DP PLUS: what changed
What changed
DP PLUS
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
-€17,036
2024 · €4,015-€21,051
Equity
€38,033
2024 · €55,069-€17,036
Cash
€54,352
2024 · €55,340-€988
Balance sheet total
€763,137
2024 · €797,062-€33,926
Largest movements
Assets
- Tangible fixed assets -€38,956
down €38,956 (-14.6%), from €267,035 to €228,079
of which Plant, machinery and equipment: -€32,150
Equity and liabilities
- Short-term financial debts +€180,000
new in 2025: €180,000
- Debts after one year -€129,215
down €129,215 (-30.5%), from €423,715 to €294,500
- Trade debts -€28,323
down €28,323 (-13.9%), from €203,374 to €175,051
- Current portion of long-term debt -€18,242
down €18,242 (-48.6%), from €37,497 to €19,256
- Profit (loss) carried forward -€17,036
down €17,036, from €5,069 to -€11,967
Income statement
- Gross operating margin -€65,074
down €65,074 (-19.3%), from €336,789 to €271,715
- Staff costs -€20,857
down €20,857 (-10.4%), from €200,984 to €180,127
- Depreciation -€10,809
down €10,809 (-17.3%), from €62,449 to €51,640
- Taxes -€7,113
no longer reported in 2025 (was €7,113)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,015
Gross operating margin
-€65,074
Staff costs
+€20,857
Depreciation
+€10,809
Other operating charges
+€2,394
Financial income
-€148
Financial charges
+€2,999
Taxes
+€7,113
Result 2025
-€17,036
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€15,837
Investment
-€17,694
Financing
+€32,543
Cash 2024
€55,340
From operations (derived)
-€15,837
Net result for the year
-€17,036
Depreciation
+€51,640
Stocks and contracts
+€5,632
Receivables within one year
-€6,640
Trade debts
-€28,323
Tax, wage and social debts
-€5,615
Other debts
-€15,495
Investment (derived)
-€17,694
Investment in fixed assets (net)
-€17,694
Financing
+€32,543
Debts after one year
-€129,215
Current portion of long-term debt
-€18,242
Short-term financial debts
+€180,000
Cash 2025
€54,352
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €797,062 | €763,137 | -€33,926 | -4.3% |
| Fixed assets | 21/28 | €277,035 | €243,088 | -€33,946 | -12.3% |
| Intangible fixed assets | 21 | - | €5,009 | +€5,009 | |
| Tangible fixed assets | 22/27 | €267,035 | €228,079 | -€38,956 | -14.6% |
| Land and buildings | 22 | €39,129 | €32,527 | -€6,602 | -16.9% |
| Plant, machinery and equipment | 23 | €227,265 | €195,115 | -€32,150 | -14.1% |
| Furniture and vehicles | 24 | €640 | €436 | -€204 | -31.8% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €520,027 | €520,048 | +€21 | 0.0% |
| Stocks and contracts in progress | 3 | €404,102 | €398,470 | -€5,632 | -1.4% |
| Stocks | 30/36 | €404,102 | €398,470 | -€5,632 | -1.4% |
| Amounts receivable within one year | 40/41 | €60,586 | €67,226 | +€6,640 | +11.0% |
| Trade receivables | 40 | €8,411 | €5,408 | -€3,003 | -35.7% |
| Other amounts receivable | 41 | €52,175 | €61,818 | +€9,643 | +18.5% |
| Cash at bank and in hand | 54/58 | €55,340 | €54,352 | -€988 | -1.8% |
| Total equity and liabilities | 10/49 | €797,062 | €763,137 | -€33,926 | -4.3% |
| Equity | 10/15 | €55,069 | €38,033 | -€17,036 | -30.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,069 | -€11,967 | -€17,036 | |
| Amounts payable | 17/49 | €741,993 | €725,104 | -€16,889 | -2.3% |
| Amounts payable after more than one year | 17 | €423,715 | €294,500 | -€129,215 | -30.5% |
| Financial debts | 170/4 | €423,715 | €294,500 | -€129,215 | -30.5% |
| Amounts payable within one year | 42/48 | €318,278 | €430,604 | +€112,326 | +35.3% |
| Current portion of amounts payable after more than one year | 42 | €37,497 | €19,256 | -€18,242 | -48.6% |
| Financial debts | 43 | - | €180,000 | +€180,000 | |
| Credit institutions | 430/8 | - | €180,000 | +€180,000 | |
| Trade debts | 44 | €203,374 | €175,051 | -€28,323 | -13.9% |
| Suppliers | 440/4 | €203,374 | €175,051 | -€28,323 | -13.9% |
| Taxes, remuneration and social security | 45 | €35,525 | €29,910 | -€5,615 | -15.8% |
| Taxes | 450/3 | €11,318 | €3,907 | -€7,411 | -65.5% |
| Remuneration and social security | 454/9 | €24,207 | €26,003 | +€1,796 | +7.4% |
| Other amounts payable | 47/48 | €41,882 | €26,387 | -€15,495 | -37.0% |
| Non-recurring operating income | 76A | - | €5 | +€5 | |
| Remuneration, social security and pensions | 62 | €200,984 | €180,127 | -€20,857 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,449 | €51,640 | -€10,809 | -17.3% |
| Other operating charges | 640/8 | €26,533 | €24,139 | -€2,394 | -9.0% |
| Gross operating margin | 9900 | €336,789 | €271,715 | -€65,074 | -19.3% |
| Operating profit (loss) | 9901 | €46,823 | €15,808 | -€31,015 | -66.2% |
| Financial income | 75/76B | €277 | €128 | -€148 | -53.6% |
| Recurring financial income | 75 | €277 | €128 | -€148 | -53.6% |
| Financial charges | 65/66B | €35,972 | €32,972 | -€2,999 | -8.3% |
| Recurring financial charges | 65 | €35,972 | €32,972 | -€2,999 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €11,128 | -€17,036 | -€28,164 | |
| Income taxes | 67/77 | €7,113 | - | -€7,113 | |
| Profit (loss) for the period | 9904 | €4,015 | -€17,036 | -€21,051 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,015 | -€17,036 | -€21,051 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.