DTPM: 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.
DTPM
Largest movements
- Cash +€7,447
up €7,447 (+21083.4%), from €35 to €7,482
mainly Net result for the year (+€12,510)
- Profit (loss) carried forward +€12,510
up €12,510 (+62.4%), from -€20,033 to -€7,522
- Other debts -€5,040
down €5,040 (-42.1%), from €11,984 to €6,944
- Gross operating margin +€20,539
up €20,539, from -€7,878 to €12,660
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 | €35 | €7,482 | +€7,447 | +21083.4% |
| Current assets | 29/58 | €35 | €7,482 | +€7,447 | +21083.4% |
| Cash at bank and in hand | 54/58 | €35 | €7,482 | +€7,447 | +21083.4% |
| Total equity and liabilities | 10/49 | €35 | €7,482 | +€7,447 | +21083.4% |
| Equity | 10/15 | -€11,973 | €538 | +€12,510 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | -€20,033 | -€7,522 | +€12,510 | +62.4% |
| Amounts payable | 17/49 | €12,008 | €6,944 | -€5,063 | -42.2% |
| Amounts payable within one year | 42/48 | €12,008 | €6,944 | -€5,063 | -42.2% |
| Trade debts | 44 | €23 | - | -€23 | |
| Suppliers | 440/4 | €23 | - | -€23 | |
| Other amounts payable | 47/48 | €11,984 | €6,944 | -€5,040 | -42.1% |
| Non-recurring operating income | 76A | - | €13,022 | +€13,022 | |
| Gross operating margin | 9900 | -€7,878 | €12,660 | +€20,539 | |
| Operating profit (loss) | 9901 | -€7,878 | €12,660 | +€20,539 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.3% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,013 | €12,510 | +€20,524 | |
| Profit (loss) for the period | 9904 | -€8,013 | €12,510 | +€20,524 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,013 | €12,510 | +€20,524 |
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 4 October 2026 via checked.be.