D & P MANAGEMENT: 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 MANAGEMENT
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€337,845
up €337,845 (+26.4%), from €1.3m to €1.6m
- Debts after one year -€250,000
down €250,000 (-12.5%), from €2.0m to €1.8m
- Financial income -€950,000
down €950,000 (-79.2%), from €1.2m to €250,000
- Financial charges -€49,037
down €49,037 (-42.3%), from €115,864 to €66,827
- Taxes +€14,409
up €14,409 (+84.1%), from €17,127 to €31,537
- Gross operating margin +€1,964
up €1,964 (+1.1%), from €184,244 to €186,208
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.
Cash bridge derived
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 | €6,116,086 | €6,151,648 | +€35,562 | +0.6% |
| Fixed assets | 21/28 | €6,047,500 | €6,047,500 | = | 0.0% |
| Financial fixed assets | 28 | €6,047,500 | €6,047,500 | = | 0.0% |
| Current assets | 29/58 | €68,586 | €104,148 | +€35,562 | +51.9% |
| Amounts receivable within one year | 40/41 | €20,000 | €22,308 | +€2,308 | +11.5% |
| Trade receivables | 40 | €20,000 | €22,308 | +€2,308 | +11.5% |
| Cash at bank and in hand | 54/58 | €48,281 | €81,530 | +€33,249 | +68.9% |
| Deferred charges and accrued income | 490/1 | €305 | €310 | +€5 | +1.6% |
| Total equity and liabilities | 10/49 | €6,116,086 | €6,151,648 | +€35,562 | +0.6% |
| Equity | 10/15 | €1,286,170 | €1,624,015 | +€337,845 | +26.3% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,279,670 | €1,617,515 | +€337,845 | +26.4% |
| Amounts payable | 17/49 | €4,829,916 | €4,527,633 | -€302,282 | -6.3% |
| Amounts payable after more than one year | 17 | €2,000,000 | €1,750,000 | -€250,000 | -12.5% |
| Financial debts | 170/4 | €2,000,000 | €1,750,000 | -€250,000 | -12.5% |
| Amounts payable within one year | 42/48 | €2,829,916 | €2,777,633 | -€52,282 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €250,000 | €250,000 | = | 0.0% |
| Trade debts | 44 | €36,455 | €34,837 | -€1,618 | -4.4% |
| Suppliers | 440/4 | €36,455 | €34,837 | -€1,618 | -4.4% |
| Taxes, remuneration and social security | 45 | €33,851 | €33,187 | -€664 | -2.0% |
| Taxes | 450/3 | €33,851 | €33,187 | -€664 | -2.0% |
| Other amounts payable | 47/48 | €2,509,610 | €2,459,610 | -€50,000 | -2.0% |
| Gross operating margin | 9900 | €184,244 | €186,208 | +€1,964 | +1.1% |
| Operating profit (loss) | 9901 | €184,244 | €186,208 | +€1,964 | +1.1% |
| Financial income | 75/76B | €1,200,000 | €250,000 | -€950,000 | -79.2% |
| Recurring financial income | 75 | €1,200,000 | €250,000 | -€950,000 | -79.2% |
| Financial charges | 65/66B | €115,864 | €66,827 | -€49,037 | -42.3% |
| Recurring financial charges | 65 | €115,864 | €66,827 | -€49,037 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €1,268,380 | €369,381 | -€898,998 | -70.9% |
| Income taxes | 67/77 | €17,127 | €31,537 | +€14,409 | +84.1% |
| Profit (loss) for the period | 9904 | €1,251,252 | €337,845 | -€913,408 | -73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,251,252 | €337,845 | -€913,408 | -73.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.