DA Concept: 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 Concept
Largest movements
- Cash +€22,778
up €22,778 (+148%), from €15,405 to €38,183
mainly Trade debts (+€33,041) and Depreciation (+€20,716)
- Tangible fixed assets -€18,028
down €18,028 (-33.1%), from €54,436 to €36,408
of which Furniture and vehicles: -€18,975
- Receivables within one year +€5,782
up €5,782 (+15.2%), from €38,123 to €43,904
of which Trade receivables: +€13,301
- Deferred charges and accrued income +€3,219
up €3,219 (+56.9%), from €5,658 to €8,876
- Trade debts +€33,041
up €33,041 (+431%), from €7,666 to €40,707
- Tax, wage and social debts +€17,443
up €17,443 (+7,134%), from €245 to €17,687
of which Remuneration and social security: +€15,396
- Debts after one year -€16,000
down €16,000 (-62.7%), from €25,500 to €9,500
- Profit (loss) carried forward -€14,769
down €14,769 (-27.0%), from €54,794 to €40,026
- Other debts -€4,103
down €4,103 (-83.1%), from €4,936 to €833
- Gross operating margin +€90,439
up €90,439 (+67.4%), from €134,265 to €224,704
- Staff costs +€79,020
up €79,020 (+59.2%), from €133,386 to €212,407
- Depreciation -€5,855
down €5,855 (-22.0%), from €26,571 to €20,716
- Financial charges +€2,957
up €2,957 (+82.5%), from €3,583 to €6,540
- Financial income +€2,299
up €2,299 (+264%), from €872 to €3,170
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 | €113,621 | €127,371 | +€13,750 | +12.1% |
| Fixed assets | 21/28 | €54,436 | €36,408 | -€18,028 | -33.1% |
| Tangible fixed assets | 22/27 | €54,436 | €36,408 | -€18,028 | -33.1% |
| Plant, machinery and equipment | 23 | €1,046 | €2,786 | +€1,740 | +166% |
| Furniture and vehicles | 24 | €47,577 | €28,601 | -€18,975 | -39.9% |
| Other tangible fixed assets | 26 | €5,813 | €5,020 | -€793 | -13.6% |
| Current assets | 29/58 | €59,185 | €90,963 | +€31,778 | +53.7% |
| Amounts receivable within one year | 40/41 | €38,123 | €43,904 | +€5,782 | +15.2% |
| Trade receivables | 40 | €19,244 | €32,545 | +€13,301 | +69.1% |
| Other amounts receivable | 41 | €18,879 | €11,359 | -€7,520 | -39.8% |
| Cash at bank and in hand | 54/58 | €15,405 | €38,183 | +€22,778 | +148% |
| Deferred charges and accrued income | 490/1 | €5,658 | €8,876 | +€3,219 | +56.9% |
| Total equity and liabilities | 10/49 | €113,621 | €127,371 | +€13,750 | +12.1% |
| Equity | 10/15 | €57,294 | €42,526 | -€14,769 | -25.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,794 | €40,026 | -€14,769 | -27.0% |
| Amounts payable | 17/49 | €56,327 | €84,845 | +€28,519 | +50.6% |
| Amounts payable after more than one year | 17 | €25,500 | €9,500 | -€16,000 | -62.7% |
| Financial debts | 170/4 | €25,500 | €9,500 | -€16,000 | -62.7% |
| Amounts payable within one year | 42/48 | €30,510 | €75,227 | +€44,717 | +147% |
| Current portion of amounts payable after more than one year | 42 | €17,664 | €16,000 | -€1,664 | -9.4% |
| Trade debts | 44 | €7,666 | €40,707 | +€33,041 | +431% |
| Suppliers | 440/4 | €7,666 | €40,707 | +€33,041 | +431% |
| Taxes, remuneration and social security | 45 | €245 | €17,687 | +€17,443 | +7,134% |
| Taxes | 450/3 | €245 | €2,291 | +€2,047 | +837% |
| Remuneration and social security | 454/9 | - | €15,396 | +€15,396 | |
| Other amounts payable | 47/48 | €4,936 | €833 | -€4,103 | -83.1% |
| Accrued charges and deferred income | 492/3 | €317 | €118 | -€199 | -62.7% |
| Remuneration, social security and pensions | 62 | €133,386 | €212,407 | +€79,020 | +59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,571 | €20,716 | -€5,855 | -22.0% |
| Other operating charges | 640/8 | €2,738 | €1,497 | -€1,241 | -45.3% |
| Gross operating margin | 9900 | €134,265 | €224,704 | +€90,439 | +67.4% |
| Operating profit (loss) | 9901 | -€28,430 | -€9,915 | +€18,515 | +65.1% |
| Financial income | 75/76B | €872 | €3,170 | +€2,299 | +264% |
| Recurring financial income | 75 | €872 | €3,170 | +€2,299 | +264% |
| Financial charges | 65/66B | €3,583 | €6,540 | +€2,957 | +82.5% |
| Recurring financial charges | 65 | €3,583 | €6,540 | +€2,957 | +82.5% |
| Profit (loss) for the period before taxes | 9903 | -€31,141 | -€13,285 | +€17,856 | +57.3% |
| Income taxes | 67/77 | €628 | €651 | +€23 | +3.6% |
| Profit (loss) for the period | 9904 | -€31,769 | -€13,936 | +€17,834 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,769 | -€13,936 | +€17,834 | +56.1% |
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 14 October 2026 via checked.be.