D&P BUILDING: 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 BUILDING
Largest movements
- Cash +€180,309
up €180,309 (+17.3%), from €1.0m to €1.2m
mainly Net result for the year (+€331,536) and Other debts (+€93,214)
- Tangible fixed assets +€86,337
up €86,337 (+235%), from €36,711 to €123,048
- Receivables within one year -€72,367
down €72,367 (-9.8%), from €741,903 to €669,536
of which Trade receivables: -€129,683
- Profit (loss) carried forward +€181,536
up €181,536 (+12.6%), from €1.4m to €1.6m
- Other debts +€93,214
up €93,214 (+293%), from €31,810 to €125,024
- Trade debts -€58,939
down €58,939 (-34.2%), from €172,096 to €113,157
- Gross operating margin -€45,265
down €45,265 (-7.8%), from €577,277 to €532,012
- Depreciation -€13,978
down €13,978 (-40.3%), from €34,726 to €20,748
- Staff costs +€11,548
up €11,548 (+26.4%), from €43,752 to €55,300
- Taxes -€8,501
down €8,501 (-6.7%), from €127,184 to €118,683
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 | €1,827,186 | €2,018,171 | +€190,986 | +10.5% |
| Fixed assets | 21/28 | €38,211 | €124,548 | +€86,337 | +226% |
| Tangible fixed assets | 22/27 | €36,711 | €123,048 | +€86,337 | +235% |
| Furniture and vehicles | 24 | €36,711 | €123,048 | +€86,337 | +235% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €1,788,975 | €1,893,624 | +€104,649 | +5.8% |
| Amounts receivable within one year | 40/41 | €741,903 | €669,536 | -€72,367 | -9.8% |
| Trade receivables | 40 | €171,986 | €42,303 | -€129,683 | -75.4% |
| Other amounts receivable | 41 | €569,917 | €627,233 | +€57,315 | +10.1% |
| Cash at bank and in hand | 54/58 | €1,043,779 | €1,224,088 | +€180,309 | +17.3% |
| Deferred charges and accrued income | 490/1 | €3,292 | €0 | -€3,292 | -100% |
| Total equity and liabilities | 10/49 | €1,827,186 | €2,018,171 | +€190,986 | +10.5% |
| Equity | 10/15 | €1,460,543 | €1,642,079 | +€181,536 | +12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,441,943 | €1,623,479 | +€181,536 | +12.6% |
| Amounts payable | 17/49 | €366,642 | €376,092 | +€9,450 | +2.6% |
| Amounts payable after more than one year | 17 | €10,177 | €4,026 | -€6,152 | -60.4% |
| Financial debts | 170/4 | €10,177 | €4,026 | -€6,152 | -60.4% |
| Amounts payable within one year | 42/48 | €341,965 | €372,066 | +€30,101 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €135,205 | €131,016 | -€4,189 | -3.1% |
| Financial debts | 43 | €299 | - | -€299 | |
| Credit institutions | 430/8 | €299 | - | -€299 | |
| Trade debts | 44 | €172,096 | €113,157 | -€58,939 | -34.2% |
| Suppliers | 440/4 | €172,096 | €113,157 | -€58,939 | -34.2% |
| Taxes, remuneration and social security | 45 | €2,556 | €2,869 | +€313 | +12.3% |
| Taxes | 450/3 | €908 | €0 | -€908 | -100% |
| Remuneration and social security | 454/9 | €1,648 | €2,869 | +€1,221 | +74.1% |
| Other amounts payable | 47/48 | €31,810 | €125,024 | +€93,214 | +293% |
| Accrued charges and deferred income | 492/3 | €14,500 | €0 | -€14,500 | -100% |
| Non-recurring operating income | 76A | - | €7,423 | +€7,423 | |
| Remuneration, social security and pensions | 62 | €43,752 | €55,300 | +€11,548 | +26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,726 | €20,748 | -€13,978 | -40.3% |
| Other operating charges | 640/8 | €5,525 | €5,843 | +€318 | +5.8% |
| Gross operating margin | 9900 | €577,277 | €532,012 | -€45,265 | -7.8% |
| Operating profit (loss) | 9901 | €493,274 | €450,121 | -€43,153 | -8.7% |
| Financial income | 75/76B | €4,457 | €6,147 | +€1,690 | +37.9% |
| Recurring financial income | 75 | €4,457 | €6,147 | +€1,690 | +37.9% |
| Financial charges | 65/66B | €7,744 | €6,049 | -€1,695 | -21.9% |
| Recurring financial charges | 65 | €7,744 | €6,049 | -€1,695 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €489,987 | €450,219 | -€39,768 | -8.1% |
| Income taxes | 67/77 | €127,184 | €118,683 | -€8,501 | -6.7% |
| Profit (loss) for the period | 9904 | €362,803 | €331,536 | -€31,267 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €362,803 | €331,536 | -€31,267 | -8.6% |
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 21 October 2026 via checked.be.