DA.CAR: 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.
DA.CAR
Largest movements
- Cash +€52,465
up €52,465 (+243%), from €21,550 to €74,015
mainly Net result for the year (+€133,486) and Stocks and contracts (+€25,905)
- Stocks and contracts -€25,905
no longer reported in 2025 (was €25,905)
- Tangible fixed assets -€7,809
down €7,809 (-2.5%), from €308,630 to €300,820
of which Land and buildings: -€6,534
- Other debts +€22,686
up €22,686 (+7.0%), from €324,914 to €347,600
- Accrued charges and deferred income -€21,769
no longer reported in 2025 (was €21,769)
- Tax, wage and social debts +€15,302
up €15,302 (+115%), from €13,324 to €28,626
- Gross operating margin +€39,545
up €39,545 (+25.2%), from €157,135 to €196,680
- Financial charges -€22,326
down €22,326 (-94.0%), from €23,759 to €1,433
- Taxes +€17,627
up €17,627 (+69.8%), from €25,261 to €42,888
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 | €381,415 | €399,900 | +€18,485 | +4.8% |
| Fixed assets | 21/28 | €308,630 | €300,820 | -€7,809 | -2.5% |
| Tangible fixed assets | 22/27 | €308,630 | €300,820 | -€7,809 | -2.5% |
| Land and buildings | 22 | €305,849 | €299,315 | -€6,534 | -2.1% |
| Plant, machinery and equipment | 23 | €1,561 | €781 | -€781 | -50.0% |
| Furniture and vehicles | 24 | €1,220 | €725 | -€495 | -40.6% |
| Current assets | 29/58 | €72,785 | €99,079 | +€26,294 | +36.1% |
| Stocks and contracts in progress | 3 | €25,905 | - | -€25,905 | |
| Stocks | 30/36 | €25,905 | - | -€25,905 | |
| Amounts receivable within one year | 40/41 | €20,629 | €18,948 | -€1,681 | -8.1% |
| Trade receivables | 40 | €17,026 | €18,948 | +€1,922 | +11.3% |
| Other amounts receivable | 41 | €3,603 | - | -€3,603 | |
| Cash at bank and in hand | 54/58 | €21,550 | €74,015 | +€52,465 | +243% |
| Deferred charges and accrued income | 490/1 | €4,701 | €6,116 | +€1,415 | +30.1% |
| Total equity and liabilities | 10/49 | €381,415 | €399,900 | +€18,485 | +4.8% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €360,955 | €379,440 | +€18,485 | +5.1% |
| Amounts payable within one year | 42/48 | €339,185 | €379,440 | +€40,254 | +11.9% |
| Trade debts | 44 | €948 | €3,214 | +€2,266 | +239% |
| Suppliers | 440/4 | €948 | €3,214 | +€2,266 | +239% |
| Taxes, remuneration and social security | 45 | €13,324 | €28,626 | +€15,302 | +115% |
| Taxes | 450/3 | €13,324 | €28,626 | +€15,302 | +115% |
| Other amounts payable | 47/48 | €324,914 | €347,600 | +€22,686 | +7.0% |
| Accrued charges and deferred income | 492/3 | €21,769 | - | -€21,769 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,042 | €16,549 | -€1,493 | -8.3% |
| Other operating charges | 640/8 | €2,347 | €2,324 | -€23 | -1.0% |
| Gross operating margin | 9900 | €157,135 | €196,680 | +€39,545 | +25.2% |
| Operating profit (loss) | 9901 | €136,747 | €177,807 | +€41,061 | +30.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €23,759 | €1,433 | -€22,326 | -94.0% |
| Recurring financial charges | 65 | €23,759 | €1,433 | -€22,326 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | €112,987 | €176,374 | +€63,387 | +56.1% |
| Income taxes | 67/77 | €25,261 | €42,888 | +€17,627 | +69.8% |
| Profit (loss) for the period | 9904 | €87,726 | €133,486 | +€45,760 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €87,726 | €133,486 | +€45,760 | +52.2% |
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 17 October 2026 via checked.be.