D & P SOLUTIONS: what changed
Two fiscal 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 SOLUTIONS
Largest movements
- Receivables within one year -€18,676
down €18,676 (-20.2%), from €92,640 to €73,964
of which Trade receivables: -€22,937
- Cash +€11,948
up €11,948 (+2524.9%), from €473 to €12,421
mainly Receivables within one year (+€18,676) and Short-term financial debts (+€16,681)
- Tangible fixed assets -€3,625
down €3,625 (-12.8%), from €28,233 to €24,607
- Deferred charges and accrued income +€1,248
up €1,248 (+68.9%), from €1,811 to €3,059
- Profit (loss) carried forward -€19,489
down €19,489, from €1,407 to -€18,082
- Short-term financial debts +€16,681
up €16,681 (+88.8%), from €18,788 to €35,469
- Tax, wage and social debts -€6,602
down €6,602 (-32.5%), from €20,289 to €13,687
- Trade debts +€1,894
up €1,894 (+689.8%), from €275 to €2,169
- Accrued charges and deferred income -€1,590
down €1,590 (-47.8%), from €3,324 to €1,734
- Gross operating margin -€45,091
down €45,091, from €33,436 to -€11,655
- Taxes -€6,794
down €6,794 (-78.1%), from €8,701 to €1,908
- Other operating charges -€2,032
down €2,032 (-57.9%), from €3,509 to €1,477
- Financial charges +€1,837
up €1,837 (+73.7%), from €2,494 to €4,331
- Staff costs -€500
down €500 (-100.0%), from €500 to €0
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 | €123,157 | €114,051 | -€9,106 | -7.4% |
| Fixed assets | 21/28 | €28,233 | €24,607 | -€3,625 | -12.8% |
| Tangible fixed assets | 22/27 | €28,233 | €24,607 | -€3,625 | -12.8% |
| Plant, machinery and equipment | 23 | €2,837 | €1,651 | -€1,186 | -41.8% |
| Furniture and vehicles | 24 | €1,787 | €1,146 | -€641 | -35.9% |
| Other tangible fixed assets | 26 | €23,609 | €21,811 | -€1,798 | -7.6% |
| Current assets | 29/58 | €94,924 | €89,444 | -€5,480 | -5.8% |
| Amounts receivable within one year | 40/41 | €92,640 | €73,964 | -€18,676 | -20.2% |
| Trade receivables | 40 | €30,105 | €7,168 | -€22,937 | -76.2% |
| Other amounts receivable | 41 | €62,536 | €66,796 | +€4,261 | +6.8% |
| Cash at bank and in hand | 54/58 | €473 | €12,421 | +€11,948 | +2524.9% |
| Deferred charges and accrued income | 490/1 | €1,811 | €3,059 | +€1,248 | +68.9% |
| Total equity and liabilities | 10/49 | €123,157 | €114,051 | -€9,106 | -7.4% |
| Equity | 10/15 | €80,481 | €60,992 | -€19,489 | -24.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,874 | €72,874 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,914 | €1,914 | = | 0.0% |
| Distributable reserves | 133 | €70,960 | €70,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,407 | -€18,082 | -€19,489 | |
| Amounts payable | 17/49 | €42,675 | €53,059 | +€10,383 | +24.3% |
| Amounts payable within one year | 42/48 | €39,352 | €51,325 | +€11,973 | +30.4% |
| Financial debts | 43 | €18,788 | €35,469 | +€16,681 | +88.8% |
| Credit institutions | 430/8 | €18,788 | €35,469 | +€16,681 | +88.8% |
| Trade debts | 44 | €275 | €2,169 | +€1,894 | +689.8% |
| Suppliers | 440/4 | €275 | €2,169 | +€1,894 | +689.8% |
| Taxes, remuneration and social security | 45 | €20,289 | €13,687 | -€6,602 | -32.5% |
| Taxes | 450/3 | €20,289 | €13,687 | -€6,602 | -32.5% |
| Accrued charges and deferred income | 492/3 | €3,324 | €1,734 | -€1,590 | -47.8% |
| Remuneration, social security and pensions | 62 | €500 | €0 | -€500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,746 | €3,625 | -€121 | -3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €3,509 | €1,477 | -€2,032 | -57.9% |
| Gross operating margin | 9900 | €33,436 | -€11,655 | -€45,091 | |
| Operating profit (loss) | 9901 | €25,681 | -€16,757 | -€42,438 | |
| Financial income | 75/76B | €3,484 | €3,507 | +€23 | +0.7% |
| Recurring financial income | 75 | €3,484 | €3,507 | +€23 | +0.7% |
| Financial charges | 65/66B | €2,494 | €4,331 | +€1,837 | +73.7% |
| Recurring financial charges | 65 | €2,494 | €4,331 | +€1,837 | +73.7% |
| Profit (loss) for the period before taxes | 9903 | €26,671 | -€17,581 | -€44,252 | |
| Income taxes | 67/77 | €8,701 | €1,908 | -€6,794 | -78.1% |
| Profit (loss) for the period | 9904 | €17,969 | -€19,489 | -€37,458 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,969 | -€19,489 | -€37,458 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.