D&P PROJECTBOUW: 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 PROJECTBOUW
Largest movements
- Tangible fixed assets -€7,273
down €7,273 (-4.0%), from €183,636 to €176,364
of which Land and buildings: -€7,273
- Profit (loss) carried forward -€3,828
down €3,828 (-24.5%), from -€15,611 to -€19,439
- Trade debts -€3,233
down €3,233 (-38.3%), from €8,450 to €5,217
- Gross operating margin +€11,705
up €11,705, from -€6,452 to €5,253
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 | €202,966 | €196,105 | -€6,861 | -3.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €183,636 | €176,364 | -€7,273 | -4.0% |
| Tangible fixed assets | 22/27 | €183,636 | €176,364 | -€7,273 | -4.0% |
| Land and buildings | 22 | €183,636 | €176,364 | -€7,273 | -4.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €19,330 | €19,742 | +€412 | +2.1% |
| Amounts receivable within one year | 40/41 | €17,055 | €17,303 | +€248 | +1.5% |
| Other amounts receivable | 41 | €17,055 | €17,303 | +€248 | +1.5% |
| Cash at bank and in hand | 54/58 | €2,275 | €2,439 | +€164 | +7.2% |
| Total equity and liabilities | 10/49 | €202,966 | €196,105 | -€6,861 | -3.4% |
| Equity | 10/15 | €113,206 | €109,378 | -€3,828 | -3.4% |
| Contributions | 10/11 | €49,800 | €49,800 | = | 0.0% |
| Reserves | 13 | €79,017 | €79,017 | = | 0.0% |
| Distributable reserves | 133 | €79,017 | €79,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,611 | -€19,439 | -€3,828 | -24.5% |
| Amounts payable | 17/49 | €89,760 | €86,727 | -€3,033 | -3.4% |
| Amounts payable within one year | 42/48 | €89,760 | €86,727 | -€3,033 | -3.4% |
| Trade debts | 44 | €8,450 | €5,217 | -€3,233 | -38.3% |
| Suppliers | 440/4 | €8,450 | €5,217 | -€3,233 | -38.3% |
| Other amounts payable | 47/48 | €81,310 | €81,510 | +€200 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,273 | €7,273 | = | 0.0% |
| Other operating charges | 640/8 | €1,714 | €1,659 | -€55 | -3.2% |
| Gross operating margin | 9900 | -€6,452 | €5,253 | +€11,705 | |
| Operating profit (loss) | 9901 | -€15,439 | -€3,678 | +€11,761 | +76.2% |
| Financial charges | 65/66B | €172 | €150 | -€22 | -12.9% |
| Recurring financial charges | 65 | €172 | €150 | -€22 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,611 | -€3,828 | +€11,783 | +75.5% |
| Profit (loss) for the period | 9904 | -€15,611 | -€3,828 | +€11,783 | +75.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,611 | -€3,828 | +€11,783 | +75.5% |
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 28 October 2026 via checked.be.