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dpXm: what changed

Two fiscal 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.

What changed

dpXm

BE 0788.196.462
NACE 71.111, Activities of building architects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€63,657
2024 · €67,440-€3,783
Equity
€200,352
2024 · €136,695+€63,657
Cash
€40,046
2024 · €41,636-€1,590
Balance sheet total
€241,333
2024 · €210,025+€31,308

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€146,205

    up €146,205 (+736.1%), from €19,862 to €166,067

    of which Other amounts receivable: +€150,000

  • Current investments -€99,838

    down €99,838 (-99.8%), from €100,017 to €179

  • Tangible fixed assets -€13,469

    down €13,469 (-27.8%), from €48,509 to €35,041

Equity and liabilities
  • Reserves +€63,650

    up €63,650 (+46.7%), from €136,195 to €199,845

  • Tax, wage and social debts -€16,148

    down €16,148 (-28.6%), from €56,367 to €40,219

    of which Taxes: -€13,673

  • Current portion of long-term debt -€11,111

    no longer reported in 2025 (was €11,111)

  • Trade debts -€3,424

    down €3,424 (-81.8%), from €4,185 to €762

Income statement
  • Gross operating margin -€9,841

    down €9,841 (-9.9%), from €99,027 to €89,186

  • Financial income +€5,090

    up €5,090 (+14266.5%), from €36 to €5,126

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €67,440
Gross operating margin -€9,841
Depreciation -€181
Other operating charges -€121
Financial income +€5,090
Financial charges +€360
Taxes +€909
Result 2025 €63,657

Cash bridge derived

cash 2024 to 2025

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.

From operations -€90,317
Investment +€99,838
Financing -€11,111
Cash 2024 €41,636
Net result for the year +€63,657
Depreciation +€13,469
Receivables within one year -€146,205
Trade debts -€3,424
Tax, wage and social debts -€16,148
Other debts -€1,666
Current investments +€99,838
Current portion of long-term debt -€11,111
Cash 2025 €40,046
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €210,025 €241,333 +€31,308 +14.9%
Fixed assets 21/28 €48,509 €35,041 -€13,469 -27.8%
Tangible fixed assets 22/27 €48,509 €35,041 -€13,469 -27.8%
Furniture and vehicles 24 €48,509 €35,041 -€13,469 -27.8%
Current assets 29/58 €161,515 €206,292 +€44,777 +27.7%
Amounts receivable within one year 40/41 €19,862 €166,067 +€146,205 +736.1%
Trade receivables 40 €19,862 €16,067 -€3,795 -19.1%
Other amounts receivable 41 - €150,000 +€150,000
Current investments 50/53 €100,017 €179 -€99,838 -99.8%
Cash at bank and in hand 54/58 €41,636 €40,046 -€1,590 -3.8%
Total equity and liabilities 10/49 €210,025 €241,333 +€31,308 +14.9%
Equity 10/15 €136,695 €200,352 +€63,657 +46.6%
Contributions 10/11 €500 €500 = 0.0%
Reserves 13 €136,195 €199,845 +€63,650 +46.7%
Distributable reserves 133 €136,195 €199,845 +€63,650 +46.7%
Profit (loss) carried forward 14 €0 €7 +€7 +4017.6%
Amounts payable 17/49 €73,329 €40,981 -€32,349 -44.1%
Amounts payable within one year 42/48 €73,329 €40,981 -€32,349 -44.1%
Current portion of amounts payable after more than one year 42 €11,111 - -€11,111
Trade debts 44 €4,185 €762 -€3,424 -81.8%
Suppliers 440/4 €4,185 €762 -€3,424 -81.8%
Taxes, remuneration and social security 45 €56,367 €40,219 -€16,148 -28.6%
Taxes 450/3 €53,892 €40,219 -€13,673 -25.4%
Remuneration and social security 454/9 €2,475 - -€2,475
Other amounts payable 47/48 €1,666 - -€1,666
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €13,288 €13,469 +€181 +1.4%
Other operating charges 640/8 €546 €667 +€121 +22.2%
Gross operating margin 9900 €99,027 €89,186 -€9,841 -9.9%
Operating profit (loss) 9901 €85,193 €75,051 -€10,143 -11.9%
Financial income 75/76B €36 €5,126 +€5,090 +14266.5%
Recurring financial income 75 €36 €5,126 +€5,090 +14266.5%
Financial charges 65/66B €545 €185 -€360 -66.1%
Recurring financial charges 65 €545 €185 -€360 -66.1%
Profit (loss) for the period before taxes 9903 €84,684 €79,992 -€4,692 -5.5%
Income taxes 67/77 €17,244 €16,335 -€909 -5.3%
Profit (loss) for the period 9904 €67,440 €63,657 -€3,783 -5.6%
Profit (loss) for the period to be appropriated 9905 €67,440 €63,657 -€3,783 -5.6%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.