DPPGMM: what changed
Two financial 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.
DPPGMM
Largest movements
- Cash +€46,395
up €46,395 (+137.5%), from €33,745 to €80,140
mainly Depreciation (+€53,095) and Net result for the year (+€26,081)
- Tangible fixed assets -€45,835
down €45,835 (-27.9%), from €164,431 to €118,595
- Receivables within one year -€12,327
down €12,327 (-56.9%), from €21,665 to €9,338
of which Other amounts receivable: -€9,066
- Stocks and contracts +€7,555
up €7,555 (+31.5%), from €23,974 to €31,528
- Deferred charges and accrued income -€3,246
down €3,246 (-34.8%), from €9,324 to €6,078
- Profit (loss) carried forward +€26,081
up €26,081 (+38.3%), from €68,059 to €94,139
- Debts after one year -€21,563
down €21,563 (-46.9%), from €46,012 to €24,449
- Accrued charges and deferred income -€9,623
down €9,623 (-53.8%), from €17,875 to €8,252
- Tax, wage and social debts +€7,858
up €7,858 (+19.6%), from €40,082 to €47,940
of which Taxes: +€5,306
- Current portion of long-term debt -€6,044
down €6,044 (-22.5%), from €26,866 to €20,822
- Gross operating margin +€103,086
up €103,086 (+27.2%), from €379,157 to €482,243
- Staff costs +€19,117
up €19,117 (+5.1%), from €375,710 to €394,827
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 | €253,138 | €245,679 | -€7,459 | -2.9% |
| Fixed assets | 21/28 | €164,431 | €118,595 | -€45,835 | -27.9% |
| Tangible fixed assets | 22/27 | €164,431 | €118,595 | -€45,835 | -27.9% |
| Plant, machinery and equipment | 23 | €38,710 | €26,970 | -€11,740 | -30.3% |
| Furniture and vehicles | 24 | €71,158 | €55,244 | -€15,915 | -22.4% |
| Other tangible fixed assets | 26 | €54,562 | €36,381 | -€18,181 | -33.3% |
| Current assets | 29/58 | €88,708 | €127,084 | +€38,376 | +43.3% |
| Stocks and contracts in progress | 3 | €23,974 | €31,528 | +€7,555 | +31.5% |
| Stocks | 30/36 | €23,974 | €31,528 | +€7,555 | +31.5% |
| Amounts receivable within one year | 40/41 | €21,665 | €9,338 | -€12,327 | -56.9% |
| Trade receivables | 40 | €5,547 | €2,287 | -€3,261 | -58.8% |
| Other amounts receivable | 41 | €16,118 | €7,052 | -€9,066 | -56.2% |
| Cash at bank and in hand | 54/58 | €33,745 | €80,140 | +€46,395 | +137.5% |
| Deferred charges and accrued income | 490/1 | €9,324 | €6,078 | -€3,246 | -34.8% |
| Total equity and liabilities | 10/49 | €253,138 | €245,679 | -€7,459 | -2.9% |
| Equity | 10/15 | €74,059 | €100,139 | +€26,081 | +35.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,059 | €94,139 | +€26,081 | +38.3% |
| Amounts payable | 17/49 | €179,080 | €145,540 | -€33,540 | -18.7% |
| Amounts payable after more than one year | 17 | €46,012 | €24,449 | -€21,563 | -46.9% |
| Financial debts | 170/4 | €46,012 | €24,449 | -€21,563 | -46.9% |
| Amounts payable within one year | 42/48 | €115,193 | €112,840 | -€2,354 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €26,866 | €20,822 | -€6,044 | -22.5% |
| Trade debts | 44 | €47,626 | €43,925 | -€3,701 | -7.8% |
| Suppliers | 440/4 | €47,626 | €43,925 | -€3,701 | -7.8% |
| Taxes, remuneration and social security | 45 | €40,082 | €47,940 | +€7,858 | +19.6% |
| Taxes | 450/3 | €8,704 | €14,010 | +€5,306 | +61.0% |
| Remuneration and social security | 454/9 | €31,378 | €33,930 | +€2,552 | +8.1% |
| Other amounts payable | 47/48 | €619 | €152 | -€467 | -75.4% |
| Accrued charges and deferred income | 492/3 | €17,875 | €8,252 | -€9,623 | -53.8% |
| Remuneration, social security and pensions | 62 | €375,710 | €394,827 | +€19,117 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,642 | €53,095 | +€453 | +0.9% |
| Other operating charges | 640/8 | €6,830 | €5,772 | -€1,058 | -15.5% |
| Gross operating margin | 9900 | €379,157 | €482,243 | +€103,086 | +27.2% |
| Operating profit (loss) | 9901 | -€56,024 | €28,549 | +€84,574 | |
| Financial income | 75/76B | - | €38 | +€38 | |
| Recurring financial income | 75 | - | €38 | +€38 | |
| Financial charges | 65/66B | €4,135 | €2,374 | -€1,761 | -42.6% |
| Recurring financial charges | 65 | €3,339 | €2,374 | -€965 | -28.9% |
| Non-recurring financial charges | 66B | €796 | - | -€796 | |
| Profit (loss) for the period before taxes | 9903 | -€60,160 | €26,213 | +€86,372 | |
| Income taxes | 67/77 | €268 | €132 | -€136 | -50.7% |
| Profit (loss) for the period | 9904 | -€60,428 | €26,081 | +€86,508 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,428 | €26,081 | +€86,508 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.