DPSERV: 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.
DPSERV
Largest movements
- Tangible fixed assets -€8,920
down €8,920 (-82.7%), from €10,791 to €1,871
of which Furniture and vehicles: -€8,589
- Cash +€4,596
up €4,596 (+22.9%), from €20,076 to €24,672
mainly Investment in fixed assets (net) (+€5,300) and Net result for the year (+€4,294)
- Receivables within one year -€698
down €698 (-5.2%), from €13,533 to €12,836
of which Trade receivables: -€652
- Deferred charges and accrued income -€620
down €620 (-78.2%), from €793 to €173
- Profit (loss) carried forward -€5,750
down €5,750 (-70.1%), from €8,204 to €2,454
- Reserves +€4,294
up €4,294 (+21.5%), from €19,970 to €24,264
of which Distributable reserves: +€4,294
- Tax, wage and social debts -€2,329
down €2,329 (-31.3%), from €7,429 to €5,101
- Current portion of long-term debt -€1,320
no longer reported in 2025 (was €1,320)
- Gross operating margin -€9,054
down €9,054 (-43.4%), from €20,860 to €11,806
- Taxes -€1,315
down €1,315 (-31.2%), from €4,215 to €2,900
- Staff costs -€1,079
down €1,079 (-81.2%), from €1,329 to €250
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 | €45,245 | €39,603 | -€5,642 | -12.5% |
| Fixed assets | 21/28 | €10,842 | €1,923 | -€8,920 | -82.3% |
| Tangible fixed assets | 22/27 | €10,791 | €1,871 | -€8,920 | -82.7% |
| Plant, machinery and equipment | 23 | €884 | €552 | -€331 | -37.5% |
| Furniture and vehicles | 24 | €9,908 | €1,319 | -€8,589 | -86.7% |
| Financial fixed assets | 28 | €51 | €51 | = | 0.0% |
| Current assets | 29/58 | €34,402 | €37,680 | +€3,278 | +9.5% |
| Amounts receivable within one year | 40/41 | €13,533 | €12,836 | -€698 | -5.2% |
| Trade receivables | 40 | €10,852 | €10,200 | -€652 | -6.0% |
| Other amounts receivable | 41 | €2,682 | €2,636 | -€46 | -1.7% |
| Cash at bank and in hand | 54/58 | €20,076 | €24,672 | +€4,596 | +22.9% |
| Deferred charges and accrued income | 490/1 | €793 | €173 | -€620 | -78.2% |
| Total equity and liabilities | 10/49 | €45,245 | €39,603 | -€5,642 | -12.5% |
| Equity | 10/15 | €34,391 | €32,935 | -€1,456 | -4.2% |
| Contributions | 10/11 | €6,217 | €6,217 | = | 0.0% |
| Reserves | 13 | €19,970 | €24,264 | +€4,294 | +21.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,110 | €22,404 | +€4,294 | +23.7% |
| Profit (loss) carried forward | 14 | €8,204 | €2,454 | -€5,750 | -70.1% |
| Amounts payable | 17/49 | €10,854 | €6,668 | -€4,186 | -38.6% |
| Amounts payable within one year | 42/48 | €10,854 | €6,668 | -€4,186 | -38.6% |
| Current portion of amounts payable after more than one year | 42 | €1,320 | - | -€1,320 | |
| Trade debts | 44 | €1,715 | €1,562 | -€153 | -8.9% |
| Suppliers | 440/4 | €1,715 | €1,562 | -€153 | -8.9% |
| Taxes, remuneration and social security | 45 | €7,429 | €5,101 | -€2,329 | -31.3% |
| Taxes | 450/3 | €7,429 | €5,101 | -€2,329 | -31.3% |
| Other amounts payable | 47/48 | €390 | €6 | -€385 | -98.6% |
| Remuneration, social security and pensions | 62 | €1,329 | €250 | -€1,079 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,766 | €3,619 | -€147 | -3.9% |
| Other operating charges | 640/8 | €455 | €366 | -€89 | -19.5% |
| Gross operating margin | 9900 | €20,860 | €11,806 | -€9,054 | -43.4% |
| Operating profit (loss) | 9901 | €15,309 | €7,570 | -€7,739 | -50.6% |
| Financial income | 75/76B | €183 | €85 | -€99 | -53.9% |
| Recurring financial income | 75 | €183 | €85 | -€99 | -53.9% |
| Financial charges | 65/66B | €468 | €461 | -€7 | -1.5% |
| Recurring financial charges | 65 | €468 | €461 | -€7 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €15,024 | €7,194 | -€7,830 | -52.1% |
| Income taxes | 67/77 | €4,215 | €2,900 | -€1,315 | -31.2% |
| Profit (loss) for the period | 9904 | €10,810 | €4,294 | -€6,515 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,810 | €4,294 | -€6,515 | -60.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.