DPRE: 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.
DPRE
Largest movements
- Tangible fixed assets +€1.9m
up €1.9m (+48991.7%), from €3,967 to €1.9m
of which Land and buildings: +€1.9m
- Cash +€390,622
up €390,622 (+18515.5%), from €2,110 to €392,732
mainly Contributions, distributions and other (+€1.4m) and Net result for the year (+€872,838)
- Receivables within one year -€359,800
down €359,800 (-81.6%), from €440,797 to €80,997
of which Other amounts receivable: -€331,575
- Stocks and contracts +€310,652
up €310,652 (+77.3%), from €401,885 to €712,537
- Financial fixed assets +€50,000
up €50,000 (+16.7%), from €300,000 to €350,000
- Revaluation surpluses +€1.4m
new in 2026: €1.4m
- Profit (loss) carried forward +€872,838
up €872,838, from -€329 to €872,509
- Debts after one year -€700,000
no longer reported in 2026 (was €700,000)
- Other debts +€467,613
up €467,613 (+285.2%), from €163,933 to €631,546
- Trade debts +€258,229
up €258,229 (+2454.1%), from €10,522 to €268,752
- Financial income +€950,484
new in 2026: €950,484
- Gross operating margin -€55,181
down €55,181, from €45,768 to -€9,413
- Financial charges +€26,767
up €26,767 (+107.8%), from €24,829 to €51,596
- Depreciation +€10,739
up €10,739 (+1140.7%), from €941 to €11,680
- Other operating charges +€3,007
up €3,007 (+154.1%), from €1,952 to €4,958
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 | €1,148,760 | €3,483,871 | +€2.3m | +203.3% |
| Fixed assets | 21/28 | €303,967 | €2,297,605 | +€2.0m | +655.9% |
| Tangible fixed assets | 22/27 | €3,967 | €1,947,605 | +€1.9m | +48991.7% |
| Land and buildings | 22 | - | €1,944,837 | +€1.9m | |
| Plant, machinery and equipment | 23 | €3,967 | €2,768 | -€1,199 | -30.2% |
| Financial fixed assets | 28 | €300,000 | €350,000 | +€50,000 | +16.7% |
| Current assets | 29/58 | €844,793 | €1,186,266 | +€341,474 | +40.4% |
| Stocks and contracts in progress | 3 | €401,885 | €712,537 | +€310,652 | +77.3% |
| Stocks | 30/36 | €401,885 | €712,537 | +€310,652 | +77.3% |
| Amounts receivable within one year | 40/41 | €440,797 | €80,997 | -€359,800 | -81.6% |
| Trade receivables | 40 | €72,600 | €44,375 | -€28,225 | -38.9% |
| Other amounts receivable | 41 | €368,197 | €36,622 | -€331,575 | -90.1% |
| Cash at bank and in hand | 54/58 | €2,110 | €392,732 | +€390,622 | +18515.5% |
| Total equity and liabilities | 10/49 | €1,148,760 | €3,483,871 | +€2.3m | +203.3% |
| Equity | 10/15 | €72,971 | €2,389,607 | +€2.3m | +3174.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €1,443,636 | +€1.4m | |
| Reserves | 13 | €43,300 | €43,463 | +€163 | +0.4% |
| Distributable reserves | 133 | €43,300 | €43,463 | +€163 | +0.4% |
| Profit (loss) carried forward | 14 | -€329 | €872,509 | +€872,838 | |
| Amounts payable | 17/49 | €1,075,789 | €1,094,264 | +€18,476 | +1.7% |
| Amounts payable after more than one year | 17 | €700,000 | - | -€700,000 | |
| Financial debts | 170/4 | €700,000 | - | -€700,000 | |
| Amounts payable within one year | 42/48 | €375,789 | €1,091,637 | +€715,848 | +190.5% |
| Financial debts | 43 | €190,000 | €190,000 | = | 0.0% |
| Credit institutions | 430/8 | €190,000 | €190,000 | = | 0.0% |
| Trade debts | 44 | €10,522 | €268,752 | +€258,229 | +2454.1% |
| Suppliers | 440/4 | €10,522 | €268,752 | +€258,229 | +2454.1% |
| Taxes, remuneration and social security | 45 | €11,334 | €1,339 | -€9,995 | -88.2% |
| Taxes | 450/3 | €11,334 | €1,339 | -€9,995 | -88.2% |
| Other amounts payable | 47/48 | €163,933 | €631,546 | +€467,613 | +285.2% |
| Accrued charges and deferred income | 492/3 | - | €2,628 | +€2,628 | |
| Remuneration, social security and pensions | 62 | €130 | - | -€130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €941 | €11,680 | +€10,739 | +1140.7% |
| Other operating charges | 640/8 | €1,952 | €4,958 | +€3,007 | +154.1% |
| Gross operating margin | 9900 | €45,768 | -€9,413 | -€55,181 | |
| Operating profit (loss) | 9901 | €42,745 | -€26,051 | -€68,797 | |
| Financial income | 75/76B | - | €950,484 | +€950,484 | |
| Recurring financial income | 75 | - | €950,484 | +€950,484 | |
| Financial charges | 65/66B | €24,829 | €51,596 | +€26,767 | +107.8% |
| Recurring financial charges | 65 | €24,829 | €51,596 | +€26,767 | +107.8% |
| Profit (loss) for the period before taxes | 9903 | €17,917 | €872,838 | +€854,921 | +4771.7% |
| Income taxes | 67/77 | €1,339 | - | -€1,339 | |
| Profit (loss) for the period | 9904 | €16,577 | €872,838 | +€856,260 | +5165.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,577 | €872,838 | +€856,260 | +5165.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.