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 +€7,388
up €7,388 (+57.2%), from €12,922 to €20,310
of which Plant, machinery and equipment: +€8,737
- Deferred charges and accrued income -€4,022
no longer reported in 2025 (was €4,022)
- Cash +€3,836
up €3,836 (+20.9%), from €18,374 to €22,209
mainly Net result for the year (+€6,889) and Deferred charges and accrued income (+€4,022)
- Receivables within one year +€1,312
up €1,312 (+15613.2%), from €8 to €1,320
of which Trade receivables: +€1,312
- Profit (loss) carried forward +€6,889
up €6,889 (+37.0%), from -€18,601 to -€11,712
- Tax, wage and social debts -€2,587
down €2,587 (-9.0%), from €28,800 to €26,213
of which Taxes: -€5,206
- Other debts +€2,400
up €2,400 (+24.6%), from €9,763 to €12,163
- Trade debts +€1,392
up €1,392 (+35.2%), from €3,951 to €5,343
- Staff costs +€43,141
up €43,141 (+29.6%), from €145,689 to €188,830
- Gross operating margin +€35,133
up €35,133 (+21.0%), from €167,232 to €202,365
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 | €44,414 | €52,508 | +€8,094 | +18.2% |
| Fixed assets | 21/28 | €12,922 | €20,310 | +€7,388 | +57.2% |
| Tangible fixed assets | 22/27 | €12,922 | €20,310 | +€7,388 | +57.2% |
| Plant, machinery and equipment | 23 | €4,292 | €13,029 | +€8,737 | +203.6% |
| Other tangible fixed assets | 26 | €8,630 | €7,280 | -€1,350 | -15.6% |
| Current assets | 29/58 | €31,492 | €32,198 | +€706 | +2.2% |
| Stocks and contracts in progress | 3 | €9,088 | €8,669 | -€419 | -4.6% |
| Stocks | 30/36 | €9,088 | €8,669 | -€419 | -4.6% |
| Amounts receivable within one year | 40/41 | €8 | €1,320 | +€1,312 | +15613.2% |
| Trade receivables | 40 | - | €1,312 | +€1,312 | |
| Other amounts receivable | 41 | €8 | €8 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,374 | €22,209 | +€3,836 | +20.9% |
| Deferred charges and accrued income | 490/1 | €4,022 | - | -€4,022 | |
| Total equity and liabilities | 10/49 | €44,414 | €52,508 | +€8,094 | +18.2% |
| Equity | 10/15 | €1,899 | €8,788 | +€6,889 | +362.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,601 | -€11,712 | +€6,889 | +37.0% |
| Amounts payable | 17/49 | €42,515 | €43,720 | +€1,205 | +2.8% |
| Amounts payable within one year | 42/48 | €42,515 | €43,720 | +€1,205 | +2.8% |
| Trade debts | 44 | €3,951 | €5,343 | +€1,392 | +35.2% |
| Suppliers | 440/4 | €3,951 | €5,343 | +€1,392 | +35.2% |
| Taxes, remuneration and social security | 45 | €28,800 | €26,213 | -€2,587 | -9.0% |
| Taxes | 450/3 | €6,638 | €1,431 | -€5,206 | -78.4% |
| Remuneration and social security | 454/9 | €22,163 | €24,782 | +€2,619 | +11.8% |
| Other amounts payable | 47/48 | €9,763 | €12,163 | +€2,400 | +24.6% |
| Remuneration, social security and pensions | 62 | €145,689 | €188,830 | +€43,141 | +29.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,815 | €1,720 | -€1,094 | -38.9% |
| Other operating charges | 640/8 | €3,509 | €4,560 | +€1,051 | +30.0% |
| Gross operating margin | 9900 | €167,232 | €202,365 | +€35,133 | +21.0% |
| Operating profit (loss) | 9901 | €15,219 | €7,255 | -€7,964 | -52.3% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €713 | €379 | -€335 | -46.9% |
| Recurring financial charges | 65 | €713 | €379 | -€335 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €14,505 | €6,895 | -€7,611 | -52.5% |
| Income taxes | 67/77 | - | €6 | +€6 | |
| Profit (loss) for the period | 9904 | €14,505 | €6,889 | -€7,616 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,505 | €6,889 | -€7,616 | -52.5% |
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 11 October 2026 via checked.be.