DP Promotions: 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 Promotions
Largest movements
- Receivables within one year +€47,944
up €47,944 (+75.5%), from €63,542 to €111,486
of which Other amounts receivable: +€51,499
- Receivables after one year -€35,000
no longer reported in 2025 (was €35,000)
- Cash -€15,387
no longer reported in 2025 (was €15,387)
- Deferred charges and accrued income +€1,649
up €1,649 (+236%), from €698 to €2,347
- Short-term financial debts +€35,287
up €35,287 (+11,190%), from €315 to €35,602
- Trade debts -€24,558
down €24,558 (-48.9%), from €50,222 to €25,664
- Tax, wage and social debts -€12,375
down €12,375 (-47.5%), from €26,052 to €13,678
of which Taxes: -€11,175
- Accrued charges and deferred income +€3,018
up €3,018 (+458%), from €660 to €3,677
- Debts after one year -€1,919
no longer reported in 2025 (was €1,919)
- Gross operating margin -€42,650
down €42,650 (-80.2%), from €53,158 to €10,508
- Taxes -€9,552
down €9,552 (-82.7%), from €11,553 to €2,001
- Financial charges +€5,276
up €5,276 (+101%), from €5,250 to €10,526
- Financial income +€2,355
up €2,355 (+89.5%), from €2,630 to €4,985
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,515 | €126,536 | +€20 | 0.0% |
| Fixed assets | 21/28 | €1,939 | €3,014 | +€1,075 | +55.4% |
| Intangible fixed assets | 21 | €61 | - | -€61 | |
| Tangible fixed assets | 22/27 | €1,878 | €3,014 | +€1,136 | +60.5% |
| Plant, machinery and equipment | 23 | €1,878 | €3,014 | +€1,136 | +60.5% |
| Current assets | 29/58 | €124,576 | €123,522 | -€1,054 | -0.8% |
| Amounts receivable after more than one year | 29 | €35,000 | - | -€35,000 | |
| Other amounts receivable | 291 | €35,000 | - | -€35,000 | |
| Stocks and contracts in progress | 3 | €9,950 | €9,689 | -€261 | -2.6% |
| Stocks | 30/36 | €9,950 | €9,689 | -€261 | -2.6% |
| Amounts receivable within one year | 40/41 | €63,542 | €111,486 | +€47,944 | +75.5% |
| Trade receivables | 40 | €30,663 | €27,108 | -€3,555 | -11.6% |
| Other amounts receivable | 41 | €32,879 | €84,378 | +€51,499 | +157% |
| Cash at bank and in hand | 54/58 | €15,387 | - | -€15,387 | |
| Deferred charges and accrued income | 490/1 | €698 | €2,347 | +€1,649 | +236% |
| Total equity and liabilities | 10/49 | €126,515 | €126,536 | +€20 | 0.0% |
| Equity | 10/15 | €29,730 | €29,841 | +€111 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,530 | €23,641 | +€111 | +0.5% |
| Distributable reserves | 133 | €23,530 | €23,641 | +€111 | +0.5% |
| Amounts payable | 17/49 | €96,785 | €96,695 | -€90 | -0.1% |
| Amounts payable after more than one year | 17 | €1,919 | - | -€1,919 | |
| Financial debts | 170/4 | €1,919 | - | -€1,919 | |
| Amounts payable within one year | 42/48 | €94,207 | €93,018 | -€1,189 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €17,617 | €18,074 | +€457 | +2.6% |
| Financial debts | 43 | €315 | €35,602 | +€35,287 | +11,190% |
| Credit institutions | 430/8 | €315 | €35,602 | +€35,287 | +11,190% |
| Trade debts | 44 | €50,222 | €25,664 | -€24,558 | -48.9% |
| Suppliers | 440/4 | €50,222 | €25,664 | -€24,558 | -48.9% |
| Taxes, remuneration and social security | 45 | €26,052 | €13,678 | -€12,375 | -47.5% |
| Taxes | 450/3 | €24,852 | €13,678 | -€11,175 | -45.0% |
| Remuneration and social security | 454/9 | €1,200 | - | -€1,200 | |
| Accrued charges and deferred income | 492/3 | €660 | €3,677 | +€3,018 | +458% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €288 | €695 | +€407 | +141% |
| Other operating charges | 640/8 | €1,790 | €2,160 | +€371 | +20.7% |
| Gross operating margin | 9900 | €53,158 | €10,508 | -€42,650 | -80.2% |
| Operating profit (loss) | 9901 | €51,081 | €7,653 | -€43,428 | -85.0% |
| Financial income | 75/76B | €2,630 | €4,985 | +€2,355 | +89.5% |
| Recurring financial income | 75 | €2,630 | €4,985 | +€2,355 | +89.5% |
| Financial charges | 65/66B | €5,250 | €10,526 | +€5,276 | +101% |
| Recurring financial charges | 65 | €5,250 | €10,526 | +€5,276 | +101% |
| Profit (loss) for the period before taxes | 9903 | €48,461 | €2,112 | -€46,349 | -95.6% |
| Income taxes | 67/77 | €11,553 | €2,001 | -€9,552 | -82.7% |
| Profit (loss) for the period | 9904 | €36,908 | €111 | -€36,797 | -99.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,908 | €111 | -€36,797 | -99.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.