D&P BOOZE: what changed
What changed
D&P BOOZE
NACE 56.112, Limited-service restaurants, excluding mobile food services
filed annual accounts (NBB)
Net result for the year
€12,876
2024 · -€7,742+€20,618
Equity
€22,674
2024 · €9,797+€12,876
Cash
€6,491
2024 · €10+€6,481
Balance sheet total
€82,909
2024 · €15,238+€67,672
Largest movements
Assets
- Intangible fixed assets +€55,068
new in 2025: €55,068
- Cash +€6,481
up €6,481 (+62,861%), from €10 to €6,491
mainly Debts after one year (+€29,000) and Net result for the year (+€12,876)
- Tangible fixed assets +€2,799
new in 2025: €2,799
- Stocks and contracts +€2,488
new in 2025: €2,488
Equity and liabilities
- Debts after one year +€29,000
new in 2025: €29,000
- Trade debts +€11,888
up €11,888 (+231%), from €5,138 to €17,025
- Profit (loss) carried forward +€8,803
up €8,803, from -€8,803 to €0
- Current portion of long-term debt +€8,128
new in 2025: €8,128
- Tax, wage and social debts +€5,545
up €5,545 (+1,832%), from €303 to €5,848
of which Taxes: +€5,545
Income statement
- Gross operating margin +€33,983
up €33,983, from -€6,769 to €27,214
- Depreciation +€5,301
new in 2025: €5,301
- Taxes +€3,101
new in 2025: €3,101
- Other operating charges +€2,277
up €2,277 (+347%), from €657 to €2,934
- Financial charges +€1,481
up €1,481 (+342%), from €433 to €1,913
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
-€7,742
Gross operating margin
+€33,983
Staff costs
-€1,099
Depreciation
-€5,301
Other operating charges
-€2,277
Financial income
-€106
Financial charges
-€1,481
Taxes
-€3,101
Result 2025
€12,876
raises the resultlowers the result
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
+€32,521
Investment
-€63,168
Financing
+€37,128
Cash 2024
€10
From operations (derived)
+€32,521
Net result for the year
+€12,876
Depreciation
+€5,301
Stocks and contracts
-€2,488
Receivables within one year
-€582
Deferred charges and accrued income
-€252
Trade debts
+€11,888
Tax, wage and social debts
+€5,545
Other debts
+€234
Investment (derived)
-€63,168
Investment in fixed assets (net)
-€63,168
Financing
+€37,128
Debts after one year
+€29,000
Current portion of long-term debt
+€8,128
Cash 2025
€6,491
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,238 | €82,909 | +€67,672 | +444% |
| Fixed assets | 21/28 | - | €57,868 | +€57,868 | |
| Intangible fixed assets | 21 | - | €55,068 | +€55,068 | |
| Tangible fixed assets | 22/27 | - | €2,799 | +€2,799 | |
| Furniture and vehicles | 24 | - | €2,799 | +€2,799 | |
| Current assets | 29/58 | €15,238 | €25,042 | +€9,804 | +64.3% |
| Stocks and contracts in progress | 3 | - | €2,488 | +€2,488 | |
| Stocks | 30/36 | - | €2,488 | +€2,488 | |
| Amounts receivable within one year | 40/41 | €15,227 | €15,810 | +€582 | +3.8% |
| Trade receivables | 40 | €10,182 | €0 | -€10,182 | -100% |
| Other amounts receivable | 41 | €5,045 | €15,810 | +€10,764 | +213% |
| Cash at bank and in hand | 54/58 | €10 | €6,491 | +€6,481 | +62,861% |
| Deferred charges and accrued income | 490/1 | - | €252 | +€252 | |
| Total equity and liabilities | 10/49 | €15,238 | €82,909 | +€67,672 | +444% |
| Equity | 10/15 | €9,797 | €22,674 | +€12,876 | +131% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €4,074 | +€4,074 | |
| Distributable reserves | 133 | - | €4,074 | +€4,074 | |
| Profit (loss) carried forward | 14 | -€8,803 | €0 | +€8,803 | |
| Amounts payable | 17/49 | €5,440 | €60,236 | +€54,795 | +1,007% |
| Amounts payable after more than one year | 17 | - | €29,000 | +€29,000 | |
| Financial debts | 170/4 | - | €29,000 | +€29,000 | |
| Amounts payable within one year | 42/48 | €5,440 | €31,236 | +€25,795 | +474% |
| Current portion of amounts payable after more than one year | 42 | - | €8,128 | +€8,128 | |
| Trade debts | 44 | €5,138 | €17,025 | +€11,888 | +231% |
| Suppliers | 440/4 | €5,138 | €17,025 | +€11,888 | +231% |
| Taxes, remuneration and social security | 45 | €303 | €5,848 | +€5,545 | +1,832% |
| Taxes | 450/3 | €303 | €5,848 | +€5,545 | +1,832% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €234 | +€234 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €1,099 | +€1,099 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,301 | +€5,301 | |
| Other operating charges | 640/8 | €657 | €2,934 | +€2,277 | +347% |
| Gross operating margin | 9900 | -€6,769 | €27,214 | +€33,983 | |
| Operating profit (loss) | 9901 | -€7,426 | €17,880 | +€25,306 | |
| Financial income | 75/76B | €117 | €11 | -€106 | -90.8% |
| Recurring financial income | 75 | €117 | €11 | -€106 | -90.8% |
| Financial charges | 65/66B | €433 | €1,913 | +€1,481 | +342% |
| Recurring financial charges | 65 | €433 | €1,913 | +€1,481 | +342% |
| Profit (loss) for the period before taxes | 9903 | -€7,742 | €15,978 | +€23,719 | |
| Income taxes | 67/77 | - | €3,101 | +€3,101 | |
| Profit (loss) for the period | 9904 | -€7,742 | €12,876 | +€20,618 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,742 | €12,876 | +€20,618 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.