DPPI: 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.
DPPI
Largest movements
- Stocks and contracts -€359,880
down €359,880 (-48.0%), from €749,524 to €389,644
- Receivables within one year +€179,369
up €179,369 (+201.8%), from €88,870 to €268,239
- Tangible fixed assets +€84,131
up €84,131 (+149.5%), from €56,262 to €140,393
of which Plant, machinery and equipment: +€85,655
- Cash -€81,733
down €81,733 (-22.2%), from €368,110 to €286,377
mainly Receivables within one year (-€179,369) and Other debts (-€143,696)
- Financial fixed assets -€18,350
no longer reported in 2025 (was €18,350)
- Other debts -€143,696
down €143,696 (-16.9%), from €849,800 to €706,104
- Trade debts -€48,675
down €48,675 (-46.1%), from €105,627 to €56,952
- Profit (loss) carried forward -€17,481
down €17,481, from €12,252 to -€5,229
- Gross operating margin -€20,301
down €20,301 (-66.3%), from €30,613 to €10,312
- Depreciation +€15,095
up €15,095 (+191.0%), from €7,902 to €22,997
- Taxes -€3,083
no longer reported in 2025 (was €3,083)
- Financial charges +€1,789
up €1,789 (+1107.2%), from €162 to €1,951
- Other operating charges +€1,126
up €1,126 (+259.3%), from €434 to €1,561
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 | €1,283,621 | €1,085,164 | -€198,457 | -15.5% |
| Fixed assets | 21/28 | €74,612 | €140,393 | +€65,781 | +88.2% |
| Tangible fixed assets | 22/27 | €56,262 | €140,393 | +€84,131 | +149.5% |
| Plant, machinery and equipment | 23 | €14,311 | €99,966 | +€85,655 | +598.5% |
| Furniture and vehicles | 24 | €41,951 | €40,427 | -€1,524 | -3.6% |
| Financial fixed assets | 28 | €18,350 | - | -€18,350 | |
| Current assets | 29/58 | €1,209,010 | €944,772 | -€264,238 | -21.9% |
| Stocks and contracts in progress | 3 | €749,524 | €389,644 | -€359,880 | -48.0% |
| Stocks | 30/36 | €749,524 | €389,644 | -€359,880 | -48.0% |
| Amounts receivable within one year | 40/41 | €88,870 | €268,239 | +€179,369 | +201.8% |
| Trade receivables | 40 | €88,870 | €268,239 | +€179,369 | +201.8% |
| Cash at bank and in hand | 54/58 | €368,110 | €286,377 | -€81,733 | -22.2% |
| Deferred charges and accrued income | 490/1 | €2,505 | €512 | -€1,994 | -79.6% |
| Total equity and liabilities | 10/49 | €1,283,621 | €1,085,164 | -€198,457 | -15.5% |
| Equity | 10/15 | €112,252 | €94,771 | -€17,481 | -15.6% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,252 | -€5,229 | -€17,481 | |
| Amounts payable | 17/49 | €1,171,369 | €990,393 | -€180,976 | -15.4% |
| Amounts payable within one year | 42/48 | €1,171,369 | €990,393 | -€180,976 | -15.4% |
| Trade debts | 44 | €105,627 | €56,952 | -€48,675 | -46.1% |
| Suppliers | 440/4 | €105,627 | €56,952 | -€48,675 | -46.1% |
| Taxes, remuneration and social security | 45 | €215,942 | €227,337 | +€11,395 | +5.3% |
| Taxes | 450/3 | €215,942 | €227,337 | +€11,395 | +5.3% |
| Other amounts payable | 47/48 | €849,800 | €706,104 | -€143,696 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,902 | €22,997 | +€15,095 | +191.0% |
| Other operating charges | 640/8 | €434 | €1,561 | +€1,126 | +259.3% |
| Non-recurring operating charges | 66A | - | €1,299 | +€1,299 | |
| Gross operating margin | 9900 | €30,613 | €10,312 | -€20,301 | -66.3% |
| Operating profit (loss) | 9901 | €22,277 | -€15,545 | -€37,822 | |
| Financial income | 75/76B | €30 | €15 | -€15 | -50.4% |
| Recurring financial income | 75 | €30 | €15 | -€15 | -50.4% |
| Financial charges | 65/66B | €162 | €1,951 | +€1,789 | +1107.2% |
| Recurring financial charges | 65 | €162 | €1,951 | +€1,789 | +1107.2% |
| Profit (loss) for the period before taxes | 9903 | €22,145 | -€17,481 | -€39,626 | |
| Income taxes | 67/77 | €3,083 | - | -€3,083 | |
| Profit (loss) for the period | 9904 | €19,062 | -€17,481 | -€36,543 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,062 | -€17,481 | -€36,543 |
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 1 October 2026 via checked.be.