DPS: 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.
What changed
DPS
NACE 82.100, Office administrative and support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€834,356
2024 · €1.4m-€550,118
Equity
€8.6m
2024 · €7.7m+€834,356
Cash
€29.5m
2024 · €21.3m+€8.1m
Balance sheet total
€45.0m
2024 · €38.8m+€6.2m
Largest movements
Assets
- Cash +€8.1m
up €8.1m (+38.2%), from €21.3m to €29.5m
mainly Debts within one year (+€5.3m) and Current investments (+€1.7m)
- Current investments -€1.7m
down €1.7m (-13.8%), from €12.7m to €10.9m
- Receivables after one year -€592,242
down €592,242 (-32.5%), from €1.8m to €1.2m
- Receivables within one year +€565,374
up €565,374 (+26.5%), from €2.1m to €2.7m
of which Other amounts receivable: +€688,475
Equity and liabilities
- Debts within one year +€5.3m
up €5.3m (+17.4%), from €30.8m to €36.1m
of which Advances received: +€5.3m
- Profit (loss) carried forward +€692,597
up €692,597 (+12.3%), from €5.6m to €6.3m
Income statement
- Gross operating margin -€4.9m
no longer reported in 2025 (was €4.9m)
- Services and other goods +€3.7m
new in 2025: €3.7m
- Goods and materials +€2.2m
new in 2025: €2.2m
- Other operating income +€229,164
new in 2025: €229,164
- Financial income -€191,983
down €191,983 (-17.8%), from €1.1m to €889,449
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.
Result 2024
€1.4m
Turnover
-€127,588
Other operating income
+€229,164
Goods and materials
-€2.2m
Services and other goods
-€3.7m
Staff costs
+€32,128
Depreciation
+€41,437
Write-downs
-€4,294
Other operating charges
+€23,506
Other operating items
+€5.2m
Financial income
-€191,983
Financial charges
-€31,572
Taxes
+€189,462
Result 2025
€834,356
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.
From operations
+€6.5m
Investment
+€1.7m
Financing
€0
Cash 2024
€21.3m
From operations (derived)
+€6.5m
Net result for the year
+€834,356
Depreciation
+€104,004
Receivables after one year
+€592,242
Receivables within one year
-€565,374
Deferred charges and accrued income
+€149,640
Debts within one year
+€5.3m
Accrued charges and deferred income
-€10,546
Investment (derived)
+€1.7m
Investment in fixed assets (net)
-€63,044
Current investments
+€1.7m
Cash 2025
€29.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,822,157 | €44,995,959 | +€6.2m | +15.9% |
| Fixed assets | 21/28 | €555,740 | €514,781 | -€40,960 | -7.4% |
| Intangible fixed assets | 21 | €17,064 | €17,453 | +€389 | +2.3% |
| Tangible fixed assets | 22/27 | €334,759 | €293,933 | -€40,825 | -12.2% |
| Land and buildings | 22 | €10,223 | €4,783 | -€5,440 | -53.2% |
| Plant, machinery and equipment | 23 | €1,815 | €23,857 | +€22,042 | +1214.6% |
| Furniture and vehicles | 24 | €246,093 | €179,585 | -€66,508 | -27.0% |
| Other tangible fixed assets | 26 | €76,629 | €85,709 | +€9,080 | +11.9% |
| Financial fixed assets | 28 | €203,917 | €203,394 | -€523 | -0.3% |
| Other financial fixed assets | 284/8 | - | €203,394 | +€203,394 | |
| Amounts receivable and cash guarantees | 285/8 | - | €203,394 | +€203,394 | |
| Current assets | 29/58 | €38,266,417 | €44,481,179 | +€6.2m | +16.2% |
| Amounts receivable after more than one year | 29 | €1,821,000 | €1,228,758 | -€592,242 | -32.5% |
| Other amounts receivable | 291 | €1,821,000 | €1,228,758 | -€592,242 | -32.5% |
| Amounts receivable within one year | 40/41 | €2,131,675 | €2,697,049 | +€565,374 | +26.5% |
| Trade receivables | 40 | €898,706 | €775,605 | -€123,101 | -13.7% |
| Other amounts receivable | 41 | €1,232,969 | €1,921,444 | +€688,475 | +55.8% |
| Current investments | 50/53 | €12,670,008 | €10,920,589 | -€1.7m | -13.8% |
