Remuneration, social security and pensions | 62 | €3,271 | €3,650 | +€379 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,168 | €11,344 | +€176 | +1.6% |
| Other operating charges | 640/8 | €1,064 | €656 | -€408 | -38.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €4,931 | €18,711 | +€13,780 | +279% |
| Operating profit (loss) | 9901 | -€10,571 | €3,062 | +€13,633 | |
| Financial income | 75/76B | €2,469 | €1,654 | -€816 | -33.0% |
| Recurring financial income | 75 | €2,469 | €1,654 | -€816 | -33.0% |
| Financial charges | 65/66B | €1,189 | €1,024 | -€165 | -13.9% |
| Recurring financial charges | 65 | €1,189 | €1,024 | -€165 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,291 | €3,691 | +€12,982 | |
| Income taxes | 67/77 | €649 | €3,432 | +€2,783 | +429% |
| Profit (loss) for the period | 9904 | -€9,939 | €259 | +€10,199 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,939 | €259 | +€10,199 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.