DPTS: 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.
DPTS
Largest movements
- Tangible fixed assets -€16,716
down €16,716 (-30.0%), from €55,665 to €38,949
of which Furniture and vehicles: -€13,502
- Deferred charges and accrued income +€12,288
up €12,288 (+555%), from €2,212 to €14,500
- Intangible fixed assets -€8,250
down €8,250 (-25.0%), from €33,000 to €24,750
- Receivables within one year +€4,644
up €4,644 (+10.8%), from €43,080 to €47,724
of which Trade receivables: +€4,627
- Debts after one year -€12,270
down €12,270 (-33.9%), from €36,225 to €23,955
- Profit (loss) carried forward -€11,876
down €11,876 (-164%), from -€7,256 to -€19,132
- Tax, wage and social debts +€8,437
up €8,437 (+47.9%), from €17,612 to €26,049
of which Taxes: +€6,714
- Trade debts +€7,416
up €7,416 (+86.7%), from €8,554 to €15,970
- Gross operating margin +€12,549
up €12,549 (+7.5%), from €168,115 to €180,664
- Staff costs +€9,210
up €9,210 (+6.0%), from €153,505 to €162,714
- Depreciation +€5,763
up €5,763 (+34.7%), from €16,608 to €22,370
- Financial charges +€2,923
up €2,923 (+126%), from €2,323 to €5,246
of which Non-recurring financial charges: +€2,596
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 | €159,305 | €151,865 | -€7,441 | -4.7% |
| Fixed assets | 21/28 | €88,665 | €63,699 | -€24,966 | -28.2% |
| Intangible fixed assets | 21 | €33,000 | €24,750 | -€8,250 | -25.0% |
| Tangible fixed assets | 22/27 | €55,665 | €38,949 | -€16,716 | -30.0% |
| Plant, machinery and equipment | 23 | €525 | €256 | -€269 | -51.2% |
| Furniture and vehicles | 24 | €52,194 | €38,692 | -€13,502 | -25.9% |
| Other tangible fixed assets | 26 | €2,946 | - | -€2,946 | |
| Current assets | 29/58 | €70,641 | €88,166 | +€17,525 | +24.8% |
| Amounts receivable within one year | 40/41 | €43,080 | €47,724 | +€4,644 | +10.8% |
| Trade receivables | 40 | €39,217 | €43,844 | +€4,627 | +11.8% |
| Other amounts receivable | 41 | €3,863 | €3,880 | +€17 | +0.4% |
| Cash at bank and in hand | 54/58 | €25,349 | €25,943 | +€594 | +2.3% |
| Deferred charges and accrued income | 490/1 | €2,212 | €14,500 | +€12,288 | +555% |
| Total equity and liabilities | 10/49 | €159,305 | €151,865 | -€7,441 | -4.7% |
| Equity | 10/15 | €43,304 | €31,428 | -€11,876 | -27.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,360 | €44,360 | = | 0.0% |
| 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 | €42,500 | €42,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,256 | -€19,132 | -€11,876 | -164% |
| Amounts payable | 17/49 | €116,002 | €120,437 | +€4,435 | +3.8% |
| Amounts payable after more than one year | 17 | €36,225 | €23,955 | -€12,270 | -33.9% |
| Financial debts | 170/4 | €36,225 | €23,955 | -€12,270 | -33.9% |
| Amounts payable within one year | 42/48 | €76,842 | €93,547 | +€16,705 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €11,874 | €12,270 | +€396 | +3.3% |
| Trade debts | 44 | €8,554 | €15,970 | +€7,416 | +86.7% |
| Suppliers | 440/4 | €8,554 | €15,970 | +€7,416 | +86.7% |
| Taxes, remuneration and social security | 45 | €17,612 | €26,049 | +€8,437 | +47.9% |
| Taxes | 450/3 | €3,418 | €10,131 | +€6,714 | +196% |
| Remuneration and social security | 454/9 | €14,194 | €15,917 | +€1,724 | +12.1% |
| Other amounts payable | 47/48 | €38,802 | €39,258 | +€455 | +1.2% |
| Accrued charges and deferred income | 492/3 | €2,935 | €2,935 | = | 0.0% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €153,505 | €162,714 | +€9,210 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,608 | €22,370 | +€5,763 | +34.7% |
| Other operating charges | 640/8 | €2,999 | €1,748 | -€1,251 | -41.7% |
| Gross operating margin | 9900 | €168,115 | €180,664 | +€12,549 | +7.5% |
| Operating profit (loss) | 9901 | -€4,996 | -€6,168 | -€1,172 | -23.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €2,323 | €5,246 | +€2,923 | +126% |
| Recurring financial charges | 65 | €2,323 | €2,650 | +€327 | +14.1% |
| Non-recurring financial charges | 66B | - | €2,596 | +€2,596 | |
| Profit (loss) for the period before taxes | 9903 | -€7,319 | -€11,414 | -€4,095 | -55.9% |
| Income taxes | 67/77 | €994 | €462 | -€532 | -53.5% |
| Profit (loss) for the period | 9904 | -€8,313 | -€11,876 | -€3,562 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,313 | -€11,876 | -€3,562 | -42.8% |
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 26 October 2026 via checked.be.