DPS4U: 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.
DPS4U
Largest movements
- Cash +€76,028
up €76,028 (+87.6%), from €86,777 to €162,805
mainly Net result for the year (+€61,798) and Tax, wage and social debts (+€8,873)
- Receivables within one year -€6,887
down €6,887 (-17.0%), from €40,575 to €33,688
- Reserves +€61,798
up €61,798 (+14.0%), from €440,542 to €502,340
- Tax, wage and social debts +€8,873
up €8,873 (+60.4%), from €14,696 to €23,569
- Gross operating margin +€2,853
up €2,853 (+3.6%), from €78,540 to €81,393
- Financial income +€1,401
up €1,401 (+17.9%), from €7,846 to €9,248
- Taxes +€1,042
up €1,042 (+4.6%), from €22,773 to €23,815
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 | €467,038 | €539,581 | +€72,542 | +15.5% |
| Fixed assets | 21/28 | €5,098 | €3,677 | -€1,421 | -27.9% |
| Tangible fixed assets | 22/27 | €5,098 | €3,677 | -€1,421 | -27.9% |
| Land and buildings | 22 | €2,002 | €1,446 | -€556 | -27.8% |
| Furniture and vehicles | 24 | €3,096 | €2,231 | -€865 | -27.9% |
| Current assets | 29/58 | €461,940 | €535,904 | +€73,963 | +16.0% |
| Amounts receivable within one year | 40/41 | €40,575 | €33,688 | -€6,887 | -17.0% |
| Trade receivables | 40 | €40,575 | €33,688 | -€6,887 | -17.0% |
| Current investments | 50/53 | €326,701 | €326,701 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €86,777 | €162,805 | +€76,028 | +87.6% |
| Deferred charges and accrued income | 490/1 | €7,888 | €12,710 | +€4,822 | +61.1% |
| Total equity and liabilities | 10/49 | €467,038 | €539,581 | +€72,542 | +15.5% |
| Equity | 10/15 | €446,742 | €508,540 | +€61,798 | +13.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €440,542 | €502,340 | +€61,798 | +14.0% |
| Distributable reserves | 133 | €440,542 | €502,340 | +€61,798 | +14.0% |
| Amounts payable | 17/49 | €20,296 | €31,041 | +€10,745 | +52.9% |
| Amounts payable within one year | 42/48 | €17,690 | €27,811 | +€10,122 | +57.2% |
| Trade debts | 44 | €2,238 | €1,796 | -€442 | -19.7% |
| Suppliers | 440/4 | €2,238 | €1,796 | -€442 | -19.7% |
| Taxes, remuneration and social security | 45 | €14,696 | €23,569 | +€8,873 | +60.4% |
| Taxes | 450/3 | €14,696 | €23,569 | +€8,873 | +60.4% |
| Other amounts payable | 47/48 | €755 | €2,446 | +€1,691 | +223.9% |
| Accrued charges and deferred income | 492/3 | €2,607 | €3,230 | +€623 | +23.9% |
| Non-recurring operating income | 76A | €665 | €0 | -€665 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,154 | €2,297 | +€143 | +6.6% |
| Other operating charges | 640/8 | €1,553 | €1,571 | +€18 | +1.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €78,540 | €81,393 | +€2,853 | +3.6% |
| Operating profit (loss) | 9901 | €74,833 | €77,525 | +€2,692 | +3.6% |
| Financial income | 75/76B | €7,846 | €9,248 | +€1,401 | +17.9% |
| Recurring financial income | 75 | €7,846 | €9,248 | +€1,401 | +17.9% |
| Financial charges | 65/66B | €1,186 | €1,161 | -€25 | -2.1% |
| Recurring financial charges | 65 | €1,186 | €1,161 | -€25 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €81,493 | €85,612 | +€4,119 | +5.1% |
| Income taxes | 67/77 | €22,773 | €23,815 | +€1,042 | +4.6% |
| Profit (loss) for the period | 9904 | €58,720 | €61,798 | +€3,078 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,720 | €61,798 | +€3,078 | +5.2% |
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 10 October 2026 via checked.be.