DA ENGENEERING: 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 ENGENEERING
Largest movements
- Cash +€73,400
up €73,400 (+59.1%), from €124,177 to €197,577
mainly Net result for the year (+€47,456) and Receivables within one year (+€28,336)
- Deferred charges and accrued income +€43,663
new in 2025: €43,663
- Receivables within one year -€28,336
down €28,336 (-92.1%), from €30,764 to €2,428
of which Trade receivables: -€30,764
- Tangible fixed assets +€4,987
new in 2025: €4,987
of which Other tangible fixed assets: +€2,687
- Reserves +€47,000
up €47,000 (+44.7%), from €105,100 to €152,100
of which Distributable reserves: +€47,000
- Trade debts +€23,454
new in 2025: €23,454
- Accrued charges and deferred income +€13,160
new in 2025: €13,160
- Tax, wage and social debts +€10,018
up €10,018 (+48.9%), from €20,486 to €30,504
of which Taxes: +€12,330
- Gross operating margin +€34,314
up €34,314 (+79.8%), from €43,024 to €77,338
- Taxes +€6,033
up €6,033 (+33.5%), from €18,008 to €24,041
- Other operating charges -€5,171
down €5,171 (-77.2%), from €6,699 to €1,528
- Financial charges +€2,643
up €2,643 (+190.8%), from €1,385 to €4,028
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 | €154,941 | €248,656 | +€93,715 | +60.5% |
| Fixed assets | 21/28 | - | €4,987 | +€4,987 | |
| Tangible fixed assets | 22/27 | - | €4,987 | +€4,987 | |
| Furniture and vehicles | 24 | - | €2,301 | +€2,301 | |
| Other tangible fixed assets | 26 | - | €2,687 | +€2,687 | |
| Current assets | 29/58 | €154,941 | €243,668 | +€88,727 | +57.3% |
| Amounts receivable within one year | 40/41 | €30,764 | €2,428 | -€28,336 | -92.1% |
| Trade receivables | 40 | €30,764 | €0 | -€30,764 | -100.0% |
| Other amounts receivable | 41 | - | €2,428 | +€2,428 | |
| Cash at bank and in hand | 54/58 | €124,177 | €197,577 | +€73,400 | +59.1% |
| Deferred charges and accrued income | 490/1 | - | €43,663 | +€43,663 | |
| Total equity and liabilities | 10/49 | €154,941 | €248,656 | +€93,715 | +60.5% |
| Equity | 10/15 | €134,081 | €181,537 | +€47,456 | +35.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | - | -€2,000 | |
| Issued capital | 100 | €2,000 | - | -€2,000 | |
| Reserves | 13 | €105,100 | €152,100 | +€47,000 | +44.7% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Legal reserve | 130 | €200 | - | -€200 | |
| Reserves not available under the articles | 1311 | - | €200 | +€200 | |
| Distributable reserves | 133 | €104,900 | €151,900 | +€47,000 | +44.8% |
| Profit (loss) carried forward | 14 | €26,981 | €27,437 | +€456 | +1.7% |
| Amounts payable | 17/49 | €20,860 | €67,118 | +€46,258 | +221.8% |
| Amounts payable within one year | 42/48 | €20,860 | €53,959 | +€33,099 | +158.7% |
| Trade debts | 44 | - | €23,454 | +€23,454 | |
| Suppliers | 440/4 | - | €23,454 | +€23,454 | |
| Taxes, remuneration and social security | 45 | €20,486 | €30,504 | +€10,018 | +48.9% |
| Taxes | 450/3 | €18,174 | €30,504 | +€12,330 | +67.8% |
| Remuneration and social security | 454/9 | €2,312 | €0 | -€2,312 | -100.0% |
| Other amounts payable | 47/48 | €374 | €0 | -€374 | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €13,160 | +€13,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €285 | +€285 | |
| Other operating charges | 640/8 | €6,699 | €1,528 | -€5,171 | -77.2% |
| Gross operating margin | 9900 | €43,024 | €77,338 | +€34,314 | +79.8% |
| Operating profit (loss) | 9901 | €36,325 | €75,525 | +€39,200 | +107.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,385 | €4,028 | +€2,643 | +190.8% |
| Recurring financial charges | 65 | €1,385 | €4,028 | +€2,643 | +190.8% |
| Profit (loss) for the period before taxes | 9903 | €34,940 | €71,498 | +€36,558 | +104.6% |
| Income taxes | 67/77 | €18,008 | €24,041 | +€6,033 | +33.5% |
| Profit (loss) for the period | 9904 | €16,932 | €47,456 | +€30,524 | +180.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,932 | €47,456 | +€30,524 | +180.3% |
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 9 October 2026 via checked.be.