DA GESTION: 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 GESTION
Largest movements
- Receivables within one year -€32,258
down €32,258 (-57.4%), from €56,168 to €23,910
of which Other amounts receivable: -€32,092
- Cash +€26,023
up €26,023 (+24.3%), from €107,214 to €133,237
mainly Receivables within one year (+€32,258) and Net result for the year (+€30,044)
- Tangible fixed assets -€10,784
down €10,784 (-21.9%), from €49,265 to €38,481
of which Furniture and vehicles: -€9,997
- Reserves -€28,778
down €28,778 (-22.8%), from €126,490 to €97,712
- Other debts +€13,746
up €13,746 (+30.1%), from €45,600 to €59,346
- Debts after one year -€6,801
down €6,801 (-25.3%), from €26,842 to €20,041
- Trade debts +€2,722
up €2,722 (+572.9%), from €475 to €3,197
- Gross operating margin -€17,707
down €17,707 (-25.1%), from €70,675 to €52,968
- Depreciation +€7,407
up €7,407 (+219.3%), from €3,377 to €10,784
- Taxes -€3,382
down €3,382 (-25.5%), from €13,250 to €9,868
- Other operating charges +€1,063
up €1,063 (+62.4%), from €1,705 to €2,768
- Financial income +€961
up €961 (+128.7%), from €746 to €1,707
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 | €214,748 | €196,353 | -€18,395 | -8.6% |
| Fixed assets | 21/28 | €49,265 | €38,481 | -€10,784 | -21.9% |
| Tangible fixed assets | 22/27 | €49,265 | €38,481 | -€10,784 | -21.9% |
| Plant, machinery and equipment | 23 | €2,130 | €1,343 | -€787 | -36.9% |
| Furniture and vehicles | 24 | €47,135 | €37,138 | -€9,997 | -21.2% |
| Current assets | 29/58 | €165,483 | €157,871 | -€7,612 | -4.6% |
| Amounts receivable within one year | 40/41 | €56,168 | €23,910 | -€32,258 | -57.4% |
| Trade receivables | 40 | €14,459 | €14,293 | -€166 | -1.1% |
| Other amounts receivable | 41 | €41,709 | €9,617 | -€32,092 | -76.9% |
| Cash at bank and in hand | 54/58 | €107,214 | €133,237 | +€26,023 | +24.3% |
| Deferred charges and accrued income | 490/1 | €2,101 | €724 | -€1,377 | -65.6% |
| Total equity and liabilities | 10/49 | €214,748 | €196,353 | -€18,395 | -8.6% |
| Equity | 10/15 | €128,992 | €100,212 | -€28,780 | -22.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €126,490 | €97,712 | -€28,778 | -22.8% |
| Distributable reserves | 133 | €126,490 | €97,712 | -€28,778 | -22.8% |
| Profit (loss) carried forward | 14 | €2 | - | -€2 | |
| Amounts payable | 17/49 | €85,756 | €96,141 | +€10,385 | +12.1% |
| Amounts payable after more than one year | 17 | €26,842 | €20,041 | -€6,801 | -25.3% |
| Financial debts | 170/4 | €26,842 | €20,041 | -€6,801 | -25.3% |
| Amounts payable within one year | 42/48 | €58,914 | €76,100 | +€17,186 | +29.2% |
| Current portion of amounts payable after more than one year | 42 | €6,556 | €6,801 | +€245 | +3.7% |
| Trade debts | 44 | €475 | €3,197 | +€2,722 | +572.9% |
| Suppliers | 440/4 | €475 | €3,197 | +€2,722 | +572.9% |
| Taxes, remuneration and social security | 45 | €6,283 | €6,756 | +€473 | +7.5% |
| Taxes | 450/3 | €6,283 | €6,756 | +€473 | +7.5% |
| Other amounts payable | 47/48 | €45,600 | €59,346 | +€13,746 | +30.1% |
| Non-recurring operating income | 76A | €16,532 | - | -€16,532 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,377 | €10,784 | +€7,407 | +219.3% |
| Other operating charges | 640/8 | €1,705 | €2,768 | +€1,063 | +62.4% |
| Gross operating margin | 9900 | €70,675 | €52,968 | -€17,707 | -25.1% |
| Operating profit (loss) | 9901 | €65,593 | €39,416 | -€26,177 | -39.9% |
| Financial income | 75/76B | €746 | €1,707 | +€961 | +128.7% |
| Recurring financial income | 75 | €746 | €1,707 | +€961 | +128.7% |
| Financial charges | 65/66B | €1,142 | €1,212 | +€70 | +6.1% |
| Recurring financial charges | 65 | €1,142 | €1,212 | +€70 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €65,197 | €39,912 | -€25,286 | -38.8% |
| Income taxes | 67/77 | €13,250 | €9,868 | -€3,382 | -25.5% |
| Profit (loss) for the period | 9904 | €51,948 | €30,044 | -€21,904 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,948 | €30,044 | -€21,904 | -42.2% |
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 12 October 2026 via checked.be.