DP Mngmnt: 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 Mngmnt
Largest movements
- Receivables within one year -€32,125
down €32,125 (-50.9%), from €63,165 to €31,041
of which Trade receivables: -€32,260
- Cash -€1,621
down €1,621 (-94.6%), from €1,713 to €92
mainly Other debts (-€32,654) and Net result for the year (-€14,235)
- Other debts -€32,654
down €32,654 (-56.7%), from €57,561 to €24,906
- Profit (loss) carried forward -€14,235
down €14,235 (-213.2%), from -€6,676 to -€20,910
- Trade debts +€13,143
up €13,143 (+129.3%), from €10,163 to €23,306
- Gross operating margin -€10,025
down €10,025 (-263.3%), from -€3,808 to -€13,833
- Other operating charges -€487
down €487 (-88.7%), from €549 to €62
- Taxes -€238
no longer reported in 2026 (was €238)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,878 | €31,133 | -€33,746 | -52.0% |
| Current assets | 29/58 | €64,878 | €31,133 | -€33,746 | -52.0% |
| Amounts receivable within one year | 40/41 | €63,165 | €31,041 | -€32,125 | -50.9% |
| Trade receivables | 40 | €32,260 | - | -€32,260 | |
| Other amounts receivable | 41 | €30,905 | €31,041 | +€135 | +0.4% |
| Cash at bank and in hand | 54/58 | €1,713 | €92 | -€1,621 | -94.6% |
| Total equity and liabilities | 10/49 | €64,878 | €31,133 | -€33,746 | -52.0% |
| Equity | 10/15 | -€2,846 | -€17,080 | -€14,235 | -500.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €2,830 | €2,830 | = | 0.0% |
| Distributable reserves | 133 | €2,830 | €2,830 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,676 | -€20,910 | -€14,235 | -213.2% |
| Amounts payable | 17/49 | €67,724 | €48,213 | -€19,511 | -28.8% |
| Amounts payable within one year | 42/48 | €67,724 | €48,213 | -€19,511 | -28.8% |
| Trade debts | 44 | €10,163 | €23,306 | +€13,143 | +129.3% |
| Suppliers | 440/4 | €10,163 | €23,306 | +€13,143 | +129.3% |
| Other amounts payable | 47/48 | €57,561 | €24,906 | -€32,654 | -56.7% |
| Other operating charges | 640/8 | €549 | €62 | -€487 | -88.7% |
| Non-recurring operating charges | 66A | €900 | - | -€900 | |
| Gross operating margin | 9900 | -€3,808 | -€13,833 | -€10,025 | -263.3% |
| Operating profit (loss) | 9901 | -€5,257 | -€13,895 | -€8,639 | -164.3% |
| Financial charges | 65/66B | €400 | €340 | -€60 | -15.0% |
| Recurring financial charges | 65 | €400 | €340 | -€60 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,656 | -€14,235 | -€8,579 | -151.7% |
| Income taxes | 67/77 | €238 | - | -€238 | |
| Profit (loss) for the period | 9904 | -€5,894 | -€14,235 | -€8,340 | -141.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,894 | -€14,235 | -€8,340 | -141.5% |
Source: filed annual accounts (NBB), financial years ended 28 February 2025 and 28 February 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.