DA³ BUSINESS: 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.
DA³ BUSINESS
Largest movements
- Receivables after one year +€39,637
up €39,637 (+65.1%), from €60,870 to €100,507
- Cash -€5,533
down €5,533 (-26.3%), from €21,022 to €15,489
mainly Receivables after one year (-€39,637)
- Receivables within one year -€2,580
down €2,580 (-12.4%), from €20,730 to €18,150
of which Other amounts receivable: -€2,580
- Profit (loss) carried forward +€24,770
up €24,770 (+28.2%), from €87,770 to €112,540
- Other debts +€4,080
up €4,080 (+82.8%), from €4,930 to €9,010
- Tax, wage and social debts +€1,835
up €1,835 (+22.6%), from €8,133 to €9,968
- Gross operating margin +€8,185
up €8,185 (+34.2%), from €23,966 to €32,150
- Taxes +€1,693
up €1,693 (+37.6%), from €4,499 to €6,192
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 | €103,526 | €134,301 | +€30,775 | +29.7% |
| Fixed assets | 21/28 | €903 | €154 | -€749 | -83.0% |
| Tangible fixed assets | 22/27 | €903 | €154 | -€749 | -83.0% |
| Furniture and vehicles | 24 | €903 | €154 | -€749 | -83.0% |
| Current assets | 29/58 | €102,623 | €134,147 | +€31,524 | +30.7% |
| Amounts receivable after more than one year | 29 | €60,870 | €100,507 | +€39,637 | +65.1% |
| Other amounts receivable | 291 | €60,870 | €100,507 | +€39,637 | +65.1% |
| Amounts receivable within one year | 40/41 | €20,730 | €18,150 | -€2,580 | -12.4% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Other amounts receivable | 41 | €2,580 | €0 | -€2,580 | -100% |
| Cash at bank and in hand | 54/58 | €21,022 | €15,489 | -€5,533 | -26.3% |
| Total equity and liabilities | 10/49 | €103,526 | €134,301 | +€30,775 | +29.7% |
| Equity | 10/15 | €90,270 | €115,040 | +€24,770 | +27.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,770 | €112,540 | +€24,770 | +28.2% |
| Amounts payable | 17/49 | €13,256 | €19,260 | +€6,004 | +45.3% |
| Amounts payable within one year | 42/48 | €13,062 | €19,062 | +€6,000 | +45.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | - | €85 | +€85 | |
| Suppliers | 440/4 | - | €85 | +€85 | |
| Taxes, remuneration and social security | 45 | €8,133 | €9,968 | +€1,835 | +22.6% |
| Taxes | 450/3 | €8,133 | €9,968 | +€1,835 | +22.6% |
| Other amounts payable | 47/48 | €4,930 | €9,010 | +€4,080 | +82.8% |
| Accrued charges and deferred income | 492/3 | €194 | €198 | +€5 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €989 | €749 | -€240 | -24.3% |
| Other operating charges | 640/8 | €392 | €392 | +€0 | 0.0% |
| Gross operating margin | 9900 | €23,966 | €32,150 | +€8,185 | +34.2% |
| Operating profit (loss) | 9901 | €22,584 | €31,009 | +€8,424 | +37.3% |
| Financial charges | 65/66B | €75 | €47 | -€29 | -38.0% |
| Recurring financial charges | 65 | €75 | €47 | -€29 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €22,509 | €30,962 | +€8,453 | +37.6% |
| Income taxes | 67/77 | €4,499 | €6,192 | +€1,693 | +37.6% |
| Profit (loss) for the period | 9904 | €18,010 | €24,770 | +€6,760 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,010 | €24,770 | +€6,760 | +37.5% |
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 20 October 2026 via checked.be.