D & P Renovations: 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 Renovations
Largest movements
- Receivables within one year -€24,170
down €24,170 (-33.9%), from €71,282 to €47,113
of which Trade receivables: -€24,148
- Stocks and contracts +€5,238
new in 2025: €5,238
- Cash -€1,932
down €1,932 (-17.4%), from €11,134 to €9,202
mainly Net result for the year (-€13,463) and Trade debts (-€8,221)
- Profit (loss) carried forward -€13,463
down €13,463 (-43.8%), from -€30,715 to -€44,178
- Trade debts -€8,221
down €8,221 (-87.0%), from €9,448 to €1,227
- Other debts +€5,100
up €5,100 (+95.1%), from €5,360 to €10,460
- Debts after one year -€4,923
down €4,923 (-39.7%), from €12,406 to €7,483
- Gross operating margin -€28,313
down €28,313, from €26,665 to -€1,648
- Depreciation -€5,870
no longer reported in 2025 (was €5,870)
- Other operating charges +€3,402
up €3,402 (+238%), from €1,430 to €4,832
- Financial charges -€304
down €304 (-4.3%), from €7,067 to €6,763
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 | €86,880 | €66,017 | -€20,863 | -24.0% |
| Fixed assets | 21/28 | €4,464 | €4,464 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,464 | €4,464 | = | 0.0% |
| Furniture and vehicles | 24 | €4,464 | €4,464 | = | 0.0% |
| Current assets | 29/58 | €82,416 | €61,552 | -€20,863 | -25.3% |
| Stocks and contracts in progress | 3 | - | €5,238 | +€5,238 | |
| Stocks | 30/36 | - | €5,238 | +€5,238 | |
| Amounts receivable within one year | 40/41 | €71,282 | €47,113 | -€24,170 | -33.9% |
| Trade receivables | 40 | €34,489 | €10,340 | -€24,148 | -70.0% |
| Other amounts receivable | 41 | €36,793 | €36,772 | -€21 | -0.1% |
| Cash at bank and in hand | 54/58 | €11,134 | €9,202 | -€1,932 | -17.4% |
| Total equity and liabilities | 10/49 | €86,880 | €66,017 | -€20,863 | -24.0% |
| Equity | 10/15 | -€22,048 | -€35,511 | -€13,463 | -61.1% |
| Contributions | 10/11 | €6,667 | €6,667 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,715 | -€44,178 | -€13,463 | -43.8% |
| Amounts payable | 17/49 | €108,929 | €101,528 | -€7,401 | -6.8% |
| Amounts payable after more than one year | 17 | €12,406 | €7,483 | -€4,923 | -39.7% |
| Financial debts | 170/4 | €12,406 | €7,483 | -€4,923 | -39.7% |
| Amounts payable within one year | 42/48 | €96,523 | €94,044 | -€2,478 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €4,644 | €4,923 | +€279 | +6.0% |
| Financial debts | 43 | €74,500 | €74,500 | = | 0.0% |
| Credit institutions | 430/8 | €74,500 | €74,500 | = | 0.0% |
| Trade debts | 44 | €9,448 | €1,227 | -€8,221 | -87.0% |
| Suppliers | 440/4 | €9,448 | €1,227 | -€8,221 | -87.0% |
| Advances received on contracts in progress | 46 | €2,305 | €2,305 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €266 | €630 | +€364 | +137% |
| Taxes | 450/3 | €266 | €630 | +€364 | +137% |
| Other amounts payable | 47/48 | €5,360 | €10,460 | +€5,100 | +95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,870 | - | -€5,870 | |
| Other operating charges | 640/8 | €1,430 | €4,832 | +€3,402 | +238% |
| Gross operating margin | 9900 | €26,665 | -€1,648 | -€28,313 | |
| Operating profit (loss) | 9901 | €19,366 | -€6,480 | -€25,845 | |
| Financial income | 75/76B | €73 | €0 | -€73 | -99.9% |
| Recurring financial income | 75 | €73 | €0 | -€73 | -99.9% |
| Financial charges | 65/66B | €7,067 | €6,763 | -€304 | -4.3% |
| Recurring financial charges | 65 | €7,067 | €6,763 | -€304 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €12,371 | -€13,243 | -€25,614 | |
| Income taxes | 67/77 | €266 | €220 | -€46 | -17.3% |
| Profit (loss) for the period | 9904 | €12,105 | -€13,463 | -€25,568 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,105 | -€13,463 | -€25,568 |
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 31 October 2026 via checked.be.