ASSELMAN DAPHNE: 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.
ASSELMAN DAPHNE
Largest movements
- Deferred charges and accrued income +€11,018
up €11,018 (+1,107%), from €995 to €12,013
- Receivables within one year -€7,577
down €7,577 (-46.6%), from €16,266 to €8,689
of which Other amounts receivable: -€6,938
- Cash +€7,414
up €7,414 (+403%), from €1,840 to €9,254
mainly Net result for the year (+€14,400) and Receivables within one year (+€7,577)
- Tangible fixed assets +€3,581
up €3,581 (+125%), from €2,869 to €6,450
of which Furniture and vehicles: +€3,175
- Profit (loss) carried forward +€14,400
up €14,400 (+702%), from €2,050 to €16,450
- Accrued charges and deferred income -€692
no longer reported in 2025 (was €692)
- Tax, wage and social debts +€476
new in 2025: €476
- Gross operating margin +€19,652
up €19,652 (+756%), from €2,601 to €22,253
- Taxes +€5,397
up €5,397, from -€12 to €5,385
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 | €21,970 | €36,406 | +€14,436 | +65.7% |
| Fixed assets | 21/28 | €2,869 | €6,450 | +€3,581 | +125% |
| Tangible fixed assets | 22/27 | €2,869 | €6,450 | +€3,581 | +125% |
| Plant, machinery and equipment | 23 | €582 | €1,287 | +€705 | +121% |
| Furniture and vehicles | 24 | €1,085 | €4,260 | +€3,175 | +293% |
| Other tangible fixed assets | 26 | €1,202 | €903 | -€299 | -24.9% |
| Current assets | 29/58 | €19,101 | €29,956 | +€10,855 | +56.8% |
| Amounts receivable within one year | 40/41 | €16,266 | €8,689 | -€7,577 | -46.6% |
| Trade receivables | 40 | €1,184 | €545 | -€639 | -54.0% |
| Other amounts receivable | 41 | €15,082 | €8,144 | -€6,938 | -46.0% |
| Cash at bank and in hand | 54/58 | €1,840 | €9,254 | +€7,414 | +403% |
| Deferred charges and accrued income | 490/1 | €995 | €12,013 | +€11,018 | +1,107% |
| Total equity and liabilities | 10/49 | €21,970 | €36,406 | +€14,436 | +65.7% |
| Equity | 10/15 | €20,650 | €35,050 | +€14,400 | +69.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,050 | €16,450 | +€14,400 | +702% |
| Amounts payable | 17/49 | €1,320 | €1,356 | +€36 | +2.7% |
| Amounts payable within one year | 42/48 | €628 | €1,356 | +€728 | +116% |
| Trade debts | 44 | €628 | €880 | +€252 | +40.1% |
| Suppliers | 440/4 | €628 | €880 | +€252 | +40.1% |
| Taxes, remuneration and social security | 45 | - | €476 | +€476 | |
| Remuneration and social security | 454/9 | - | €476 | +€476 | |
| Accrued charges and deferred income | 492/3 | €692 | - | -€692 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,339 | €1,521 | +€182 | +13.6% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €2,601 | €22,253 | +€19,652 | +756% |
| Operating profit (loss) | 9901 | €875 | €20,332 | +€19,457 | +2,224% |
| Financial income | 75/76B | €640 | €509 | -€131 | -20.5% |
| Recurring financial income | 75 | €640 | €509 | -€131 | -20.5% |
| Financial charges | 65/66B | €1,127 | €1,056 | -€71 | -6.3% |
| Recurring financial charges | 65 | €1,127 | €1,056 | -€71 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €388 | €19,785 | +€19,397 | +4,999% |
| Income taxes | 67/77 | -€12 | €5,385 | +€5,397 | |
| Profit (loss) for the period | 9904 | €400 | €14,400 | +€14,000 | +3,500% |
| Profit (loss) for the period to be appropriated | 9905 | €400 | €14,400 | +€14,000 | +3,500% |
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 27 October 2026 via checked.be.