D.A.Las: 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.
D.A.Las
Largest movements
- Tangible fixed assets +€14,617
new in 2025: €14,617
- Cash -€11,193
down €11,193 (-21.5%), from €52,133 to €40,940
mainly Investment in fixed assets (net) (-€15,500) and Other debts (-€2,785)
- Stocks and contracts -€3,810
down €3,810 (-23.4%), from €16,318 to €12,508
- Receivables within one year -€3,029
down €3,029 (-16.5%), from €18,357 to €15,328
of which Trade receivables: -€2,928
- Other debts -€2,785
down €2,785 (-67.3%), from €4,138 to €1,353
- Profit (loss) carried forward -€2,176
down €2,176 (-7.9%), from €27,559 to €25,382
- Trade debts +€1,811
up €1,811 (+167.0%), from €1,084 to €2,895
- Gross operating margin -€32,159
down €32,159 (-96.8%), from €33,214 to €1,055
- Other operating charges +€1,368
up €1,368 (+146.7%), from €933 to €2,301
- Depreciation +€883
up €883, from €0 to €883
- Financial income -€557
down €557 (-91.4%), from €609 to €52
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 | €87,613 | €84,462 | -€3,151 | -3.6% |
| Fixed assets | 21/28 | - | €14,617 | +€14,617 | |
| Tangible fixed assets | 22/27 | - | €14,617 | +€14,617 | |
| Furniture and vehicles | 24 | - | €14,617 | +€14,617 | |
| Current assets | 29/58 | €87,613 | €69,845 | -€17,768 | -20.3% |
| Stocks and contracts in progress | 3 | €16,318 | €12,508 | -€3,810 | -23.4% |
| Stocks | 30/36 | €16,318 | €12,508 | -€3,810 | -23.4% |
| Amounts receivable within one year | 40/41 | €18,357 | €15,328 | -€3,029 | -16.5% |
| Trade receivables | 40 | €17,263 | €14,335 | -€2,928 | -17.0% |
| Other amounts receivable | 41 | €1,094 | €993 | -€101 | -9.3% |
| Cash at bank and in hand | 54/58 | €52,133 | €40,940 | -€11,193 | -21.5% |
| Deferred charges and accrued income | 490/1 | €805 | €1,070 | +€265 | +32.9% |
| Total equity and liabilities | 10/49 | €87,613 | €84,462 | -€3,151 | -3.6% |
| Equity | 10/15 | €82,390 | €80,214 | -€2,176 | -2.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €42,432 | €42,432 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,572 | €40,572 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,559 | €25,382 | -€2,176 | -7.9% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Major repairs and maintenance | 162 | €0 | - | = | |
| Amounts payable | 17/49 | €5,223 | €4,248 | -€975 | -18.7% |
| Amounts payable within one year | 42/48 | €5,223 | €4,248 | -€975 | -18.7% |
| Trade debts | 44 | €1,084 | €2,895 | +€1,811 | +167.0% |
| Suppliers | 440/4 | €1,084 | €2,895 | +€1,811 | +167.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,138 | €1,353 | -€2,785 | -67.3% |
| Non-recurring operating income | 76A | €20,000 | €0 | -€20,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €883 | +€883 | |
| Other operating charges | 640/8 | €933 | €2,301 | +€1,368 | +146.7% |
| Gross operating margin | 9900 | €33,214 | €1,055 | -€32,159 | -96.8% |
| Operating profit (loss) | 9901 | €32,281 | -€2,129 | -€34,410 | |
| Financial income | 75/76B | €609 | €52 | -€557 | -91.4% |
| Recurring financial income | 75 | €609 | €52 | -€557 | -91.4% |
| Financial charges | 65/66B | €75 | €100 | +€24 | +32.2% |
| Recurring financial charges | 65 | €75 | €100 | +€24 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €32,815 | -€2,176 | -€34,992 | |
| Profit (loss) for the period | 9904 | €32,815 | -€2,176 | -€34,992 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,815 | -€2,176 | -€34,992 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.