D&P Retail Solutions: 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 Retail Solutions
Largest movements
- Tangible fixed assets -€51,239
down €51,239 (-4.8%), from €1.1m to €1.0m
of which Land and buildings: -€34,401
- Receivables within one year -€33,326
down €33,326 (-22.9%), from €145,326 to €112,001
of which Trade receivables: -€27,833
- Cash -€26,711
down €26,711 (-24.6%), from €108,565 to €81,854
mainly Other debts (-€91,284) and Tax, wage and social debts (-€68,119)
- Other debts -€91,284
down €91,284 (-35.8%), from €255,000 to €163,716
- Reserves +€91,265
up €91,265 (+50.4%), from €181,211 to €272,477
- Tax, wage and social debts -€68,119
down €68,119 (-100%), from €68,119 to €0
- Debts after one year -€66,344
down €66,344 (-9.7%), from €684,910 to €618,566
- Accrued charges and deferred income +€25,833
new in 2025: €25,833
- Gross operating margin -€68,887
down €68,887 (-24.5%), from €281,231 to €212,344
- Taxes -€15,897
down €15,897 (-34.5%), from €46,141 to €30,244
- Depreciation +€7,480
up €7,480 (+12.0%), from €62,583 to €70,062
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 | €1,315,731 | €1,204,478 | -€111,253 | -8.5% |
| Fixed assets | 21/28 | €1,061,504 | €1,010,265 | -€51,239 | -4.8% |
| Tangible fixed assets | 22/27 | €1,061,504 | €1,010,265 | -€51,239 | -4.8% |
| Land and buildings | 22 | €934,016 | €899,615 | -€34,401 | -3.7% |
| Plant, machinery and equipment | 23 | €1,314 | €1,762 | +€447 | +34.0% |
| Furniture and vehicles | 24 | €113,602 | €98,944 | -€14,658 | -12.9% |
| Other tangible fixed assets | 26 | €12,572 | €9,944 | -€2,628 | -20.9% |
| Current assets | 29/58 | €254,228 | €194,213 | -€60,014 | -23.6% |
| Amounts receivable within one year | 40/41 | €145,326 | €112,001 | -€33,326 | -22.9% |
| Trade receivables | 40 | €27,833 | €0 | -€27,833 | -100% |
| Other amounts receivable | 41 | €117,493 | €112,001 | -€5,492 | -4.7% |
| Cash at bank and in hand | 54/58 | €108,565 | €81,854 | -€26,711 | -24.6% |
| Deferred charges and accrued income | 490/1 | €336 | €358 | +€22 | +6.6% |
| Total equity and liabilities | 10/49 | €1,315,731 | €1,204,478 | -€111,253 | -8.5% |
| Equity | 10/15 | €199,811 | €291,077 | +€91,265 | +45.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,211 | €272,477 | +€91,265 | +50.4% |
| Distributable reserves | 133 | €181,211 | €272,477 | +€91,265 | +50.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,115,920 | €913,401 | -€202,518 | -18.1% |
| Amounts payable after more than one year | 17 | €684,910 | €618,566 | -€66,344 | -9.7% |
| Financial debts | 170/4 | €684,910 | €618,566 | -€66,344 | -9.7% |
| Amounts payable within one year | 42/48 | €431,009 | €269,002 | -€162,008 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | €74,715 | €78,092 | +€3,377 | +4.5% |
| Financial debts | 43 | €31,762 | €11,768 | -€19,994 | -62.9% |
| Credit institutions | 430/8 | €31,762 | €11,768 | -€19,994 | -62.9% |
| Trade debts | 44 | €1,414 | €15,426 | +€14,013 | +991% |
| Suppliers | 440/4 | €1,414 | €15,426 | +€14,013 | +991% |
| Taxes, remuneration and social security | 45 | €68,119 | €0 | -€68,119 | -100% |
| Taxes | 450/3 | €68,119 | €0 | -€68,119 | -100% |
| Other amounts payable | 47/48 | €255,000 | €163,716 | -€91,284 | -35.8% |
| Accrued charges and deferred income | 492/3 | - | €25,833 | +€25,833 | |
| Non-recurring operating income | 76A | €32,088 | €2,135 | -€29,953 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,583 | €70,062 | +€7,480 | +12.0% |
| Other operating charges | 640/8 | €5,821 | €7,803 | +€1,982 | +34.0% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €281,231 | €212,344 | -€68,887 | -24.5% |
| Operating profit (loss) | 9901 | €212,828 | €134,429 | -€78,399 | -36.8% |
| Financial income | 75/76B | €0 | €509 | +€509 | +424,242% |
| Recurring financial income | 75 | €0 | €509 | +€509 | +424,242% |
| Financial charges | 65/66B | €13,435 | €13,429 | -€6 | 0.0% |
| Recurring financial charges | 65 | €13,435 | €13,429 | -€6 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €199,393 | €121,509 | -€77,883 | -39.1% |
| Income taxes | 67/77 | €46,141 | €30,244 | -€15,897 | -34.5% |
| Profit (loss) for the period | 9904 | €153,251 | €91,265 | -€61,986 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €153,251 | €91,265 | -€61,986 | -40.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.