DP NATURE: 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 NATURE
Largest movements
- Cash +€246,570
up €246,570 (+92.5%), from €266,599 to €513,169
mainly Other debts (+€337,493) and Net result for the year (+€152,914)
- Receivables within one year -€103,091
down €103,091 (-87.6%), from €117,670 to €14,579
of which Trade receivables: -€101,151
- Profit (loss) carried forward -€397,050
down €397,050 (-99.9%), from €397,374 to €324
- Other debts +€337,493
up €337,493 (+7146.4%), from €4,723 to €342,215
- Reserves +€152,914
up €152,914 (+78.8%), from €194,150 to €347,064
- Tax, wage and social debts +€64,854
up €64,854 (+648.5%), from €10,000 to €74,854
- Advances received -€15,720
down €15,720 (-100.0%), from €15,720 to €0
- Taxes +€27,411
up €27,411 (+44.1%), from €62,178 to €89,589
- Depreciation +€9,153
up €9,153 (+57.0%), from €16,056 to €25,209
- Gross operating margin -€6,570
down €6,570 (-2.5%), from €268,137 to €261,568
- Financial charges +€2,900
up €2,900 (+1531.7%), from €189 to €3,089
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 | €697,834 | €841,527 | +€143,693 | +20.6% |
| Fixed assets | 21/28 | €110,610 | €114,327 | +€3,717 | +3.4% |
| Tangible fixed assets | 22/27 | €110,610 | €114,327 | +€3,717 | +3.4% |
| Land and buildings | 22 | €70,040 | €64,052 | -€5,988 | -8.5% |
| Plant, machinery and equipment | 23 | €879 | €292 | -€586 | -66.7% |
| Furniture and vehicles | 24 | €39,692 | €49,983 | +€10,291 | +25.9% |
| Current assets | 29/58 | €587,223 | €727,200 | +€139,976 | +23.8% |
| Amounts receivable within one year | 40/41 | €117,670 | €14,579 | -€103,091 | -87.6% |
| Trade receivables | 40 | €108,623 | €7,472 | -€101,151 | -93.1% |
| Other amounts receivable | 41 | €9,047 | €7,107 | -€1,940 | -21.4% |
| Current investments | 50/53 | €200,359 | €197,688 | -€2,671 | -1.3% |
| Cash at bank and in hand | 54/58 | €266,599 | €513,169 | +€246,570 | +92.5% |
| Deferred charges and accrued income | 490/1 | €2,596 | €1,764 | -€831 | -32.0% |
| Total equity and liabilities | 10/49 | €697,834 | €841,527 | +€143,693 | +20.6% |
| Equity | 10/15 | €654,024 | €409,888 | -€244,136 | -37.3% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €194,150 | €347,064 | +€152,914 | +78.8% |
| Distributable reserves | 133 | €194,150 | €347,064 | +€152,914 | +78.8% |
| Profit (loss) carried forward | 14 | €397,374 | €324 | -€397,050 | -99.9% |
| Amounts payable | 17/49 | €43,809 | €431,639 | +€387,829 | +885.3% |
| Amounts payable within one year | 42/48 | €43,678 | €431,614 | +€387,936 | +888.2% |
| Trade debts | 44 | €13,235 | €14,545 | +€1,310 | +9.9% |
| Suppliers | 440/4 | €13,235 | €14,545 | +€1,310 | +9.9% |
| Advances received on contracts in progress | 46 | €15,720 | €0 | -€15,720 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,000 | €74,854 | +€64,854 | +648.5% |
| Taxes | 450/3 | €10,000 | €74,854 | +€64,854 | +648.5% |
| Other amounts payable | 47/48 | €4,723 | €342,215 | +€337,493 | +7146.4% |
| Accrued charges and deferred income | 492/3 | €131 | €25 | -€106 | -81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,056 | €25,209 | +€9,153 | +57.0% |
| Other operating charges | 640/8 | €343 | €1,192 | +€849 | +247.2% |
| Gross operating margin | 9900 | €268,137 | €261,568 | -€6,570 | -2.5% |
| Operating profit (loss) | 9901 | €251,738 | €235,167 | -€16,571 | -6.6% |
| Financial income | 75/76B | €8,118 | €10,425 | +€2,308 | +28.4% |
| Recurring financial income | 75 | €8,118 | €10,425 | +€2,308 | +28.4% |
| Financial charges | 65/66B | €189 | €3,089 | +€2,900 | +1531.7% |
| Recurring financial charges | 65 | €189 | €3,089 | +€2,900 | +1531.7% |
| Profit (loss) for the period before taxes | 9903 | €259,666 | €242,503 | -€17,163 | -6.6% |
| Income taxes | 67/77 | €62,178 | €89,589 | +€27,411 | +44.1% |
| Profit (loss) for the period | 9904 | €197,488 | €152,914 | -€44,574 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €197,488 | €152,914 | -€44,574 | -22.6% |
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 10 October 2026 via checked.be.