DPE SERVICES: 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.
DPE SERVICES
Largest movements
- Cash +€45,439
up €45,439 (+140%), from €32,419 to €77,858
mainly Depreciation (+€120,030) and Net result for the year (+€97,043)
- Receivables within one year -€17,387
down €17,387 (-38.6%), from €45,052 to €27,665
of which Trade receivables: -€10,301
- Reserves +€97,043
up €97,043 (+23.2%), from €419,079 to €516,122
- Debts after one year -€45,403
down €45,403 (-9.4%), from €481,632 to €436,229
- Other debts -€20,703
down €20,703 (-5.6%), from €372,804 to €352,101
- Gross operating margin +€48,285
up €48,285 (+20.7%), from €233,602 to €281,887
- Taxes +€11,770
up €11,770 (+67.9%), from €17,325 to €29,095
- Depreciation +€9,220
up €9,220 (+8.3%), from €110,810 to €120,030
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 | €1,650,129 | €1,669,653 | +€19,524 | +1.2% |
| Fixed assets | 21/28 | €1,315,255 | €1,305,405 | -€9,850 | -0.7% |
| Tangible fixed assets | 22/27 | €1,315,255 | €1,305,405 | -€9,850 | -0.7% |
| Land and buildings | 22 | €1,216,721 | €1,234,071 | +€17,350 | +1.4% |
| Plant, machinery and equipment | 23 | €21,282 | €16,141 | -€5,141 | -24.2% |
| Furniture and vehicles | 24 | €77,252 | €55,193 | -€22,059 | -28.6% |
| Current assets | 29/58 | €334,874 | €364,248 | +€29,373 | +8.8% |
| Stocks and contracts in progress | 3 | €98,250 | €100,625 | +€2,375 | +2.4% |
| Stocks | 30/36 | €98,250 | €100,625 | +€2,375 | +2.4% |
| Amounts receivable within one year | 40/41 | €45,052 | €27,665 | -€17,387 | -38.6% |
| Trade receivables | 40 | €22,377 | €12,076 | -€10,301 | -46.0% |
| Other amounts receivable | 41 | €22,675 | €15,589 | -€7,086 | -31.2% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,419 | €77,858 | +€45,439 | +140% |
| Deferred charges and accrued income | 490/1 | €9,153 | €8,099 | -€1,054 | -11.5% |
| Total equity and liabilities | 10/49 | €1,650,129 | €1,669,653 | +€19,524 | +1.2% |
| Equity | 10/15 | €669,079 | €766,122 | +€97,043 | +14.5% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €419,079 | €516,122 | +€97,043 | +23.2% |
| Distributable reserves | 133 | €419,079 | €516,122 | +€97,043 | +23.2% |
| Amounts payable | 17/49 | €981,050 | €903,531 | -€77,519 | -7.9% |
| Amounts payable after more than one year | 17 | €481,632 | €436,229 | -€45,403 | -9.4% |
| Financial debts | 170/4 | €481,632 | €436,229 | -€45,403 | -9.4% |
| Amounts payable within one year | 42/48 | €472,123 | €441,641 | -€30,482 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €44,818 | €45,403 | +€585 | +1.3% |
| Trade debts | 44 | €37,608 | €22,997 | -€14,611 | -38.9% |
| Suppliers | 440/4 | €37,608 | €22,997 | -€14,611 | -38.9% |
| Taxes, remuneration and social security | 45 | €16,893 | €21,140 | +€4,247 | +25.1% |
| Taxes | 450/3 | €16,893 | €21,140 | +€4,247 | +25.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €372,804 | €352,101 | -€20,703 | -5.6% |
| Accrued charges and deferred income | 492/3 | €27,295 | €25,662 | -€1,634 | -6.0% |
| Non-recurring operating income | 76A | - | €13,600 | +€13,600 | |
| Remuneration, social security and pensions | 62 | -€16 | €0 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,810 | €120,030 | +€9,220 | +8.3% |
| Other operating charges | 640/8 | €3,100 | €2,988 | -€112 | -3.6% |
| Gross operating margin | 9900 | €233,602 | €281,887 | +€48,285 | +20.7% |
| Operating profit (loss) | 9901 | €119,707 | €158,869 | +€39,162 | +32.7% |
| Financial income | 75/76B | €10 | €21 | +€10 | +104% |
| Recurring financial income | 75 | €10 | €21 | +€10 | +104% |
| Financial charges | 65/66B | €35,369 | €32,752 | -€2,618 | -7.4% |
| Recurring financial charges | 65 | €35,369 | €32,752 | -€2,618 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €84,348 | €126,138 | +€41,790 | +49.5% |
| Income taxes | 67/77 | €17,325 | €29,095 | +€11,770 | +67.9% |
| Profit (loss) for the period | 9904 | €67,023 | €97,043 | +€30,019 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,023 | €97,043 | +€30,019 | +44.8% |
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 17 October 2026 via checked.be.