DYPROSO: 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.
DYPROSO
Largest movements
- Tangible fixed assets -€45,988
down €45,988 (-7.0%), from €659,728 to €613,740
of which Land and buildings: -€33,177
- Cash +€11,568
up €11,568 (+8.1%), from €142,928 to €154,497
mainly Depreciation (+€55,472) and Net result for the year (+€40,803)
- Receivables within one year +€10,256
up €10,256 (+36.0%), from €28,504 to €38,760
of which Trade receivables: +€7,616
- Tax, wage and social debts -€64,124
down €64,124 (-67.4%), from €95,100 to €30,976
of which Taxes: -€77,363
- Reserves +€40,803
up €40,803 (+94.0%), from €43,399 to €84,202
- Trade debts +€28,837
up €28,837 (+73.2%), from €39,399 to €68,236
- Debts after one year -€19,685
down €19,685 (-9.0%), from €219,092 to €199,407
- Staff costs +€93,838
up €93,838 (+73.5%), from €127,673 to €221,511
- Gross operating margin +€82,936
up €82,936 (+26.1%), from €317,614 to €400,550
- Depreciation -€22,049
down €22,049 (-28.4%), from €77,521 to €55,472
- Other operating charges -€17,092
down €17,092 (-30.4%), from €56,169 to €39,076
- Taxes +€9,139
up €9,139 (+68.8%), from €13,274 to €22,413
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 | €835,538 | €815,121 | -€20,417 | -2.4% |
| Fixed assets | 21/28 | €659,933 | €613,945 | -€45,988 | -7.0% |
| Tangible fixed assets | 22/27 | €659,728 | €613,740 | -€45,988 | -7.0% |
| Land and buildings | 22 | €617,922 | €584,745 | -€33,177 | -5.4% |
| Plant, machinery and equipment | 23 | €5,176 | €3,418 | -€1,758 | -34.0% |
| Furniture and vehicles | 24 | €17,687 | €9,430 | -€8,257 | -46.7% |
| Other tangible fixed assets | 26 | €18,943 | €16,147 | -€2,796 | -14.8% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €175,605 | €201,176 | +€25,571 | +14.6% |
| Amounts receivable within one year | 40/41 | €28,504 | €38,760 | +€10,256 | +36.0% |
| Trade receivables | 40 | €28,504 | €36,120 | +€7,616 | +26.7% |
| Other amounts receivable | 41 | €0 | €2,640 | +€2,640 | |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €142,928 | €154,497 | +€11,568 | +8.1% |
| Deferred charges and accrued income | 490/1 | €4,173 | €7,920 | +€3,747 | +89.8% |
| Total equity and liabilities | 10/49 | €835,538 | €815,121 | -€20,417 | -2.4% |
| Equity | 10/15 | €224,444 | €265,247 | +€40,803 | +18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,399 | €84,202 | +€40,803 | +94.0% |
| Distributable reserves | 133 | €43,399 | €84,202 | +€40,803 | +94.0% |
| Profit (loss) carried forward | 14 | €162,446 | €162,446 | = | 0.0% |
| Amounts payable | 17/49 | €611,094 | €549,874 | -€61,220 | -10.0% |
| Amounts payable after more than one year | 17 | €219,092 | €199,407 | -€19,685 | -9.0% |
| Financial debts | 170/4 | €219,092 | €199,407 | -€19,685 | -9.0% |
| Amounts payable within one year | 42/48 | €373,132 | €334,870 | -€38,263 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €26,031 | €19,685 | -€6,346 | -24.4% |
| Trade debts | 44 | €39,399 | €68,236 | +€28,837 | +73.2% |
| Suppliers | 440/4 | €39,399 | €68,236 | +€28,837 | +73.2% |
| Taxes, remuneration and social security | 45 | €95,100 | €30,976 | -€64,124 | -67.4% |
| Taxes | 450/3 | €81,255 | €3,891 | -€77,363 | -95.2% |
| Remuneration and social security | 454/9 | €13,845 | €27,084 | +€13,239 | +95.6% |
| Other amounts payable | 47/48 | €212,603 | €215,973 | +€3,370 | +1.6% |
| Accrued charges and deferred income | 492/3 | €18,870 | €15,597 | -€3,272 | -17.3% |
| Remuneration, social security and pensions | 62 | €127,673 | €221,511 | +€93,838 | +73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,521 | €55,472 | -€22,049 | -28.4% |
| Other operating charges | 640/8 | €56,169 | €39,076 | -€17,092 | -30.4% |
| Gross operating margin | 9900 | €317,614 | €400,550 | +€82,936 | +26.1% |
| Operating profit (loss) | 9901 | €56,251 | €84,491 | +€28,240 | +50.2% |
| Financial income | 75/76B | €558 | €175 | -€383 | -68.6% |
| Recurring financial income | 75 | €558 | €175 | -€383 | -68.6% |
| Financial charges | 65/66B | €21,165 | €21,451 | +€286 | +1.4% |
| Recurring financial charges | 65 | €21,165 | €21,451 | +€286 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €35,644 | €63,216 | +€27,571 | +77.4% |
| Income taxes | 67/77 | €13,274 | €22,413 | +€9,139 | +68.8% |
| Profit (loss) for the period | 9904 | €22,370 | €40,803 | +€18,432 | +82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,370 | €40,803 | +€18,432 | +82.4% |
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 10 October 2026 via checked.be.