DPSB s.c.s.: 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.
DPSB s.c.s.
Largest movements
- Tangible fixed assets +€4,033
up €4,033 (+197%), from €2,052 to €6,084
of which Furniture and vehicles: +€4,832
- Receivables within one year -€1,847
down €1,847 (-51.0%), from €3,621 to €1,774
of which Other amounts receivable: -€2,537
- Stocks and contracts -€363
down €363 (-3.0%), from €11,997 to €11,634
- Profit (loss) carried forward +€3,763
up €3,763, from -€3,037 to €726
- Short-term financial debts -€2,098
down €2,098 (-23.1%), from €9,062 to €6,964
- Tax, wage and social debts -€1,208
no longer reported in 2024 (was €1,208)
- Other debts +€750
up €750 (+17.6%), from €4,264 to €5,014
- Accrued charges and deferred income +€600
new in 2024: €600
- Gross operating margin +€2,868
up €2,868 (+67.7%), from €4,240 to €7,108
- Financial income -€741
down €741 (-98.8%), from €750 to €9
- Financial charges +€249
up €249 (+20.0%), from €1,243 to €1,492
- Other operating charges +€155
up €155 (+19.8%), from €781 to €936
- Depreciation +€126
up €126 (+15.8%), from €800 to €926
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,704 | €20,426 | +€1,722 | +9.2% |
| Fixed assets | 21/28 | €2,552 | €6,584 | +€4,033 | +158% |
| Tangible fixed assets | 22/27 | €2,052 | €6,084 | +€4,033 | +197% |
| Land and buildings | 22 | €1,029 | €974 | -€55 | -5.3% |
| Furniture and vehicles | 24 | - | €4,832 | +€4,832 | |
| Other tangible fixed assets | 26 | €1,023 | €278 | -€745 | -72.8% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €16,152 | €13,841 | -€2,311 | -14.3% |
| Stocks and contracts in progress | 3 | €11,997 | €11,634 | -€363 | -3.0% |
| Stocks | 30/36 | €11,997 | €11,634 | -€363 | -3.0% |
| Amounts receivable within one year | 40/41 | €3,621 | €1,774 | -€1,847 | -51.0% |
| Trade receivables | 40 | €893 | €1,583 | +€690 | +77.2% |
| Other amounts receivable | 41 | €2,728 | €191 | -€2,537 | -93.0% |
| Deferred charges and accrued income | 490/1 | €534 | €433 | -€101 | -18.9% |
| Total equity and liabilities | 10/49 | €18,704 | €20,426 | +€1,722 | +9.2% |
| Equity | 10/15 | -€1,937 | €1,826 | +€3,763 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,037 | €726 | +€3,763 | |
| Amounts payable | 17/49 | €20,640 | €18,599 | -€2,041 | -9.9% |
| Amounts payable within one year | 42/48 | €20,640 | €17,999 | -€2,641 | -12.8% |
| Financial debts | 43 | €9,062 | €6,964 | -€2,098 | -23.1% |
| Credit institutions | 430/8 | €9,062 | €6,964 | -€2,098 | -23.1% |
| Trade debts | 44 | €6,106 | €6,021 | -€85 | -1.4% |
| Suppliers | 440/4 | €6,106 | €6,021 | -€85 | -1.4% |
| Taxes, remuneration and social security | 45 | €1,208 | - | -€1,208 | |
| Taxes | 450/3 | €1,208 | - | -€1,208 | |
| Other amounts payable | 47/48 | €4,264 | €5,014 | +€750 | +17.6% |
| Accrued charges and deferred income | 492/3 | - | €600 | +€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €800 | €926 | +€126 | +15.8% |
| Other operating charges | 640/8 | €781 | €936 | +€155 | +19.8% |
| Gross operating margin | 9900 | €4,240 | €7,108 | +€2,868 | +67.7% |
| Operating profit (loss) | 9901 | €2,659 | €5,246 | +€2,587 | +97.3% |
| Financial income | 75/76B | €750 | €9 | -€741 | -98.8% |
| Recurring financial income | 75 | €750 | €9 | -€741 | -98.8% |
| Financial charges | 65/66B | €1,243 | €1,492 | +€249 | +20.0% |
| Recurring financial charges | 65 | €1,243 | €1,492 | +€249 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €2,166 | €3,763 | +€1,597 | +73.7% |
| Profit (loss) for the period | 9904 | €2,166 | €3,763 | +€1,597 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,166 | €3,763 | +€1,597 | +73.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.