DPS EUROPE: 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.
DPS EUROPE
Largest movements
- Deferred charges and accrued income +€26,372
up €26,372 (+5,118%), from €515 to €26,887
- Cash +€10,356
up €10,356 (+170%), from €6,100 to €16,456
mainly Other debts (+€172,513) and Trade debts (+€39,514)
- Tangible fixed assets +€7,494
up €7,494 (+9.6%), from €78,401 to €85,895
of which Furniture and vehicles: +€5,804
- Receivables within one year +€6,765
up €6,765 (+393%), from €1,720 to €8,485
of which Trade receivables: +€7,049
- Other debts +€172,513
up €172,513 (+648%), from €26,615 to €199,128
- Profit (loss) carried forward -€143,322
down €143,322 (-274%), from -€52,304 to -€195,626
- Trade debts +€39,514
up €39,514 (+871%), from €4,537 to €44,051
- Debts after one year -€15,415
down €15,415 (-26.2%), from €58,884 to €43,469
- Accrued charges and deferred income -€5,139
down €5,139 (-100%), from €5,139 to €0
- Gross operating margin -€109,617
down €109,617 (-1,285%), from -€8,531 to -€118,148
- Depreciation +€14,715
up €14,715 (+312%), from €4,721 to €19,436
- Financial charges +€2,059
up €2,059 (+70.4%), from €2,926 to €4,985
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 | €134,745 | €186,495 | +€51,751 | +38.4% |
| Fixed assets | 21/28 | €78,401 | €85,895 | +€7,494 | +9.6% |
| Tangible fixed assets | 22/27 | €78,401 | €85,895 | +€7,494 | +9.6% |
| Furniture and vehicles | 24 | €78,401 | €84,205 | +€5,804 | +7.4% |
| Other tangible fixed assets | 26 | - | €1,690 | +€1,690 | |
| Current assets | 29/58 | €56,344 | €100,600 | +€44,256 | +78.5% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €48,008 | €48,772 | +€764 | +1.6% |
| Stocks | 30/36 | €48,008 | €48,772 | +€764 | +1.6% |
| Amounts receivable within one year | 40/41 | €1,720 | €8,485 | +€6,765 | +393% |
| Trade receivables | 40 | €1,435 | €8,485 | +€7,049 | +491% |
| Other amounts receivable | 41 | €284 | €0 | -€284 | -100% |
| Cash at bank and in hand | 54/58 | €6,100 | €16,456 | +€10,356 | +170% |
| Deferred charges and accrued income | 490/1 | €515 | €26,887 | +€26,372 | +5,118% |
| Total equity and liabilities | 10/49 | €134,745 | €186,495 | +€51,751 | +38.4% |
| Equity | 10/15 | €23,632 | -€119,690 | -€143,322 | |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €51,147 | €51,147 | = | 0.0% |
| Distributable reserves | 133 | €51,147 | €51,147 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,304 | -€195,626 | -€143,322 | -274% |
| Amounts payable | 17/49 | €111,112 | €306,185 | +€195,073 | +176% |
| Amounts payable after more than one year | 17 | €58,884 | €43,469 | -€15,415 | -26.2% |
| Financial debts | 170/4 | €58,884 | €43,469 | -€15,415 | -26.2% |
| Amounts payable within one year | 42/48 | €47,090 | €262,716 | +€215,626 | +458% |
| Current portion of amounts payable after more than one year | 42 | €14,618 | €15,415 | +€796 | +5.4% |
| Trade debts | 44 | €4,537 | €44,051 | +€39,514 | +871% |
| Suppliers | 440/4 | €4,537 | €44,051 | +€39,514 | +871% |
| Taxes, remuneration and social security | 45 | €1,319 | €4,122 | +€2,803 | +212% |
| Taxes | 450/3 | €1,319 | €4,122 | +€2,803 | +212% |
| Other amounts payable | 47/48 | €26,615 | €199,128 | +€172,513 | +648% |
| Accrued charges and deferred income | 492/3 | €5,139 | €0 | -€5,139 | -100% |
| Remuneration, social security and pensions | 62 | €0 | €128 | +€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,721 | €19,436 | +€14,715 | +312% |
| Other operating charges | 640/8 | €628 | €685 | +€57 | +9.0% |
| Non-recurring operating charges | 66A | €4,384 | €0 | -€4,384 | -100% |
| Gross operating margin | 9900 | -€8,531 | -€118,148 | -€109,617 | -1,285% |
| Operating profit (loss) | 9901 | -€18,264 | -€138,397 | -€120,132 | -658% |
| Financial income | 75/76B | €1,181 | €60 | -€1,121 | -95.0% |
| Recurring financial income | 75 | €1,181 | €60 | -€1,121 | -95.0% |
| Financial charges | 65/66B | €2,926 | €4,985 | +€2,059 | +70.4% |
| Recurring financial charges | 65 | €2,926 | €4,985 | +€2,059 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | -€20,009 | -€143,322 | -€123,313 | -616% |
| Profit (loss) for the period | 9904 | -€20,009 | -€143,322 | -€123,313 | -616% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,009 | -€143,322 | -€123,313 | -616% |
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 27 October 2026 via checked.be.