DP LANDSCAPE STUDIO: 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.
DP LANDSCAPE STUDIO
Largest movements
- Cash +€48,433
up €48,433 (+31.3%), from €154,962 to €203,395
mainly Net result for the year (+€48,739) and Other debts (+€38,426)
- Deferred charges and accrued income -€15,227
down €15,227 (-75.8%), from €20,093 to €4,866
- Receivables within one year +€12,124
up €12,124 (+110%), from €10,983 to €23,107
of which Trade receivables: +€8,637
- Tangible fixed assets -€8,240
down €8,240 (-13.2%), from €62,508 to €54,268
of which Land and buildings: -€7,234
- Other debts +€38,426
up €38,426 (+690%), from €5,568 to €43,993
- Profit (loss) carried forward +€24,739
up €24,739, from -€24,192 to €547
- Reserves -€19,993
down €19,993 (-15.5%), from €128,847 to €108,853
of which Distributable reserves: -€19,993
- Debts after one year -€9,770
down €9,770 (-11.3%), from €86,743 to €76,973
of which Financial debts: -€9,770
- Tax, wage and social debts -€6,703
down €6,703 (-38.4%), from €17,465 to €10,762
of which Remuneration and social security: -€4,733
- Gross operating margin +€80,041
up €80,041 (+148%), from €54,136 to €134,178
- Taxes +€10,109
up €10,109, from -€115 to €9,994
- Depreciation -€6,813
down €6,813 (-17.0%), from €40,131 to €33,318
- Staff costs +€4,737
up €4,737 (+13.4%), from €35,398 to €40,135
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 | €263,182 | €297,512 | +€34,330 | +13.0% |
| Fixed assets | 21/28 | €64,104 | €55,065 | -€9,040 | -14.1% |
| Intangible fixed assets | 21 | €1,532 | €732 | -€800 | -52.2% |
| Tangible fixed assets | 22/27 | €62,508 | €54,268 | -€8,240 | -13.2% |
| Land and buildings | 22 | €18,492 | €11,258 | -€7,234 | -39.1% |
| Plant, machinery and equipment | 23 | €14,904 | €13,322 | -€1,583 | -10.6% |
| Furniture and vehicles | 24 | €29,111 | €29,688 | +€577 | +2.0% |
| Financial fixed assets | 28 | €64 | €64 | = | 0.0% |
| Current assets | 29/58 | €199,078 | €242,447 | +€43,369 | +21.8% |
| Stocks and contracts in progress | 3 | €13,041 | €11,080 | -€1,961 | -15.0% |
| Stocks | 30/36 | €13,041 | €11,080 | -€1,961 | -15.0% |
| Amounts receivable within one year | 40/41 | €10,983 | €23,107 | +€12,124 | +110% |
| Trade receivables | 40 | €8,739 | €17,375 | +€8,637 | +98.8% |
| Other amounts receivable | 41 | €2,244 | €5,732 | +€3,488 | +155% |
| Cash at bank and in hand | 54/58 | €154,962 | €203,395 | +€48,433 | +31.3% |
| Deferred charges and accrued income | 490/1 | €20,093 | €4,866 | -€15,227 | -75.8% |
| Total equity and liabilities | 10/49 | €263,182 | €297,512 | +€34,330 | +13.0% |
| Equity | 10/15 | €123,254 | €128,000 | +€4,746 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €128,847 | €108,853 | -€19,993 | -15.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €126,987 | €106,993 | -€19,993 | -15.7% |
| Profit (loss) carried forward | 14 | -€24,192 | €547 | +€24,739 | |
| Amounts payable | 17/49 | €139,928 | €169,512 | +€29,584 | +21.1% |
| Amounts payable after more than one year | 17 | €86,743 | €76,973 | -€9,770 | -11.3% |
| Financial debts | 170/4 | €26,743 | €16,973 | -€9,770 | -36.5% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €53,014 | €92,488 | +€39,474 | +74.5% |
| Current portion of amounts payable after more than one year | 42 | €15,213 | €16,726 | +€1,513 | +9.9% |
| Trade debts | 44 | €14,768 | €21,007 | +€6,238 | +42.2% |
| Suppliers | 440/4 | €14,768 | €21,007 | +€6,238 | +42.2% |
| Taxes, remuneration and social security | 45 | €17,465 | €10,762 | -€6,703 | -38.4% |
| Taxes | 450/3 | €10,295 | €8,325 | -€1,970 | -19.1% |
| Remuneration and social security | 454/9 | €7,171 | €2,438 | -€4,733 | -66.0% |
| Other amounts payable | 47/48 | €5,568 | €43,993 | +€38,426 | +690% |
| Accrued charges and deferred income | 492/3 | €171 | €50 | -€121 | -70.7% |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €35,398 | €40,135 | +€4,737 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,131 | €33,318 | -€6,813 | -17.0% |
| Other operating charges | 640/8 | €1,594 | €1,296 | -€298 | -18.7% |
| Non-recurring operating charges | 66A | - | €165 | +€165 | |
| Gross operating margin | 9900 | €54,136 | €134,178 | +€80,041 | +148% |
| Operating profit (loss) | 9901 | -€22,987 | €59,263 | +€82,250 | |
| Financial income | 75/76B | €899 | €1,443 | +€544 | +60.5% |
| Recurring financial income | 75 | €899 | €1,443 | +€544 | +60.5% |
| Financial charges | 65/66B | €2,220 | €1,973 | -€247 | -11.1% |
| Recurring financial charges | 65 | €2,220 | €1,973 | -€247 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,308 | €58,733 | +€83,041 | |
| Income taxes | 67/77 | -€115 | €9,994 | +€10,109 | |
| Profit (loss) for the period | 9904 | -€24,192 | €48,739 | +€72,932 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,192 | €48,739 | +€72,932 |
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 16 October 2026 via checked.be.