ANDRAS DASKO: 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.
ANDRAS DASKO
Largest movements
- Cash -€3,220
down €3,220 (-13.2%), from €24,466 to €21,246
mainly Advances received (-€5,000) and Other debts (-€3,363)
- Receivables within one year +€843
up €843 (+6.6%), from €12,863 to €13,706
of which Trade receivables: +€1,410
- Tangible fixed assets -€740
down €740 (-100%), from €740 to €0
- Profit (loss) carried forward +€7,344
up €7,344 (+33.7%), from -€21,817 to -€14,473
- Advances received -€5,000
down €5,000 (-100%), from €5,000 to €0
- Other debts -€3,363
down €3,363 (-12.9%), from €26,045 to €22,681
- Trade debts -€3,070
down €3,070 (-33.2%), from €9,255 to €6,185
- Tax, wage and social debts +€896
up €896 (+60.9%), from €1,470 to €2,366
of which Taxes: +€898
- Staff costs +€8,506
up €8,506 (+45.1%), from €18,867 to €27,372
- Gross operating margin -€6,233
down €6,233 (-14.9%), from €41,952 to €35,719
- Other operating charges -€5,627
down €5,627 (-97.5%), from €5,773 to €147
- Financial charges -€627
down €627 (-97.5%), from €643 to €16
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 | €39,516 | €36,390 | -€3,126 | -7.9% |
| Fixed assets | 21/28 | €740 | €0 | -€740 | -100% |
| Tangible fixed assets | 22/27 | €740 | €0 | -€740 | -100% |
| Furniture and vehicles | 24 | €740 | €0 | -€740 | -100% |
| Current assets | 29/58 | €38,777 | €36,390 | -€2,387 | -6.2% |
| Amounts receivable within one year | 40/41 | €12,863 | €13,706 | +€843 | +6.6% |
| Trade receivables | 40 | €9,974 | €11,384 | +€1,410 | +14.1% |
| Other amounts receivable | 41 | €2,889 | €2,322 | -€567 | -19.6% |
| Cash at bank and in hand | 54/58 | €24,466 | €21,246 | -€3,220 | -13.2% |
| Deferred charges and accrued income | 490/1 | €1,448 | €1,439 | -€9 | -0.6% |
| Total equity and liabilities | 10/49 | €39,516 | €36,390 | -€3,126 | -7.9% |
| Equity | 10/15 | -€3,117 | €4,227 | +€7,344 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,817 | -€14,473 | +€7,344 | +33.7% |
| Amounts payable | 17/49 | €42,634 | €32,163 | -€10,470 | -24.6% |
| Amounts payable within one year | 42/48 | €41,770 | €31,233 | -€10,537 | -25.2% |
| Trade debts | 44 | €9,255 | €6,185 | -€3,070 | -33.2% |
| Suppliers | 440/4 | €9,255 | €6,185 | -€3,070 | -33.2% |
| Advances received on contracts in progress | 46 | €5,000 | €0 | -€5,000 | -100% |
| Taxes, remuneration and social security | 45 | €1,470 | €2,366 | +€896 | +60.9% |
| Taxes | 450/3 | €1,384 | €2,282 | +€898 | +64.9% |
| Remuneration and social security | 454/9 | €87 | €84 | -€2 | -2.8% |
| Other amounts payable | 47/48 | €26,045 | €22,681 | -€3,363 | -12.9% |
| Accrued charges and deferred income | 492/3 | €864 | €931 | +€67 | +7.8% |
| Remuneration, social security and pensions | 62 | €18,867 | €27,372 | +€8,506 | +45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €849 | €740 | -€109 | -12.9% |
| Other operating charges | 640/8 | €5,773 | €147 | -€5,627 | -97.5% |
| Gross operating margin | 9900 | €41,952 | €35,719 | -€6,233 | -14.9% |
| Operating profit (loss) | 9901 | €16,464 | €7,460 | -€9,003 | -54.7% |
| Financial income | 75/76B | €49 | €39 | -€9 | -19.3% |
| Recurring financial income | 75 | €49 | €39 | -€9 | -19.3% |
| Financial charges | 65/66B | €643 | €16 | -€627 | -97.5% |
| Recurring financial charges | 65 | €643 | €16 | -€627 | -97.5% |
| Profit (loss) for the period before taxes | 9903 | €15,869 | €7,483 | -€8,386 | -52.8% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | €15,738 | €7,344 | -€8,394 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,738 | €7,344 | -€8,394 | -53.3% |
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 15 October 2026 via checked.be.