D.A. GESTION: what changed
Two fiscal 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.
D.A. GESTION
Largest movements
- Receivables within one year -€41,638
down €41,638 (-7.0%), from €591,944 to €550,306
of which Other amounts receivable: -€46,306
- Tangible fixed assets -€9,755
down €9,755 (-3.3%), from €292,646 to €282,891
- Other debts +€50,122
up €50,122 (+100.2%), from €50,000 to €100,122
- Debts after one year -€41,651
down €41,651 (-22.5%), from €185,121 to €143,469
of which Financial debts: -€41,651
- Tax, wage and social debts -€22,803
down €22,803 (-42.5%), from €53,690 to €30,887
- Profit (loss) carried forward -€14,448
down €14,448 (-44.8%), from €32,251 to €17,803
- Trade debts -€11,467
down €11,467 (-74.7%), from €15,347 to €3,880
- Gross operating margin +€68,288
up €68,288 (+65.0%), from €104,997 to €173,286
- Write-downs +€25,953
up €25,953, from -€4,624 to €21,329
- Taxes +€8,613
up €8,613 (+41.1%), from €20,974 to €29,587
- Financial income -€6,822
down €6,822 (-24.4%), from €27,960 to €21,137
- Financial charges -€6,154
down €6,154 (-27.1%), from €22,690 to €16,535
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 | €917,435 | €873,708 | -€43,728 | -4.8% |
| Fixed assets | 21/28 | €292,646 | €282,891 | -€9,755 | -3.3% |
| Tangible fixed assets | 22/27 | €292,646 | €282,891 | -€9,755 | -3.3% |
| Land and buildings | 22 | €292,646 | €282,891 | -€9,755 | -3.3% |
| Current assets | 29/58 | €624,790 | €590,817 | -€33,973 | -5.4% |
| Amounts receivable within one year | 40/41 | €591,944 | €550,306 | -€41,638 | -7.0% |
| Trade receivables | 40 | €30,966 | €35,634 | +€4,668 | +15.1% |
| Other amounts receivable | 41 | €560,979 | €514,673 | -€46,306 | -8.3% |
| Cash at bank and in hand | 54/58 | €32,684 | €40,361 | +€7,676 | +23.5% |
| Deferred charges and accrued income | 490/1 | €161 | €150 | -€11 | -7.0% |
| Total equity and liabilities | 10/49 | €917,435 | €873,708 | -€43,728 | -4.8% |
| Equity | 10/15 | €221,430 | €206,982 | -€14,448 | -6.5% |
| Contributions | 10/11 | €171,980 | €171,980 | = | 0.0% |
| Capital | 10 | €171,980 | €171,980 | = | 0.0% |
| Issued capital | 100 | €171,980 | €171,980 | = | 0.0% |
| Reserves | 13 | €17,198 | €17,198 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,198 | €17,198 | = | 0.0% |
| Legal reserve | 130 | €17,198 | €17,198 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,251 | €17,803 | -€14,448 | -44.8% |
| Amounts payable | 17/49 | €696,006 | €666,726 | -€29,280 | -4.2% |
| Amounts payable after more than one year | 17 | €185,121 | €143,469 | -€41,651 | -22.5% |
| Financial debts | 170/4 | €178,121 | €136,469 | -€41,651 | -23.4% |
| Other amounts payable | 178/9 | €7,000 | €7,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €495,014 | €511,540 | +€16,526 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €375,977 | €376,651 | +€674 | +0.2% |
| Trade debts | 44 | €15,347 | €3,880 | -€11,467 | -74.7% |
| Suppliers | 440/4 | €15,347 | €3,880 | -€11,467 | -74.7% |
| Taxes, remuneration and social security | 45 | €53,690 | €30,887 | -€22,803 | -42.5% |
| Taxes | 450/3 | €53,690 | €30,887 | -€22,803 | -42.5% |
| Other amounts payable | 47/48 | €50,000 | €100,122 | +€50,122 | +100.2% |
| Accrued charges and deferred income | 492/3 | €15,871 | €11,717 | -€4,154 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,755 | €9,755 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,624 | €21,329 | +€25,953 | |
| Other operating charges | 640/8 | €28,348 | €31,665 | +€3,317 | +11.7% |
| Gross operating margin | 9900 | €104,997 | €173,286 | +€68,288 | +65.0% |
| Operating profit (loss) | 9901 | €71,519 | €110,537 | +€39,018 | +54.6% |
| Financial income | 75/76B | €27,960 | €21,137 | -€6,822 | -24.4% |
| Recurring financial income | 75 | €27,960 | €21,137 | -€6,822 | -24.4% |
| Financial charges | 65/66B | €22,690 | €16,535 | -€6,154 | -27.1% |
| Recurring financial charges | 65 | €22,690 | €16,535 | -€6,154 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €76,789 | €115,139 | +€38,350 | +49.9% |
| Income taxes | 67/77 | €20,974 | €29,587 | +€8,613 | +41.1% |
| Profit (loss) for the period | 9904 | €55,815 | €85,552 | +€29,737 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,815 | €85,552 | +€29,737 | +53.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.