DPS&MC: 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&MC
Largest movements
- Cash +€165,332
up €165,332 (+157%), from €105,032 to €270,364
mainly Net result for the year (+€153,719) and Depreciation (+€17,639)
- Tangible fixed assets -€15,765
down €15,765 (-29.9%), from €52,711 to €36,946
of which Furniture and vehicles: -€15,445
- Profit (loss) carried forward +€153,719
up €153,719 (+48.6%), from €316,428 to €470,146
- Gross operating margin -€17,118
down €17,118 (-7.2%), from €238,310 to €221,192
- Taxes -€4,151
down €4,151 (-8.1%), from €51,207 to €47,055
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 | €420,619 | €575,818 | +€155,199 | +36.9% |
| Fixed assets | 21/28 | €52,711 | €36,946 | -€15,765 | -29.9% |
| Tangible fixed assets | 22/27 | €52,711 | €36,946 | -€15,765 | -29.9% |
| Plant, machinery and equipment | 23 | €504 | €183 | -€320 | -63.6% |
| Furniture and vehicles | 24 | €52,208 | €36,763 | -€15,445 | -29.6% |
| Current assets | 29/58 | €367,908 | €538,872 | +€170,964 | +46.5% |
| Amounts receivable after more than one year | 29 | €245,000 | €245,000 | = | 0.0% |
| Trade receivables | 290 | €245,000 | €245,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,508 | €22,555 | +€5,047 | +28.8% |
| Trade receivables | 40 | €16,456 | €16,456 | = | 0.0% |
| Other amounts receivable | 41 | €1,052 | €6,099 | +€5,047 | +480% |
| Cash at bank and in hand | 54/58 | €105,032 | €270,364 | +€165,332 | +157% |
| Deferred charges and accrued income | 490/1 | €368 | €953 | +€585 | +159% |
| Total equity and liabilities | 10/49 | €420,619 | €575,818 | +€155,199 | +36.9% |
| Equity | 10/15 | €318,928 | €472,646 | +€153,719 | +48.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €316,428 | €470,146 | +€153,719 | +48.6% |
| Amounts payable | 17/49 | €101,692 | €103,172 | +€1,481 | +1.5% |
| Amounts payable within one year | 42/48 | €101,384 | €102,222 | +€838 | +0.8% |
| Trade debts | 44 | €5,874 | €3,960 | -€1,914 | -32.6% |
| Suppliers | 440/4 | €5,874 | €3,960 | -€1,914 | -32.6% |
| Taxes, remuneration and social security | 45 | €95,510 | €98,262 | +€2,752 | +2.9% |
| Taxes | 450/3 | €95,510 | €98,262 | +€2,752 | +2.9% |
| Accrued charges and deferred income | 492/3 | €308 | €950 | +€643 | +209% |
| Remuneration, social security and pensions | 62 | €1,658 | €1,658 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,174 | €17,639 | +€465 | +2.7% |
| Other operating charges | 640/8 | €991 | €1,050 | +€59 | +5.9% |
| Gross operating margin | 9900 | €238,310 | €221,192 | -€17,118 | -7.2% |
| Operating profit (loss) | 9901 | €218,486 | €200,845 | -€17,642 | -8.1% |
| Financial income | 75/76B | €982 | - | -€982 | |
| Recurring financial income | 75 | €982 | - | -€982 | |
| Financial charges | 65/66B | €75 | €70 | -€5 | -6.1% |
| Recurring financial charges | 65 | €75 | €70 | -€5 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €219,393 | €200,774 | -€18,619 | -8.5% |
| Income taxes | 67/77 | €51,207 | €47,055 | -€4,151 | -8.1% |
| Profit (loss) for the period | 9904 | €168,186 | €153,719 | -€14,468 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €168,186 | €153,719 | -€14,468 | -8.6% |
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 29 October 2026 via checked.be.