DPRS: 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.
DPRS
Largest movements
- Tangible fixed assets +€25,081
new in 2025: €25,081
of which Furniture and vehicles: +€23,866
- Cash -€23,567
down €23,567 (-73.9%), from €31,902 to €8,336
mainly Investment in fixed assets (net) (-€26,820) and Receivables within one year (-€5,196)
- Receivables within one year +€5,196
up €5,196 (+33.0%), from €15,745 to €20,942
of which Trade receivables: +€6,320
- Profit (loss) carried forward +€11,133
up €11,133 (+34.4%), from €32,409 to €43,542
- Tax, wage and social debts -€4,782
down €4,782 (-69.1%), from €6,918 to €2,136
of which Remuneration and social security: -€3,600
- Gross operating margin +€15,052
up €15,052 (+798%), from €1,886 to €16,938
- Taxes +€1,841
up €1,841 (+626%), from €294 to €2,136
- Depreciation +€1,678
up €1,678 (+2,758%), from €61 to €1,739
- Staff costs -€1,047
down €1,047 (-69.1%), from €1,514 to €467
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.
Derived cash bridge
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 | €48,805 | €55,677 | +€6,871 | +14.1% |
| Fixed assets | 21/28 | - | €25,081 | +€25,081 | |
| Tangible fixed assets | 22/27 | - | €25,081 | +€25,081 | |
| Land and buildings | 22 | - | €1,215 | +€1,215 | |
| Furniture and vehicles | 24 | - | €23,866 | +€23,866 | |
| Current assets | 29/58 | €48,805 | €30,596 | -€18,210 | -37.3% |
| Amounts receivable within one year | 40/41 | €15,745 | €20,942 | +€5,196 | +33.0% |
| Trade receivables | 40 | €11,162 | €17,482 | +€6,320 | +56.6% |
| Other amounts receivable | 41 | €4,583 | €3,459 | -€1,124 | -24.5% |
| Cash at bank and in hand | 54/58 | €31,902 | €8,336 | -€23,567 | -73.9% |
| Deferred charges and accrued income | 490/1 | €1,158 | €1,318 | +€160 | +13.9% |
| Total equity and liabilities | 10/49 | €48,805 | €55,677 | +€6,871 | +14.1% |
| Equity | 10/15 | €41,284 | €52,418 | +€11,133 | +27.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,676 | €2,676 | = | 0.0% |
| Distributable reserves | 133 | €2,676 | €2,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,409 | €43,542 | +€11,133 | +34.4% |
| Amounts payable | 17/49 | €7,521 | €3,259 | -€4,262 | -56.7% |
| Amounts payable within one year | 42/48 | €7,521 | €3,259 | -€4,262 | -56.7% |
| Trade debts | 44 | €603 | €1,123 | +€520 | +86.2% |
| Suppliers | 440/4 | €603 | €1,123 | +€520 | +86.2% |
| Taxes, remuneration and social security | 45 | €6,918 | €2,136 | -€4,782 | -69.1% |
| Taxes | 450/3 | €3,318 | €2,136 | -€1,182 | -35.6% |
| Remuneration and social security | 454/9 | €3,600 | - | -€3,600 | |
| Non-recurring operating income | 76A | - | €630 | +€630 | |
| Remuneration, social security and pensions | 62 | €1,514 | €467 | -€1,047 | -69.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61 | €1,739 | +€1,678 | +2,758% |
| Other operating charges | 640/8 | €1,518 | €1,494 | -€24 | -1.6% |
| Gross operating margin | 9900 | €1,886 | €16,938 | +€15,052 | +798% |
| Operating profit (loss) | 9901 | -€1,207 | €13,237 | +€14,444 | |
| Financial income | 75/76B | €268 | €116 | -€152 | -56.8% |
| Recurring financial income | 75 | €268 | €116 | -€152 | -56.8% |
| Financial charges | 65/66B | €0 | €84 | +€84 | +419,400% |
| Recurring financial charges | 65 | €0 | €84 | +€84 | +419,400% |
| Profit (loss) for the period before taxes | 9903 | -€939 | €13,269 | +€14,208 | |
| Income taxes | 67/77 | €294 | €2,136 | +€1,841 | +626% |
| Profit (loss) for the period | 9904 | -€1,233 | €11,133 | +€12,367 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,233 | €11,133 | +€12,367 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.