D&P Aalst: what changed
What changed
D&P Aalst
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€15,377
2024 · €533+€14,843
Equity
€168,946
2024 · €311,875-€142,928
Cash
€0
2024 · €712-€712
Balance sheet total
€511,615
2024 · €496,350+€15,265
Largest movements
Assets
- Receivables within one year +€19,669
up €19,669 (+5.1%), from €383,249 to €402,918
of which Trade receivables: +€20,779
- Tangible fixed assets -€11,211
down €11,211 (-17.4%), from €64,348 to €53,137
of which Furniture and vehicles: -€8,488
- Stocks and contracts +€8,000
up €8,000 (+23.5%), from €34,000 to €42,000
Equity and liabilities
- Other debts +€158,305
up €158,305, from €0 to €158,305
- Reserves -€143,275
down €143,275 (-58.9%), from €243,275 to €100,000
- Trade debts +€18,813
up €18,813 (+34.3%), from €54,796 to €73,609
- Tax, wage and social debts -€15,450
down €15,450 (-19.5%), from €79,248 to €63,797
of which Taxes: -€13,850
- Debts after one year -€13,973
down €13,973 (-48.4%), from €28,893 to €14,920
Income statement
- Gross operating margin +€66,418
up €66,418 (+14.8%), from €448,353 to €514,771
- Staff costs +€41,147
up €41,147 (+10.3%), from €398,540 to €439,687
- Depreciation -€14,882
down €14,882 (-46.9%), from €31,763 to €16,881
- Taxes +€5,780
up €5,780 (+78.9%), from €7,329 to €13,109
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€533
Gross operating margin
+€66,418
Staff costs
-€41,147
Depreciation
+€14,882
Write-downs
-€1,100
Other operating charges
-€594
Other operating items
-€17,854
Financial income
-€934
Financial charges
+€953
Taxes
-€5,780
Result 2025
€15,377
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€166,794
Investment
-€5,504
Financing
-€162,002
Cash 2024
€712
From operations (derived)
+€166,794
Net result for the year
+€15,377
Depreciation
+€16,881
Stocks and contracts
-€8,000
Receivables within one year
-€19,669
Smaller working-capital items
+€537
Trade debts
+€18,813
Tax, wage and social debts
-€15,450
Other debts
+€158,305
Investment (derived)
-€5,504
Investment in fixed assets (net)
-€5,504
Financing
-€162,002
Debts after one year
-€13,973
Current portion of long-term debt
+€298
Short-term financial debts
+€9,977
Contributions, distributions and other
-€158,305
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €496,350 | €511,615 | +€15,265 | +3.1% |
| Formation expenses | 20 | €167 | €0 | -€167 | -100% |
| Fixed assets | 21/28 | €73,598 | €62,387 | -€11,211 | -15.2% |
| Tangible fixed assets | 22/27 | €64,348 | €53,137 | -€11,211 | -17.4% |
| Plant, machinery and equipment | 23 | €165 | €24 | -€141 | -85.6% |
| Furniture and vehicles | 24 | €14,156 | €5,667 | -€8,488 | -60.0% |
| Other tangible fixed assets | 26 | €50,028 | €47,446 | -€2,582 | -5.2% |
| Financial fixed assets | 28 | €9,250 | €9,250 | = | 0.0% |
| Current assets | 29/58 | €422,585 | €449,228 | +€26,643 | +6.3% |
| Stocks and contracts in progress | 3 | €34,000 | €42,000 | +€8,000 | +23.5% |
| Contracts in progress | 37 | €34,000 | €42,000 | +€8,000 | +23.5% |
| Amounts receivable within one year | 40/41 | €383,249 | €402,918 | +€19,669 | +5.1% |
| Trade receivables | 40 | €223,190 | €243,969 | +€20,779 | +9.3% |
| Other amounts receivable | 41 | €160,059 | €158,950 | -€1,110 | -0.7% |
| Cash at bank and in hand | 54/58 | €712 | €0 | -€712 | -100% |
| Deferred charges and accrued income | 490/1 | €4,624 | €4,310 | -€314 | -6.8% |
| Total equity and liabilities | 10/49 | €496,350 | €511,615 | +€15,265 | +3.1% |
| Equity | 10/15 | €311,875 | €168,946 | -€142,928 | -45.8% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €243,275 | €100,000 | -€143,275 | -58.9% |
| Distributable reserves | 133 | €243,275 | €100,000 | -€143,275 | -58.9% |
| Profit (loss) carried forward | 14 | - | €346 | +€346 | |
| Amounts payable | 17/49 | €184,475 | €342,669 | +€158,193 | +85.8% |
| Amounts payable after more than one year | 17 | €28,893 | €14,920 | -€13,973 | -48.4% |
| Financial debts | 170/4 | €28,893 | €14,920 | -€13,973 | -48.4% |
| Amounts payable within one year | 42/48 | €147,699 | €319,642 | +€171,943 | +116% |
| Current portion of amounts payable after more than one year | 42 | €13,655 | €13,953 | +€298 | +2.2% |
| Financial debts | 43 | - | €9,977 | +€9,977 | |
| Credit institutions | 430/8 | - | €9,977 | +€9,977 | |
| Trade debts | 44 | €54,796 | €73,609 | +€18,813 | +34.3% |
| Suppliers | 440/4 | €54,796 | €73,609 | +€18,813 | +34.3% |
| Taxes, remuneration and social security | 45 | €79,248 | €63,797 | -€15,450 | -19.5% |
| Taxes | 450/3 | €26,896 | €13,046 | -€13,850 | -51.5% |
| Remuneration and social security | 454/9 | €52,352 | €50,751 | -€1,601 | -3.1% |
| Other amounts payable | 47/48 | €0 | €158,305 | +€158,305 | |
| Accrued charges and deferred income | 492/3 | €7,884 | €8,107 | +€223 | +2.8% |
| Non-recurring operating income | 76A | €41 | €0 | -€41 | -100% |
| Remuneration, social security and pensions | 62 | €398,540 | €439,687 | +€41,147 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,763 | €16,881 | -€14,882 | -46.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,100 | €0 | +€1,100 | |
| Other operating charges | 640/8 | €1,740 | €2,333 | +€594 | +34.1% |
| Non-recurring operating charges | 66A | €7,862 | €25,716 | +€17,854 | +227% |
| Gross operating margin | 9900 | €448,353 | €514,771 | +€66,418 | +14.8% |
| Operating profit (loss) | 9901 | €9,549 | €30,154 | +€20,605 | +216% |
| Financial income | 75/76B | €937 | €3 | -€934 | -99.7% |
| Recurring financial income | 75 | €937 | €3 | -€934 | -99.7% |
| Financial charges | 65/66B | €2,624 | €1,671 | -€953 | -36.3% |
| Recurring financial charges | 65 | €2,624 | €1,671 | -€953 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €7,862 | €28,486 | +€20,624 | +262% |
| Income taxes | 67/77 | €7,329 | €13,109 | +€5,780 | +78.9% |
| Profit (loss) for the period | 9904 | €533 | €15,377 | +€14,843 | +2,783% |
| Profit (loss) for the period to be appropriated | 9905 | €533 | €15,377 | +€14,843 | +2,783% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.