DPS-TECHNICS: 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.
DPS-TECHNICS
Largest movements
- Receivables within one year +€19,960
up €19,960 (+51.7%), from €38,642 to €58,603
of which Other amounts receivable: +€18,243
- Tangible fixed assets -€18,636
down €18,636 (-8.2%), from €225,997 to €207,362
of which Land and buildings: -€13,313
- Profit (loss) carried forward +€19,688
up €19,688, from -€2,318 to €17,370
- Debts after one year -€10,354
down €10,354 (-5.5%), from €187,033 to €176,679
- Trade debts -€8,162
down €8,162 (-41.4%), from €19,702 to €11,540
- Tax, wage and social debts +€3,872
up €3,872 (+43.8%), from €8,841 to €12,713
- Gross operating margin +€8,714
up €8,714 (+16.9%), from €51,679 to €60,393
- Other operating charges -€1,469
down €1,469 (-35.5%), from €4,136 to €2,667
- Taxes -€1,082
down €1,082 (-14.0%), from €7,712 to €6,630
- Financial charges +€969
up €969 (+9.1%), from €10,680 to €11,650
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,727 | €269,317 | +€2,590 | +1.0% |
| Fixed assets | 21/28 | €226,997 | €209,362 | -€17,636 | -7.8% |
| Tangible fixed assets | 22/27 | €225,997 | €207,362 | -€18,636 | -8.2% |
| Land and buildings | 22 | €217,693 | €204,380 | -€13,313 | -6.1% |
| Plant, machinery and equipment | 23 | €3,232 | €949 | -€2,283 | -70.6% |
| Furniture and vehicles | 24 | €5,073 | €2,033 | -€3,040 | -59.9% |
| Financial fixed assets | 28 | €1,000 | €2,000 | +€1,000 | +100.0% |
| Current assets | 29/58 | €39,730 | €59,955 | +€20,226 | +50.9% |
| Amounts receivable within one year | 40/41 | €38,642 | €58,603 | +€19,960 | +51.7% |
| Trade receivables | 40 | €1,346 | €3,064 | +€1,718 | +127.6% |
| Other amounts receivable | 41 | €37,296 | €55,539 | +€18,243 | +48.9% |
| Cash at bank and in hand | 54/58 | €1,087 | €1,353 | +€265 | +24.4% |
| Total equity and liabilities | 10/49 | €266,727 | €269,317 | +€2,590 | +1.0% |
| Equity | 10/15 | €11,927 | €31,615 | +€19,688 | +165.1% |
| Contributions | 10/11 | €12,950 | €12,950 | = | 0.0% |
| Reserves | 13 | €1,295 | €1,295 | = | 0.0% |
| Distributable reserves | 133 | €1,295 | €1,295 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,318 | €17,370 | +€19,688 | |
| Amounts payable | 17/49 | €254,800 | €237,702 | -€17,098 | -6.7% |
| Amounts payable after more than one year | 17 | €187,033 | €176,679 | -€10,354 | -5.5% |
| Financial debts | 170/4 | €187,033 | €176,679 | -€10,354 | -5.5% |
| Amounts payable within one year | 42/48 | €67,767 | €61,023 | -€6,744 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €16,985 | €14,873 | -€2,112 | -12.4% |
| Financial debts | 43 | €22,238 | €21,896 | -€342 | -1.5% |
| Credit institutions | 430/8 | €22,238 | €21,896 | -€342 | -1.5% |
| Trade debts | 44 | €19,702 | €11,540 | -€8,162 | -41.4% |
| Suppliers | 440/4 | €19,702 | €11,540 | -€8,162 | -41.4% |
| Taxes, remuneration and social security | 45 | €8,841 | €12,713 | +€3,872 | +43.8% |
| Taxes | 450/3 | €8,841 | €12,713 | +€3,872 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,385 | €19,759 | +€374 | +1.9% |
| Other operating charges | 640/8 | €4,136 | €2,667 | -€1,469 | -35.5% |
| Gross operating margin | 9900 | €51,679 | €60,393 | +€8,714 | +16.9% |
| Operating profit (loss) | 9901 | €28,158 | €37,967 | +€9,809 | +34.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €10,680 | €11,650 | +€969 | +9.1% |
| Recurring financial charges | 65 | €10,680 | €11,650 | +€969 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €17,478 | €26,318 | +€8,840 | +50.6% |
| Income taxes | 67/77 | €7,712 | €6,630 | -€1,082 | -14.0% |
| Profit (loss) for the period | 9904 | €9,766 | €19,688 | +€9,922 | +101.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,766 | €19,688 | +€9,922 | +101.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.