DPQ Engineering: 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.
DPQ Engineering
Largest movements
- Cash +€18,400
up €18,400 (+24.9%), from €73,860 to €92,260
mainly Net result for the year (+€39,092) and Other debts (+€29,615)
- Receivables within one year +€13,340
up €13,340 (+111.1%), from €12,006 to €25,347
- Tangible fixed assets +€3,523
up €3,523 (+405.4%), from €869 to €4,392
- Other debts +€29,615
up €29,615 (+2961.5%), from €1,000 to €30,615
- Reserves +€8,620
up €8,620 (+14.3%), from €60,490 to €69,110
- Tax, wage and social debts -€3,337
down €3,337 (-14.1%), from €23,632 to €20,295
- Contributions +€2,000
up €2,000 (+100.0%), from €2,000 to €4,000
- Trade debts -€1,609
down €1,609 (-97.0%), from €1,658 to €49
- Taxes -€3,478
down €3,478 (-22.4%), from €15,500 to €12,023
- Other operating charges -€1,015
down €1,015 (-65.5%), from €1,548 to €533
- Gross operating margin -€701
down €701 (-1.3%), from €53,024 to €52,322
- Depreciation +€594
up €594 (+2603.6%), from €23 to €616
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,800 | €124,071 | +€35,271 | +39.7% |
| Fixed assets | 21/28 | €869 | €4,392 | +€3,523 | +405.4% |
| Tangible fixed assets | 22/27 | €869 | €4,392 | +€3,523 | +405.4% |
| Furniture and vehicles | 24 | €869 | €4,392 | +€3,523 | +405.4% |
| Current assets | 29/58 | €87,931 | €119,679 | +€31,748 | +36.1% |
| Amounts receivable within one year | 40/41 | €12,006 | €25,347 | +€13,340 | +111.1% |
| Trade receivables | 40 | €12,006 | €25,347 | +€13,340 | +111.1% |
| Cash at bank and in hand | 54/58 | €73,860 | €92,260 | +€18,400 | +24.9% |
| Deferred charges and accrued income | 490/1 | €2,065 | €2,073 | +€9 | +0.4% |
| Total equity and liabilities | 10/49 | €88,800 | €124,071 | +€35,271 | +39.7% |
| Equity | 10/15 | €62,510 | €73,112 | +€10,602 | +17.0% |
| Contributions | 10/11 | €2,000 | €4,000 | +€2,000 | +100.0% |
| Reserves | 13 | €60,490 | €69,110 | +€8,620 | +14.3% |
| Distributable reserves | 133 | €60,490 | €69,110 | +€8,620 | +14.3% |
| Profit (loss) carried forward | 14 | €20 | €2 | -€18 | -88.1% |
| Amounts payable | 17/49 | €26,290 | €50,959 | +€24,669 | +93.8% |
| Amounts payable within one year | 42/48 | €26,290 | €50,959 | +€24,669 | +93.8% |
| Trade debts | 44 | €1,658 | €49 | -€1,609 | -97.0% |
| Suppliers | 440/4 | €1,658 | €49 | -€1,609 | -97.0% |
| Taxes, remuneration and social security | 45 | €23,632 | €20,295 | -€3,337 | -14.1% |
| Taxes | 450/3 | €23,632 | €20,295 | -€3,337 | -14.1% |
| Other amounts payable | 47/48 | €1,000 | €30,615 | +€29,615 | +2961.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23 | €616 | +€594 | +2603.6% |
| Other operating charges | 640/8 | €1,548 | €533 | -€1,015 | -65.5% |
| Gross operating margin | 9900 | €53,024 | €52,322 | -€701 | -1.3% |
| Operating profit (loss) | 9901 | €51,453 | €51,172 | -€280 | -0.5% |
| Financial charges | 65/66B | €139 | €57 | -€81 | -58.6% |
| Recurring financial charges | 65 | €139 | €57 | -€81 | -58.6% |
| Profit (loss) for the period before taxes | 9903 | €51,314 | €51,115 | -€199 | -0.4% |
| Income taxes | 67/77 | €15,500 | €12,023 | -€3,478 | -22.4% |
| Profit (loss) for the period | 9904 | €35,814 | €39,092 | +€3,279 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,814 | €39,092 | +€3,279 | +9.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.