on-dpat: 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.
on-dpat
Largest movements
- Receivables within one year +€7,768
up €7,768 (+86.6%), from €8,968 to €16,736
- Tangible fixed assets -€5,416
down €5,416 (-59.7%), from €9,073 to €3,657
of which Furniture and vehicles: -€5,295
- Cash -€1,932
down €1,932 (-19.2%), from €10,065 to €8,133
mainly Contributions, distributions and other (-€7,953) and Receivables within one year (-€7,768)
- Deferred charges and accrued income -€1,739
down €1,739 (-69.2%), from €2,513 to €774
- Contributions -€57,551
down €57,551 (-85.2%), from €67,551 to €10,000
- Profit (loss) carried forward +€57,467
no longer reported in 2025 (was -€57,467)
- Reserves +€2,767
up €2,767 (+32.7%), from €8,470 to €11,237
- Debts after one year -€1,562
no longer reported in 2025 (was €1,562)
- Current portion of long-term debt -€1,520
down €1,520 (-49.3%), from €3,081 to €1,562
- Gross operating margin +€10,523
up €10,523 (+140%), from €7,529 to €18,051
- Depreciation -€586
down €586 (-9.8%), from €6,002 to €5,416
- Taxes +€276
up €276 (+80.2%), from €344 to €619
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 | €31,114 | €29,685 | -€1,429 | -4.6% |
| Fixed assets | 21/28 | €9,073 | €3,657 | -€5,416 | -59.7% |
| Tangible fixed assets | 22/27 | €9,073 | €3,657 | -€5,416 | -59.7% |
| Plant, machinery and equipment | 23 | €869 | €748 | -€121 | -13.9% |
| Furniture and vehicles | 24 | €8,204 | €2,909 | -€5,295 | -64.5% |
| Current assets | 29/58 | €22,041 | €26,028 | +€3,987 | +18.1% |
| Stocks and contracts in progress | 3 | €496 | €386 | -€110 | -22.2% |
| Stocks | 30/36 | €496 | €386 | -€110 | -22.2% |
| Amounts receivable within one year | 40/41 | €8,968 | €16,736 | +€7,768 | +86.6% |
| Trade receivables | 40 | €8,968 | €16,736 | +€7,768 | +86.6% |
| Cash at bank and in hand | 54/58 | €10,065 | €8,133 | -€1,932 | -19.2% |
| Deferred charges and accrued income | 490/1 | €2,513 | €774 | -€1,739 | -69.2% |
| Total equity and liabilities | 10/49 | €31,114 | €29,685 | -€1,429 | -4.6% |
| Equity | 10/15 | €18,555 | €21,237 | +€2,683 | +14.5% |
| Contributions | 10/11 | €67,551 | €10,000 | -€57,551 | -85.2% |
| Reserves | 13 | €8,470 | €11,237 | +€2,767 | +32.7% |
| Distributable reserves | 133 | €8,470 | €11,237 | +€2,767 | +32.7% |
| Profit (loss) carried forward | 14 | -€57,467 | - | +€57,467 | |
| Amounts payable | 17/49 | €12,560 | €8,448 | -€4,112 | -32.7% |
| Amounts payable after more than one year | 17 | €1,562 | - | -€1,562 | |
| Financial debts | 170/4 | €1,562 | - | -€1,562 | |
| Amounts payable within one year | 42/48 | €10,953 | €8,403 | -€2,550 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €3,081 | €1,562 | -€1,520 | -49.3% |
| Trade debts | 44 | €4,161 | €2,758 | -€1,403 | -33.7% |
| Suppliers | 440/4 | €4,161 | €2,758 | -€1,403 | -33.7% |
| Taxes, remuneration and social security | 45 | €3,236 | €3,475 | +€240 | +7.4% |
| Taxes | 450/3 | €3,236 | €3,475 | +€240 | +7.4% |
| Other amounts payable | 47/48 | €475 | €607 | +€133 | +28.0% |
| Accrued charges and deferred income | 492/3 | €45 | €45 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,002 | €5,416 | -€586 | -9.8% |
| Other operating charges | 640/8 | €671 | €776 | +€105 | +15.7% |
| Gross operating margin | 9900 | €7,529 | €18,051 | +€10,523 | +140% |
| Operating profit (loss) | 9901 | €856 | €11,859 | +€11,003 | +1,286% |
| Financial income | 75/76B | €41 | €2 | -€39 | -95.0% |
| Recurring financial income | 75 | €41 | €2 | -€39 | -95.0% |
| Financial charges | 65/66B | €467 | €606 | +€139 | +29.6% |
| Recurring financial charges | 65 | €467 | €606 | +€139 | +29.6% |
| Profit (loss) for the period before taxes | 9903 | €429 | €11,255 | +€10,826 | +2,523% |
| Income taxes | 67/77 | €344 | €619 | +€276 | +80.2% |
| Profit (loss) for the period | 9904 | €85 | €10,636 | +€10,550 | +12,360% |
| Profit (loss) for the period to be appropriated | 9905 | €85 | €10,636 | +€10,550 | +12,360% |
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 18 October 2026 via checked.be.