dPro: 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.
dPro
Largest movements
- Receivables within one year +€28,817
up €28,817 (+342.7%), from €8,410 to €37,227
of which Trade receivables: +€28,728
- Tangible fixed assets -€6,812
down €6,812 (-8.5%), from €80,328 to €73,515
of which Furniture and vehicles: -€9,041
- Stocks and contracts -€1,872
down €1,872 (-100.0%), from €1,872 to €0
- Tax, wage and social debts +€19,764
up €19,764 (+227.0%), from €8,708 to €28,472
of which Remuneration and social security: +€10,995
- Trade debts +€16,726
up €16,726 (+790.8%), from €2,115 to €18,841
- Reserves -€16,525
down €16,525 (-61.3%), from €26,953 to €10,427
- Gross operating margin -€9,782
down €9,782 (-17.8%), from €54,965 to €45,183
- Depreciation -€2,251
down €2,251 (-6.6%), from €34,262 to €32,012
- Staff costs +€1,029
up €1,029 (+3.7%), from €27,660 to €28,688
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 | €119,561 | €139,115 | +€19,554 | +16.4% |
| Fixed assets | 21/28 | €80,328 | €73,515 | -€6,812 | -8.5% |
| Tangible fixed assets | 22/27 | €80,328 | €73,515 | -€6,812 | -8.5% |
| Plant, machinery and equipment | 23 | €69,072 | €71,301 | +€2,229 | +3.2% |
| Furniture and vehicles | 24 | €11,256 | €2,215 | -€9,041 | -80.3% |
| Current assets | 29/58 | €39,233 | €65,600 | +€26,367 | +67.2% |
| Stocks and contracts in progress | 3 | €1,872 | €0 | -€1,872 | -100.0% |
| Stocks | 30/36 | €1,872 | €0 | -€1,872 | -100.0% |
| Amounts receivable within one year | 40/41 | €8,410 | €37,227 | +€28,817 | +342.7% |
| Trade receivables | 40 | €8,168 | €36,896 | +€28,728 | +351.7% |
| Other amounts receivable | 41 | €241 | €331 | +€89 | +37.0% |
| Cash at bank and in hand | 54/58 | €23,155 | €22,679 | -€476 | -2.1% |
| Deferred charges and accrued income | 490/1 | €5,796 | €5,694 | -€102 | -1.8% |
| Total equity and liabilities | 10/49 | €119,561 | €139,115 | +€19,554 | +16.4% |
| Equity | 10/15 | €46,953 | €30,427 | -€16,525 | -35.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €26,953 | €10,427 | -€16,525 | -61.3% |
| Distributable reserves | 133 | €26,953 | €10,427 | -€16,525 | -61.3% |
| Amounts payable | 17/49 | €72,608 | €108,688 | +€36,080 | +49.7% |
| Amounts payable within one year | 42/48 | €72,608 | €108,288 | +€35,680 | +49.1% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,115 | €18,841 | +€16,726 | +790.8% |
| Suppliers | 440/4 | €2,115 | €18,841 | +€16,726 | +790.8% |
| Taxes, remuneration and social security | 45 | €8,708 | €28,472 | +€19,764 | +227.0% |
| Taxes | 450/3 | €600 | €9,369 | +€8,769 | +1462.1% |
| Remuneration and social security | 454/9 | €8,108 | €19,103 | +€10,995 | +135.6% |
| Other amounts payable | 47/48 | €61,785 | €60,975 | -€810 | -1.3% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €27,660 | €28,688 | +€1,029 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,262 | €32,012 | -€2,251 | -6.6% |
| Other operating charges | 640/8 | €1,185 | €839 | -€346 | -29.2% |
| Non-recurring operating charges | 66A | €92 | €0 | -€92 | -100.0% |
| Gross operating margin | 9900 | €54,965 | €45,183 | -€9,782 | -17.8% |
| Operating profit (loss) | 9901 | -€8,234 | -€16,355 | -€8,121 | -98.6% |
| Financial income | 75/76B | €19 | €0 | -€19 | -100.0% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -100.0% |
| Financial charges | 65/66B | €160 | €170 | +€10 | +6.2% |
| Recurring financial charges | 65 | €160 | €170 | +€10 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,375 | -€16,525 | -€8,150 | -97.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,375 | -€16,525 | -€8,150 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,375 | -€16,525 | -€8,150 | -97.3% |
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 2 October 2026 via checked.be.