D. & P. - SERVICE: 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. - SERVICE
Largest movements
- Tangible fixed assets -€38,383
down €38,383 (-3.7%), from €1.0m to €1.0m
of which Land and buildings: -€38,064
- Cash +€26,605
up €26,605 (+271%), from €9,828 to €36,433
mainly Debts after one year (+€110,000) and Depreciation (+€38,383)
- Debts after one year +€110,000
new in 2025: €110,000
- Profit (loss) carried forward -€61,201
down €61,201 (-100%), from €61,201 to €0
- Other debts -€50,000
down €50,000 (-100%), from €50,000 to €0
- Gross operating margin -€4,750
down €4,750 (-20.6%), from -€23,077 to -€27,827
- Other operating charges +€298
up €298 (+7.0%), from €4,252 to €4,550
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 | €1,053,591 | €1,041,909 | -€11,682 | -1.1% |
| Fixed assets | 21/28 | €1,043,527 | €1,005,143 | -€38,383 | -3.7% |
| Tangible fixed assets | 22/27 | €1,043,527 | €1,005,143 | -€38,383 | -3.7% |
| Land and buildings | 22 | €1,042,289 | €1,004,225 | -€38,064 | -3.7% |
| Furniture and vehicles | 24 | €1,237 | €918 | -€319 | -25.8% |
| Current assets | 29/58 | €10,064 | €36,765 | +€26,701 | +265% |
| Amounts receivable within one year | 40/41 | €127 | €219 | +€91 | +71.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €127 | €219 | +€91 | +71.7% |
| Cash at bank and in hand | 54/58 | €9,828 | €36,433 | +€26,605 | +271% |
| Deferred charges and accrued income | 490/1 | €108 | €114 | +€6 | +5.1% |
| Total equity and liabilities | 10/49 | €1,053,591 | €1,041,909 | -€11,682 | -1.1% |
| Equity | 10/15 | €999,462 | €927,989 | -€71,473 | -7.2% |
| Contributions | 10/11 | €631,053 | €631,053 | = | 0.0% |
| Reserves | 13 | €307,208 | €296,936 | -€10,272 | -3.3% |
| Non-distributable reserves | 130/1 | €59,368 | €59,368 | = | 0.0% |
| Reserves not available under the articles | 1311 | €59,368 | €59,368 | = | 0.0% |
| Distributable reserves | 133 | €247,840 | €237,568 | -€10,272 | -4.1% |
| Profit (loss) carried forward | 14 | €61,201 | €0 | -€61,201 | -100% |
| Amounts payable | 17/49 | €54,128 | €113,919 | +€59,791 | +110% |
| Amounts payable after more than one year | 17 | - | €110,000 | +€110,000 | |
| Other amounts payable | 178/9 | - | €110,000 | +€110,000 | |
| Amounts payable within one year | 42/48 | €50,666 | €319 | -€50,347 | -99.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €666 | €319 | -€347 | -52.1% |
| Taxes | 450/3 | €666 | €319 | -€347 | -52.1% |
| Other amounts payable | 47/48 | €50,000 | €0 | -€50,000 | -100% |
| Accrued charges and deferred income | 492/3 | €3,462 | €3,600 | +€138 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,384 | €38,383 | -€0 | 0.0% |
| Other operating charges | 640/8 | €4,252 | €4,550 | +€298 | +7.0% |
| Gross operating margin | 9900 | -€23,077 | -€27,827 | -€4,750 | -20.6% |
| Operating profit (loss) | 9901 | -€65,713 | -€70,761 | -€5,048 | -7.7% |
| Financial charges | 65/66B | €621 | €712 | +€91 | +14.7% |
| Recurring financial charges | 65 | €621 | €712 | +€91 | +14.7% |
| Profit (loss) for the period before taxes | 9903 | -€66,334 | -€71,473 | -€5,139 | -7.7% |
| Profit (loss) for the period | 9904 | -€66,334 | -€71,473 | -€5,139 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,334 | -€71,473 | -€5,139 | -7.7% |
Source: filed annual accounts (NBB), financial years ended 15 December 2024 and 15 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.