DA CONCEPT: 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.
DA CONCEPT
Largest movements
- Receivables within one year -€16,653
down €16,653 (-51.5%), from €32,314 to €15,661
of which Trade receivables: -€9,810
- Tangible fixed assets -€6,900
down €6,900 (-25.7%), from €26,855 to €19,955
of which Furniture and vehicles: -€7,106
- Deferred charges and accrued income +€2,712
new in 2025: €2,712
- Cash -€1,387
down €1,387 (-3.9%), from €35,210 to €33,824
mainly Contributions, distributions and other (-€37,000) and Tax, wage and social debts (-€11,354)
- Profit (loss) carried forward -€12,633
down €12,633 (-64.2%), from €19,667 to €7,034
- Tax, wage and social debts -€11,354
down €11,354 (-56.7%), from €20,011 to €8,657
of which Taxes: -€6,717
- Other debts +€6,400
new in 2025: €6,400
- Debts after one year -€5,456
down €5,456 (-26.0%), from €21,012 to €15,555
- Taxes +€11,536
up €11,536 (+129.7%), from €8,898 to €20,434
- Gross operating margin +€4,610
up €4,610 (+8.8%), from €52,566 to €57,177
- Staff costs -€3,754
down €3,754 (-94.9%), from €3,955 to €201
- Other operating charges +€1,498
up €1,498 (+317.3%), from €472 to €1,970
- Financial charges -€975
down €975 (-29.6%), from €3,291 to €2,316
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 | €94,478 | €72,251 | -€22,227 | -23.5% |
| Fixed assets | 21/28 | €26,954 | €20,055 | -€6,900 | -25.6% |
| Tangible fixed assets | 22/27 | €26,855 | €19,955 | -€6,900 | -25.7% |
| Plant, machinery and equipment | 23 | €1,745 | €963 | -€782 | -44.8% |
| Furniture and vehicles | 24 | €25,110 | €18,004 | -€7,106 | -28.3% |
| Other tangible fixed assets | 26 | - | €988 | +€988 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €67,524 | €52,196 | -€15,327 | -22.7% |
| Amounts receivable within one year | 40/41 | €32,314 | €15,661 | -€16,653 | -51.5% |
| Trade receivables | 40 | €25,396 | €15,586 | -€9,810 | -38.6% |
| Other amounts receivable | 41 | €6,918 | €75 | -€6,843 | -98.9% |
| Cash at bank and in hand | 54/58 | €35,210 | €33,824 | -€1,387 | -3.9% |
| Deferred charges and accrued income | 490/1 | - | €2,712 | +€2,712 | |
| Total equity and liabilities | 10/49 | €94,478 | €72,251 | -€22,227 | -23.5% |
| Equity | 10/15 | €46,418 | €33,785 | -€12,633 | -27.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €25,251 | €25,251 | = | 0.0% |
| Distributable reserves | 133 | €25,251 | €25,251 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,667 | €7,034 | -€12,633 | -64.2% |
| Amounts payable | 17/49 | €48,060 | €38,466 | -€9,594 | -20.0% |
| Amounts payable after more than one year | 17 | €21,012 | €15,555 | -€5,456 | -26.0% |
| Financial debts | 170/4 | €21,012 | €15,555 | -€5,456 | -26.0% |
| Amounts payable within one year | 42/48 | €27,049 | €22,911 | -€4,138 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €5,262 | €5,456 | +€194 | +3.7% |
| Trade debts | 44 | €1,775 | €2,397 | +€622 | +35.0% |
| Suppliers | 440/4 | €1,775 | €2,397 | +€622 | +35.0% |
| Taxes, remuneration and social security | 45 | €20,011 | €8,657 | -€11,354 | -56.7% |
| Taxes | 450/3 | €15,374 | €8,657 | -€6,717 | -43.7% |
| Remuneration and social security | 454/9 | €4,637 | - | -€4,637 | |
| Other amounts payable | 47/48 | - | €6,400 | +€6,400 | |
| Remuneration, social security and pensions | 62 | €3,955 | €201 | -€3,754 | -94.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,628 | €7,900 | +€272 | +3.6% |
| Other operating charges | 640/8 | €472 | €1,970 | +€1,498 | +317.3% |
| Non-recurring operating charges | 66A | €3,233 | - | -€3,233 | |
| Gross operating margin | 9900 | €52,566 | €57,177 | +€4,610 | +8.8% |
| Operating profit (loss) | 9901 | €37,279 | €47,106 | +€9,827 | +26.4% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €3,291 | €2,316 | -€975 | -29.6% |
| Recurring financial charges | 65 | €3,291 | €2,316 | -€975 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €33,988 | €44,801 | +€10,813 | +31.8% |
| Income taxes | 67/77 | €8,898 | €20,434 | +€11,536 | +129.7% |
| Profit (loss) for the period | 9904 | €25,091 | €24,367 | -€724 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,091 | €24,367 | -€724 | -2.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.