D & P Brands: 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 & P Brands
Largest movements
- Current investments -€256,874
no longer reported in 2025 (was €256,874)
- Receivables within one year +€224,962
up €224,962 (+117%), from €192,093 to €417,055
of which Other amounts receivable: +€249,423
- Cash +€16,332
up €16,332 (+241%), from €6,787 to €23,119
mainly Current investments (+€256,874) and Contributions, distributions and other (+€0)
- Tax, wage and social debts -€7,948
no longer reported in 2025 (was €7,948)
- Turnover -€83,570
no longer reported in 2025 (was €83,570)
- Gross operating margin -€78,709
down €78,709, from €63,432 to -€15,277
- Purchases and services -€24,985
no longer reported in 2025 (was €24,985)
- Financial income +€17,670
new in 2025: €17,670
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 | €461,527 | €446,291 | -€15,236 | -3.3% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Intangible fixed assets | 21 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €460,527 | €445,291 | -€15,236 | -3.3% |
| Stocks and contracts in progress | 3 | €4,773 | €5,117 | +€344 | +7.2% |
| Stocks | 30/36 | €4,773 | €5,117 | +€344 | +7.2% |
| Amounts receivable within one year | 40/41 | €192,093 | €417,055 | +€224,962 | +117% |
| Trade receivables | 40 | €26,516 | €2,055 | -€24,461 | -92.3% |
| Other amounts receivable | 41 | €165,577 | €415,000 | +€249,423 | +151% |
| Current investments | 50/53 | €256,874 | - | -€256,874 | |
| Cash at bank and in hand | 54/58 | €6,787 | €23,119 | +€16,332 | +241% |
| Total equity and liabilities | 10/49 | €461,527 | €446,291 | -€15,236 | -3.3% |
| Equity | 10/15 | €384,961 | €381,906 | -€3,055 | -0.8% |
| Contributions | 10/11 | €123,947 | €123,947 | +€0 | 0.0% |
| Capital | 10 | €123,947 | €123,947 | +€0 | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | +€0 | 0.0% |
| Reserves | 13 | €78,316 | €78,316 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | +€0 | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | +€0 | 0.0% |
| Distributable reserves | 133 | €65,921 | €65,921 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €182,698 | €179,643 | -€3,055 | -1.7% |
| Provisions and deferred taxes | 16 | €212 | €212 | +€0 | +0.1% |
| Provisions for liabilities and charges | 160/5 | €212 | €212 | +€0 | +0.1% |
| Other liabilities and charges | 164/5 | €212 | €212 | +€0 | +0.1% |
| Amounts payable | 17/49 | €76,354 | €64,173 | -€12,181 | -16.0% |
| Amounts payable after more than one year | 17 | €65,936 | €64,173 | -€1,763 | -2.7% |
| Trade debts | 175 | €65,936 | €64,173 | -€1,763 | -2.7% |
| Amounts payable within one year | 42/48 | €7,948 | - | -€7,948 | |
| Taxes, remuneration and social security | 45 | €7,948 | - | -€7,948 | |
| Taxes | 450/3 | €7,948 | - | -€7,948 | |
| Accrued charges and deferred income | 492/3 | €2,470 | - | -€2,470 | |
| Turnover | 70 | €83,570 | - | -€83,570 | |
| Goods, raw materials, services and sundry goods | 60/61 | €24,985 | - | -€24,985 | |
| Other operating charges | 640/8 | €798 | €950 | +€152 | +19.0% |
| Gross operating margin | 9900 | €63,432 | -€15,277 | -€78,709 | |
| Operating profit (loss) | 9901 | €62,634 | -€16,227 | -€78,861 | |
| Financial income | 75/76B | - | €17,670 | +€17,670 | |
| Recurring financial income | 75 | - | €17,670 | +€17,670 | |
| Financial charges | 65/66B | - | €254 | +€254 | |
| Recurring financial charges | 65 | - | €254 | +€254 | |
| Profit (loss) for the period before taxes | 9903 | €62,634 | €1,189 | -€61,445 | -98.1% |
| Transfer to deferred taxes | 680 | - | €4,244 | +€4,244 | |
| Profit (loss) for the period | 9904 | €62,634 | -€3,055 | -€65,689 | |
| Profit (loss) for the period to be appropriated | 9905 | €62,634 | -€3,055 | -€65,689 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.