| Cash at bank and in hand | 54/58 | €21,322,810 | €29,463,499 | +€8.1m | +38.2% |
| Deferred charges and accrued income | 490/1 | €320,924 | €171,284 | -€149,640 | -46.6% |
| Total equity and liabilities | 10/49 | €38,822,157 | €44,995,959 | +€6.2m | +15.9% |
| Equity | 10/15 | €7,747,335 | €8,581,691 | +€834,356 | +10.8% |
| Reserves | 13 | €2,131,303 | €2,273,062 | +€141,758 | +6.7% |
| Profit (loss) carried forward | 14 | €5,616,032 | €6,308,629 | +€692,597 | +12.3% |
| Amounts payable | 17/49 | €31,074,822 | €36,414,269 | +€5.3m | +17.2% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Other loans | 174 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €30,784,185 | €36,134,177 | +€5.3m | +17.4% |
| Financial debts | 43 | - | €178,103 | +€178,103 | |
| Other loans | 439 | - | €178,103 | +€178,103 | |
| Trade debts | 44 | €1,253,032 | €1,126,975 | -€126,057 | -10.1% |
| Suppliers | 440/4 | €1,253,032 | €1,126,975 | -€126,057 | -10.1% |
| Advances received on contracts in progress | 46 | €28,264,199 | €33,574,582 | +€5.3m | +18.8% |
| Taxes, remuneration and social security | 45 | €820,666 | €787,354 | -€33,312 | -4.1% |
| Taxes | 450/3 | €266,504 | €256,026 | -€10,478 | -3.9% |
| Remuneration and social security | 454/9 | €554,162 | €531,328 | -€22,834 | -4.1% |
| Accrued charges and deferred income | 492/3 | €290,637 | €280,091 | -€10,546 | -3.6% |
| Operating income | 70/76A | - | €10,213,098 | +€10.2m | |
| Turnover | 70 | €10,077,248 | €9,949,660 | -€127,588 | -1.3% |
| Other operating income | 74 | - | €229,164 | +€229,164 | |
| Non-recurring operating income | 76A | - | €34,273 | +€34,273 | |
| Operating charges | 60/66A | - | €10,081,489 | +€10.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | €5,456,432 | - | -€5.5m | |
| Goods for resale, raw materials and consumables | 60 | - | €2,204,920 | +€2.2m | |
| Purchases | 600/8 | - | €2,204,920 | +€2.2m | |
| Services and other goods | 61 | - | €3,718,653 | +€3.7m | |
| Remuneration, social security and pensions | 62 | €4,064,913 | €4,032,786 | -€32,128 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,441 | €104,004 | -€41,437 | -28.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€18,171 | -€13,877 | +€4,294 | +23.6% |
| Other operating charges | 640/8 | €58,510 | €35,004 | -€23,506 | -40.2% |
| Gross operating margin | 9900 | €4,898,326 | - | -€4.9m | |
| Operating profit (loss) | 9901 | €647,633 | €131,609 | -€516,025 | -79.7% |
| Financial income | 75/76B | €1,081,432 | €889,449 | -€191,983 | -17.8% |
| Recurring financial income | 75 | €1,081,432 | €889,449 | -€191,983 | -17.8% |
| Income from current assets | 751 | - | €510,492 | +€510,492 | |
| Other financial income | 752/9 | - | €378,956 | +€378,956 | |
| Financial charges | 65/66B | €15,016 | €46,589 | +€31,572 | +210.3% |
| Recurring financial charges | 65 | €15,016 | €46,589 | +€31,572 | +210.3% |
| Debt charges | 650 | - | €26,312 | +€26,312 | |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €703 | +€703 | |
| Other financial charges | 652/9 | - | €19,573 | +€19,573 | |
| Profit (loss) for the period before taxes | 9903 | €1,714,049 | €974,469 | -€739,580 | -43.1% |
| Income taxes | 67/77 | €329,575 | €140,113 | -€189,462 | -57.5% |
| Taxes | 670/3 | - | €140,113 | +€140,113 | |
| Profit (loss) for the period | 9904 | €1,384,474 | €834,356 | -€550,118 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,384,474 | €834,356 | -€550,118 | -39.7% |
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 3 October 2026 via checked.be.