D-A-S-I: 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.
What changed
D-A-S-I
NACE 95.319, Other maintenance and repair of motor vehicles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€71,079
2024 · €172,166-€101,088
Equity
€1.9m
2024 · €1.8m+€71,079
Cash
€87,796
2024 · €54,089+€33,707
Balance sheet total
€4.7m
2024 · €4.8m-€2,005
Largest movements
Assets
- Tangible fixed assets +€292,157
up €292,157 (+9.9%), from €2.9m to €3.2m
of which Leasing and similar rights: +€366,127
- Receivables within one year -€228,150
down €228,150 (-32.6%), from €699,305 to €471,155
of which Trade receivables: -€214,454
- Deferred charges and accrued income -€54,719
down €54,719 (-71.4%), from €76,630 to €21,911
Equity and liabilities
- Trade debts -€188,059
down €188,059 (-35.4%), from €531,687 to €343,628
- Short-term financial debts -€114,731
down €114,731 (-27.7%), from €414,731 to €300,000
- Debts after one year +€113,395
up €113,395 (+7.5%), from €1.5m to €1.6m
of which Financial debts: +€113,395
- Profit (loss) carried forward +€71,079
up €71,079 (+5.6%), from €1.3m to €1.3m
- Current portion of long-term debt +€62,760
up €62,760 (+14.5%), from €432,717 to €495,477
Income statement
- Depreciation +€139,678
up €139,678 (+47.5%), from €294,119 to €433,797
- Taxes -€46,425
down €46,425 (-86.0%), from €53,991 to €7,566
- Staff costs +€38,606
up €38,606 (+27.9%), from €138,372 to €176,978
- Gross operating margin +€27,624
up €27,624 (+3.3%), from €843,299 to €870,923
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.
Result 2024
€172,166
Gross operating margin
+€27,624
Staff costs
-€38,606
Depreciation
-€139,678
Other operating charges
-€1,670
Financial income
+€3,914
Financial charges
+€904
Taxes
+€46,425
Result 2025
€71,079
raises the resultlowers the result
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.
From operations
+€698,237
Investment
-€725,954
Financing
+€61,424
Cash 2024
€54,089
From operations (derived)
+€698,237
Net result for the year
+€71,079
Depreciation
+€433,797
Receivables after one year
+€45,000
Receivables within one year
+€228,150
Deferred charges and accrued income
+€54,719
Trade debts
-€188,059
Tax, wage and social debts
+€53,737
Other debts
-€186
Investment (derived)
-€725,954
Investment in fixed assets (net)
-€725,954
Financing
+€61,424
Debts after one year
+€113,395
Current portion of long-term debt
+€62,760
Short-term financial debts
-€114,731
Cash 2025
€87,796
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,751,642 | €4,749,637 | -€2,005 | 0.0% |
| Fixed assets | 21/28 | €3,671,617 | €3,963,774 | +€292,157 | +8.0% |
| Tangible fixed assets | 22/27 | €2,938,319 | €3,230,476 | +€292,157 | +9.9% |
| Land and buildings | 22 | €1,469,275 | €1,421,038 | -€48,237 | -3.3% |
| Plant, machinery and equipment | 23 | €280,910 | €247,564 | -€33,345 | -11.9% |
| Furniture and vehicles | 24 | €312,078 | €321,198 | +€9,120 | +2.9% |
| Leasing and similar rights | 25 | €872,804 | €1,238,931 | +€366,127 | +41.9% |
| Other tangible fixed assets | 26 | €3,253 | €1,745 | -€1,507 | -46.3% |
| Financial fixed assets | 28 | €733,298 | €733,298 | = | 0.0% |
| Current assets | 29/58 | €1,080,024 | €785,863 | -€294,162 | -27.2% |
| Amounts receivable after more than one year | 29 | €150,000 | €105,000 | -€45,000 | -30.0% |
| Other amounts receivable | 291 | €150,000 | €105,000 | -€45,000 | -30.0% |
