DPS LUXURY: 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 LUXURY
Largest movements
- Receivables within one year -€190,740
no longer reported in 2025 (was €190,740)
of which Trade receivables: -€186,740
- Cash +€40,244
new in 2025: €40,244
mainly Receivables within one year (+€190,740) and Net result for the year (+€29,684)
- Stocks and contracts -€23,839
down €23,839 (-27.8%), from €85,819 to €61,981
- Trade debts -€144,044
down €144,044 (-93.6%), from €153,931 to €9,887
- Other debts -€77,737
down €77,737 (-66.2%), from €117,503 to €39,766
- Profit (loss) carried forward +€29,684
up €29,684 (+1657.6%), from €1,791 to €31,475
- Tax, wage and social debts +€16,421
up €16,421 (+2432.9%), from €675 to €17,096
- Gross operating margin +€37,584
up €37,584 (+1125.1%), from €3,340 to €40,924
- Taxes +€7,751
up €7,751 (+1148.4%), from €675 to €8,426
- Depreciation +€1,044
up €1,044 (+1630.0%), from €64 to €1,108
- Financial charges +€554
up €554 (+68.4%), from €811 to €1,365
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 | €277,900 | €102,225 | -€175,675 | -63.2% |
| Formation expenses | 20 | €1,108 | - | -€1,108 | |
| Current assets | 29/58 | €276,792 | €102,225 | -€174,567 | -63.1% |
| Stocks and contracts in progress | 3 | €85,819 | €61,981 | -€23,839 | -27.8% |
| Stocks | 30/36 | €85,819 | €61,981 | -€23,839 | -27.8% |
| Amounts receivable within one year | 40/41 | €190,740 | - | -€190,740 | |
| Trade receivables | 40 | €186,740 | - | -€186,740 | |
| Other amounts receivable | 41 | €4,000 | - | -€4,000 | |
| Cash at bank and in hand | 54/58 | - | €40,244 | +€40,244 | |
| Deferred charges and accrued income | 490/1 | €233 | - | -€233 | |
| Total equity and liabilities | 10/49 | €277,900 | €102,225 | -€175,675 | -63.2% |
| Equity | 10/15 | €5,791 | €35,475 | +€29,684 | +512.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,791 | €31,475 | +€29,684 | +1657.6% |
| Amounts payable | 17/49 | €272,109 | €66,750 | -€205,359 | -75.5% |
| Amounts payable within one year | 42/48 | €272,109 | €66,750 | -€205,359 | -75.5% |
| Trade debts | 44 | €153,931 | €9,887 | -€144,044 | -93.6% |
| Suppliers | 440/4 | €153,931 | €9,887 | -€144,044 | -93.6% |
| Taxes, remuneration and social security | 45 | €675 | €17,096 | +€16,421 | +2432.9% |
| Taxes | 450/3 | €675 | €17,096 | +€16,421 | +2432.9% |
| Other amounts payable | 47/48 | €117,503 | €39,766 | -€77,737 | -66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64 | €1,108 | +€1,044 | +1630.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €3,340 | €40,924 | +€37,584 | +1125.1% |
| Operating profit (loss) | 9901 | €3,276 | €39,417 | +€36,141 | +1103.1% |
| Financial income | 75/76B | - | €58 | +€58 | |
| Recurring financial income | 75 | - | €58 | +€58 | |
| Financial charges | 65/66B | €811 | €1,365 | +€554 | +68.4% |
| Recurring financial charges | 65 | €811 | €1,365 | +€554 | +68.4% |
| Profit (loss) for the period before taxes | 9903 | €2,466 | €38,110 | +€35,645 | +1445.6% |
| Income taxes | 67/77 | €675 | €8,426 | +€7,751 | +1148.4% |
| Profit (loss) for the period | 9904 | €1,791 | €29,684 | +€27,893 | +1557.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,791 | €29,684 | +€27,893 | +1557.6% |
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 12 October 2026 via checked.be.