DPS Training: 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 Training
Largest movements
- Receivables within one year +€21,385
up €21,385 (+47.0%), from €45,548 to €66,933
of which Other amounts receivable: +€49,336
- Cash -€17,287
down €17,287 (-43.3%), from €39,887 to €22,600
mainly Receivables within one year (-€21,385) and Tax, wage and social debts (-€6,823)
- Tangible fixed assets -€1,689
down €1,689 (-41.1%), from €4,112 to €2,423
- Reserves +€9,185
up €9,185 (+13.9%), from €66,285 to €75,470
- Tax, wage and social debts -€6,823
down €6,823 (-31.8%), from €21,433 to €14,611
of which Taxes: -€5,908
- Gross operating margin -€36,201
down €36,201 (-67.7%), from €53,504 to €17,303
- Taxes -€7,657
down €7,657 (-71.5%), from €10,712 to €3,055
- Financial income +€1,406
up €1,406 (+263%), from €535 to €1,941
- Depreciation +€1,063
up €1,063 (+111%), from €956 to €2,019
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 | €89,546 | €91,956 | +€2,409 | +2.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €4,112 | €2,423 | -€1,689 | -41.1% |
| Tangible fixed assets | 22/27 | €4,112 | €2,423 | -€1,689 | -41.1% |
| Plant, machinery and equipment | 23 | €4,112 | €2,423 | -€1,689 | -41.1% |
| Current assets | 29/58 | €85,435 | €89,533 | +€4,099 | +4.8% |
| Amounts receivable within one year | 40/41 | €45,548 | €66,933 | +€21,385 | +47.0% |
| Trade receivables | 40 | €27,951 | €0 | -€27,951 | -100% |
| Other amounts receivable | 41 | €17,597 | €66,933 | +€49,336 | +280% |
| Cash at bank and in hand | 54/58 | €39,887 | €22,600 | -€17,287 | -43.3% |
| Total equity and liabilities | 10/49 | €89,546 | €91,956 | +€2,409 | +2.7% |
| Equity | 10/15 | €67,285 | €76,470 | +€9,185 | +13.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €66,285 | €75,470 | +€9,185 | +13.9% |
| Distributable reserves | 133 | €66,285 | €75,470 | +€9,185 | +13.9% |
| Amounts payable | 17/49 | €22,261 | €15,485 | -€6,776 | -30.4% |
| Amounts payable within one year | 42/48 | €22,261 | €15,485 | -€6,776 | -30.4% |
| Trade debts | 44 | €828 | €875 | +€47 | +5.7% |
| Suppliers | 440/4 | €828 | €875 | +€47 | +5.7% |
| Taxes, remuneration and social security | 45 | €21,433 | €14,611 | -€6,823 | -31.8% |
| Taxes | 450/3 | €19,433 | €13,525 | -€5,908 | -30.4% |
| Remuneration and social security | 454/9 | €2,001 | €1,086 | -€915 | -45.7% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €956 | €2,019 | +€1,063 | +111% |
| Other operating charges | 640/8 | €2,630 | €2,930 | +€300 | +11.4% |
| Gross operating margin | 9900 | €53,504 | €17,303 | -€36,201 | -67.7% |
| Operating profit (loss) | 9901 | €49,919 | €12,354 | -€37,564 | -75.3% |
| Financial income | 75/76B | €535 | €1,941 | +€1,406 | +263% |
| Recurring financial income | 75 | €535 | €1,941 | +€1,406 | +263% |
| Financial charges | 65/66B | €1,849 | €2,056 | +€207 | +11.2% |
| Recurring financial charges | 65 | €1,849 | €2,056 | +€207 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €48,605 | €12,240 | -€36,365 | -74.8% |
| Income taxes | 67/77 | €10,712 | €3,055 | -€7,657 | -71.5% |
| Profit (loss) for the period | 9904 | €37,893 | €9,185 | -€28,708 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €37,893 | €9,185 | -€28,708 | -75.8% |
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 21 October 2026 via checked.be.