| Amounts receivable within one year | 40/41 | €699,305 | €471,155 | -€228,150 | -32.6% |
| Trade receivables | 40 | €609,606 | €395,152 | -€214,454 | -35.2% |
| Other amounts receivable | 41 | €89,699 | €76,003 | -€13,696 | -15.3% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €54,089 | €87,796 | +€33,707 | +62.3% |
| Deferred charges and accrued income | 490/1 | €76,630 | €21,911 | -€54,719 | -71.4% |
| Total equity and liabilities | 10/49 | €4,751,642 | €4,749,637 | -€2,005 | 0.0% |
| Equity | 10/15 | €1,832,970 | €1,904,048 | +€71,079 | +3.9% |
| Contributions | 10/11 | €112,400 | €112,400 | = | 0.0% |
| Reserves | 13 | €450,372 | €450,372 | = | 0.0% |
| Non-distributable reserves | 130/1 | €111,240 | €111,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,240 | €11,240 | = | 0.0% |
| Own shares acquired | 1312 | €100,000 | €100,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,132 | €39,132 | = | 0.0% |
| Distributable reserves | 133 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,270,198 | €1,341,277 | +€71,079 | +5.6% |
| Amounts payable | 17/49 | €2,918,672 | €2,845,589 | -€73,083 | -2.5% |
| Amounts payable after more than one year | 17 | €1,508,779 | €1,622,174 | +€113,395 | +7.5% |
| Financial debts | 170/4 | €1,507,529 | €1,620,924 | +€113,395 | +7.5% |
| Other amounts payable | 178/9 | €1,250 | €1,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,409,242 | €1,222,764 | -€186,478 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | €432,717 | €495,477 | +€62,760 | +14.5% |
| Financial debts | 43 | €414,731 | €300,000 | -€114,731 | -27.7% |
| Credit institutions | 430/8 | €414,731 | €300,000 | -€114,731 | -27.7% |
| Trade debts | 44 | €531,687 | €343,628 | -€188,059 | -35.4% |
| Suppliers | 440/4 | €531,687 | €343,628 | -€188,059 | -35.4% |
| Taxes, remuneration and social security | 45 | €29,922 | €83,659 | +€53,737 | +180% |
| Taxes | 450/3 | - | €49,917 | +€49,917 | |
| Remuneration and social security | 454/9 | €29,922 | €33,742 | +€3,820 | +12.8% |
| Other amounts payable | 47/48 | €186 | - | -€186 | |
| Accrued charges and deferred income | 492/3 | €650 | €650 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €138,372 | €176,978 | +€38,606 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €294,119 | €433,797 | +€139,678 | +47.5% |
| Other operating charges | 640/8 | €81,491 | €83,161 | +€1,670 | +2.0% |
| Gross operating margin | 9900 | €843,299 | €870,923 | +€27,624 | +3.3% |
| Operating profit (loss) | 9901 | €329,318 | €176,988 | -€152,331 | -46.3% |
| Financial income | 75/76B | €1,324 | €5,238 | +€3,914 | +296% |
| Recurring financial income | 75 | €1,324 | €5,238 | +€3,914 | +296% |
| Financial charges | 65/66B | €104,484 | €103,580 | -€904 | -0.9% |
| Recurring financial charges | 65 | €74,805 | €90,868 | +€16,063 | +21.5% |
| Non-recurring financial charges | 66B | €29,679 | €12,713 | -€16,967 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €226,158 | €78,645 | -€147,513 | -65.2% |
| Income taxes | 67/77 | €53,991 | €7,566 | -€46,425 | -86.0% |
| Profit (loss) for the period | 9904 | €172,166 | €71,079 | -€101,088 | -58.7% |
| Profit (loss) for the period to be appropriated | 9905 | €172,166 | €71,079 | -€101,088 | -58.7% |
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 23 October 2026 via checked.be.