D & M PARKET: 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 PARKET
Largest movements
- Tangible fixed assets -€12,080
down €12,080 (-29.2%), from €41,376 to €29,297
of which Furniture and vehicles: -€10,905
- Receivables within one year -€2,722
down €2,722 (-49.7%), from €5,479 to €2,757
of which Trade receivables: -€2,457
- Cash +€2,490
up €2,490 (+42.6%), from €5,852 to €8,342
mainly Depreciation (+€12,080) and Receivables within one year (+€2,722)
- Debts after one year -€11,022
down €11,022 (-42.1%), from €26,177 to €15,155
- Current portion of long-term debt -€1,525
down €1,525 (-12.2%), from €12,547 to €11,022
- Profit (loss) carried forward +€1,208
up €1,208 (+79.9%), from -€1,512 to -€305
- Gross operating margin +€3,032
up €3,032 (+22.9%), from €13,260 to €16,292
- Financial charges -€981
down €981 (-37.6%), from €2,607 to €1,626
- Other operating charges +€531
up €531 (+77.7%), from €683 to €1,214
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 | €54,756 | €42,569 | -€12,187 | -22.3% |
| Fixed assets | 21/28 | €41,376 | €29,297 | -€12,080 | -29.2% |
| Tangible fixed assets | 22/27 | €41,376 | €29,297 | -€12,080 | -29.2% |
| Plant, machinery and equipment | 23 | €4,091 | €2,916 | -€1,175 | -28.7% |
| Furniture and vehicles | 24 | €37,286 | €26,381 | -€10,905 | -29.2% |
| Current assets | 29/58 | €13,379 | €13,272 | -€107 | -0.8% |
| Amounts receivable within one year | 40/41 | €5,479 | €2,757 | -€2,722 | -49.7% |
| Trade receivables | 40 | €4,652 | €2,195 | -€2,457 | -52.8% |
| Other amounts receivable | 41 | €827 | €562 | -€265 | -32.1% |
| Cash at bank and in hand | 54/58 | €5,852 | €8,342 | +€2,490 | +42.6% |
| Deferred charges and accrued income | 490/1 | €2,048 | €2,173 | +€125 | +6.1% |
| Total equity and liabilities | 10/49 | €54,756 | €42,569 | -€12,187 | -22.3% |
| Equity | 10/15 | €7,243 | €8,451 | +€1,208 | +16.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €2,550 | €2,550 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,550 | €2,550 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€1,512 | -€305 | +€1,208 | +79.9% |
| Amounts payable | 17/49 | €47,513 | €34,118 | -€13,394 | -28.2% |
| Amounts payable after more than one year | 17 | €26,177 | €15,155 | -€11,022 | -42.1% |
| Financial debts | 170/4 | €26,177 | €15,155 | -€11,022 | -42.1% |
| Amounts payable within one year | 42/48 | €20,849 | €18,833 | -€2,017 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €12,547 | €11,022 | -€1,525 | -12.2% |
| Trade debts | 44 | €983 | €717 | -€266 | -27.1% |
| Suppliers | 440/4 | €983 | €717 | -€266 | -27.1% |
| Taxes, remuneration and social security | 45 | €1,261 | €1,004 | -€257 | -20.4% |
| Taxes | 450/3 | €1,261 | €1,004 | -€257 | -20.4% |
| Other amounts payable | 47/48 | €6,058 | €6,090 | +€32 | +0.5% |
| Accrued charges and deferred income | 492/3 | €486 | €130 | -€356 | -73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,080 | €12,080 | = | 0.0% |
| Other operating charges | 640/8 | €683 | €1,214 | +€531 | +77.7% |
| Gross operating margin | 9900 | €13,260 | €16,292 | +€3,032 | +22.9% |
| Operating profit (loss) | 9901 | €497 | €2,999 | +€2,502 | +503% |
| Financial income | 75/76B | €0 | €3 | +€3 | |
| Recurring financial income | 75 | €0 | €3 | +€3 | |
| Financial charges | 65/66B | €2,607 | €1,626 | -€981 | -37.6% |
| Recurring financial charges | 65 | €2,607 | €1,626 | -€981 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,110 | €1,376 | +€3,486 | |
| Income taxes | 67/77 | €183 | €168 | -€15 | -8.2% |
| Profit (loss) for the period | 9904 | -€2,293 | €1,208 | +€3,501 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,293 | €1,208 | +€3,501 |
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 25 October 2026 via checked.be.