D&M Barbeque: 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.
D&M Barbeque
Largest movements
- Tangible fixed assets -€47,670
down €47,670 (-4.5%), from €1.1m to €1.0m
of which Land and buildings: -€37,353
- Cash +€13,115
up €13,115 (+203%), from €6,448 to €19,563
mainly Depreciation (+€59,508) and Accrued charges and deferred income (+€31,265)
- Trade debts -€120,072
down €120,072 (-81.2%), from €147,794 to €27,722
- Accrued charges and deferred income +€31,265
up €31,265 (+202%), from €15,443 to €46,708
- Current portion of long-term debt +€29,889
up €29,889 (+63.3%), from €47,199 to €77,088
- Profit (loss) carried forward +€29,721
up €29,721 (+26.0%), from €114,501 to €144,222
- Gross operating margin +€62,434
up €62,434 (+36.3%), from €172,062 to €234,497
- Staff costs +€33,829
up €33,829 (+47.1%), from €71,856 to €105,685
- Depreciation +€30,929
up €30,929 (+108%), from €28,579 to €59,508
- Financial charges +€7,738
up €7,738 (+27.4%), from €28,235 to €35,974
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 | €1,136,129 | €1,115,178 | -€20,951 | -1.8% |
| Fixed assets | 21/28 | €1,082,200 | €1,031,980 | -€50,220 | -4.6% |
| Intangible fixed assets | 21 | €19,997 | €17,497 | -€2,500 | -12.5% |
| Tangible fixed assets | 22/27 | €1,058,275 | €1,010,605 | -€47,670 | -4.5% |
| Land and buildings | 22 | €1,013,282 | €975,928 | -€37,353 | -3.7% |
| Plant, machinery and equipment | 23 | €29,130 | €21,935 | -€7,195 | -24.7% |
| Furniture and vehicles | 24 | €12,115 | €10,172 | -€1,942 | -16.0% |
| Other tangible fixed assets | 26 | €3,748 | €2,569 | -€1,179 | -31.5% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €3,928 | €3,878 | -€50 | -1.3% |
| Current assets | 29/58 | €53,929 | €83,198 | +€29,269 | +54.3% |
| Stocks and contracts in progress | 3 | €25,600 | €25,901 | +€302 | +1.2% |
| Stocks | 30/36 | €25,600 | €25,901 | +€302 | +1.2% |
| Amounts receivable within one year | 40/41 | €20,650 | €27,321 | +€6,670 | +32.3% |
| Trade receivables | 40 | €13,546 | €15,511 | +€1,964 | +14.5% |
| Other amounts receivable | 41 | €7,104 | €11,810 | +€4,706 | +66.2% |
| Cash at bank and in hand | 54/58 | €6,448 | €19,563 | +€13,115 | +203% |
| Deferred charges and accrued income | 490/1 | €1,232 | €10,413 | +€9,181 | +745% |
| Total equity and liabilities | 10/49 | €1,136,129 | €1,115,178 | -€20,951 | -1.8% |
| Equity | 10/15 | €117,001 | €146,722 | +€29,721 | +25.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,501 | €144,222 | +€29,721 | +26.0% |
| Amounts payable | 17/49 | €1,019,129 | €968,456 | -€50,673 | -5.0% |
| Amounts payable after more than one year | 17 | €786,673 | €791,984 | +€5,310 | +0.7% |
| Financial debts | 170/4 | €786,673 | €791,984 | +€5,310 | +0.7% |
| Amounts payable within one year | 42/48 | €217,012 | €129,764 | -€87,248 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €47,199 | €77,088 | +€29,889 | +63.3% |
| Financial debts | 43 | €10,732 | €8,000 | -€2,732 | -25.5% |
| Credit institutions | 430/8 | €10,732 | €8,000 | -€2,732 | -25.5% |
| Trade debts | 44 | €147,794 | €27,722 | -€120,072 | -81.2% |
| Suppliers | 440/4 | €147,794 | €27,722 | -€120,072 | -81.2% |
| Taxes, remuneration and social security | 45 | €11,288 | €16,954 | +€5,667 | +50.2% |
| Taxes | 450/3 | €4,978 | €6,392 | +€1,414 | +28.4% |
| Remuneration and social security | 454/9 | €6,309 | €10,563 | +€4,253 | +67.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €15,443 | €46,708 | +€31,265 | +202% |
| Remuneration, social security and pensions | 62 | €71,856 | €105,685 | +€33,829 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,579 | €59,508 | +€30,929 | +108% |
| Other operating charges | 640/8 | €3,006 | €1,804 | -€1,202 | -40.0% |
| Gross operating margin | 9900 | €172,062 | €234,497 | +€62,434 | +36.3% |
| Operating profit (loss) | 9901 | €68,622 | €67,500 | -€1,123 | -1.6% |
| Financial income | 75/76B | €82 | €577 | +€495 | +604% |
| Recurring financial income | 75 | €82 | €577 | +€495 | +604% |
| Financial charges | 65/66B | €28,235 | €35,974 | +€7,738 | +27.4% |
| Recurring financial charges | 65 | €28,235 | €35,974 | +€7,738 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €40,469 | €32,103 | -€8,366 | -20.7% |
| Income taxes | 67/77 | €172 | €2,382 | +€2,210 | +1,287% |
| Profit (loss) for the period | 9904 | €40,297 | €29,721 | -€10,576 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,297 | €29,721 | -€10,576 | -26.2% |
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 14 October 2026 via checked.be.