DPT: 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.
DPT
Largest movements
- Receivables within one year -€231,034
down €231,034 (-59.1%), from €390,596 to €159,562
of which Trade receivables: -€210,311
- Tangible fixed assets +€19,757
up €19,757 (+9.8%), from €201,240 to €220,997
of which Furniture and vehicles: +€19,757
- Cash +€15,593
up €15,593 (+29.8%), from €52,279 to €67,872
mainly Receivables within one year (+€231,034) and Depreciation (+€36,743)
- Financial fixed assets -€9,840
down €9,840 (-69.6%), from €14,140 to €4,300
- Deferred charges and accrued income +€7,435
up €7,435 (+122%), from €6,105 to €13,539
- Trade debts -€141,900
down €141,900 (-72.2%), from €196,629 to €54,729
- Reserves -€67,312
down €67,312 (-36.3%), from €185,610 to €118,298
of which Distributable reserves: -€67,312
- Tax, wage and social debts +€24,276
up €24,276 (+101%), from €24,049 to €48,325
of which Taxes: +€16,145
- Debts after one year -€13,479
down €13,479 (-8.5%), from €157,831 to €144,352
- Gross operating margin -€62,518
down €62,518 (-13.5%), from €464,169 to €401,651
- Depreciation +€25,964
up €25,964 (+241%), from €10,779 to €36,743
- Staff costs -€7,358
down €7,358 (-1.8%), from €411,629 to €404,271
- Financial charges +€5,859
up €5,859 (+171%), from €3,431 to €9,290
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €664,358 | €466,269 | -€198,089 | -29.8% |
| Fixed assets | 21/28 | €215,379 | €225,297 | +€9,918 | +4.6% |
| Tangible fixed assets | 22/27 | €201,240 | €220,997 | +€19,757 | +9.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €201,240 | €220,997 | +€19,757 | +9.8% |
| Financial fixed assets | 28 | €14,140 | €4,300 | -€9,840 | -69.6% |
| Current assets | 29/58 | €448,979 | €240,972 | -€208,007 | -46.3% |
| Amounts receivable within one year | 40/41 | €390,596 | €159,562 | -€231,034 | -59.1% |
| Trade receivables | 40 | €355,925 | €145,614 | -€210,311 | -59.1% |
| Other amounts receivable | 41 | €34,671 | €13,947 | -€20,723 | -59.8% |
| Cash at bank and in hand | 54/58 | €52,279 | €67,872 | +€15,593 | +29.8% |
| Deferred charges and accrued income | 490/1 | €6,105 | €13,539 | +€7,435 | +122% |
| Total equity and liabilities | 10/49 | €664,358 | €466,269 | -€198,089 | -29.8% |
| Equity | 10/15 | €204,210 | €136,898 | -€67,312 | -33.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €185,610 | €118,298 | -€67,312 | -36.3% |
| Tax-exempt reserves | 132 | €112,702 | €112,702 | = | 0.0% |
| Distributable reserves | 133 | €72,908 | €5,596 | -€67,312 | -92.3% |
| Amounts payable | 17/49 | €460,149 | €329,371 | -€130,777 | -28.4% |
| Amounts payable after more than one year | 17 | €157,831 | €144,352 | -€13,479 | -8.5% |
| Financial debts | 170/4 | €157,831 | €144,352 | -€13,479 | -8.5% |
| Amounts payable within one year | 42/48 | €302,318 | €185,020 | -€117,298 | -38.8% |
| Current portion of amounts payable after more than one year | 42 | €50,272 | €51,901 | +€1,629 | +3.2% |
| Trade debts | 44 | €196,629 | €54,729 | -€141,900 | -72.2% |
| Suppliers | 440/4 | €196,629 | €54,729 | -€141,900 | -72.2% |
| Taxes, remuneration and social security | 45 | €24,049 | €48,325 | +€24,276 | +101% |
| Taxes | 450/3 | €2,229 | €18,375 | +€16,145 | +724% |
| Remuneration and social security | 454/9 | €21,820 | €29,951 | +€8,131 | +37.3% |
| Other amounts payable | 47/48 | €31,367 | €30,064 | -€1,303 | -4.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €17,500 | €0 | -€17,500 | -100% |
| Remuneration, social security and pensions | 62 | €411,629 | €404,271 | -€7,358 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,779 | €36,743 | +€25,964 | +241% |
| Other operating charges | 640/8 | €21,325 | €18,943 | -€2,383 | -11.2% |
| Gross operating margin | 9900 | €464,169 | €401,651 | -€62,518 | -13.5% |
| Operating profit (loss) | 9901 | €20,436 | -€58,304 | -€78,741 | |
| Financial income | 75/76B | €500 | €0 | -€500 | -100.0% |
| Recurring financial income | 75 | €500 | €0 | -€500 | -100.0% |
| Financial charges | 65/66B | €3,431 | €9,290 | +€5,859 | +171% |
| Recurring financial charges | 65 | €3,431 | €9,290 | +€5,859 | +171% |
| Profit (loss) for the period before taxes | 9903 | €17,505 | -€67,594 | -€85,100 | |
| Income taxes | 67/77 | €2,242 | -€283 | -€2,524 | |
| Profit (loss) for the period | 9904 | €15,264 | -€67,312 | -€82,576 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,264 | -€67,312 | -€82,576 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.