DABA: 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.
DABA
Largest movements
- Cash +€31,516
up €31,516 (+8.1%), from €387,137 to €418,653
mainly Net result for the year (+€41,086) and Receivables within one year (+€17,580)
- Receivables within one year -€17,580
down €17,580 (-100.0%), from €17,580 to €0
of which Trade receivables: -€17,580
- Stocks and contracts -€17,376
down €17,376 (-33.6%), from €51,700 to €34,324
- Trade debts -€57,444
down €57,444 (-63.8%), from €90,095 to €32,652
- Reserves +€41,086
up €41,086 (+12.4%), from €331,569 to €372,655
of which Distributable reserves: +€41,086
- Tax, wage and social debts +€11,829
up €11,829 (+87.2%), from €13,571 to €25,400
- Gross operating margin +€13,020
up €13,020 (+24.8%), from €52,581 to €65,601
- Taxes +€3,988
up €3,988 (+23.8%), from €16,736 to €20,724
- Financial income -€917
down €917 (-100.0%), from €917 to €0
- Financial charges +€870
up €870 (+510.7%), from €170 to €1,041
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 | €508,656 | €504,398 | -€4,258 | -0.8% |
| Fixed assets | 21/28 | €51,803 | €50,971 | -€833 | -1.6% |
| Tangible fixed assets | 22/27 | €51,679 | €50,971 | -€709 | -1.4% |
| Land and buildings | 22 | €51,679 | €50,971 | -€709 | -1.4% |
| Financial fixed assets | 28 | €124 | €0 | -€124 | -100.0% |
| Current assets | 29/58 | €456,852 | €453,427 | -€3,425 | -0.7% |
| Stocks and contracts in progress | 3 | €51,700 | €34,324 | -€17,376 | -33.6% |
| Stocks | 30/36 | €51,700 | €34,324 | -€17,376 | -33.6% |
| Amounts receivable within one year | 40/41 | €17,580 | €0 | -€17,580 | -100.0% |
| Trade receivables | 40 | €17,580 | €0 | -€17,580 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €387,137 | €418,653 | +€31,516 | +8.1% |
| Deferred charges and accrued income | 490/1 | €435 | €450 | +€15 | +3.5% |
| Total equity and liabilities | 10/49 | €508,656 | €504,398 | -€4,258 | -0.8% |
| Equity | 10/15 | €393,569 | €434,655 | +€41,086 | +10.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €331,569 | €372,655 | +€41,086 | +12.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €325,369 | €366,455 | +€41,086 | +12.6% |
| Amounts payable | 17/49 | €115,086 | €69,743 | -€45,344 | -39.4% |
| Amounts payable within one year | 42/48 | €114,762 | €69,206 | -€45,556 | -39.7% |
| Trade debts | 44 | €90,095 | €32,652 | -€57,444 | -63.8% |
| Suppliers | 440/4 | €90,095 | €32,652 | -€57,444 | -63.8% |
| Taxes, remuneration and social security | 45 | €13,571 | €25,400 | +€11,829 | +87.2% |
| Taxes | 450/3 | €13,571 | €25,400 | +€11,829 | +87.2% |
| Other amounts payable | 47/48 | €11,096 | €11,155 | +€59 | +0.5% |
| Accrued charges and deferred income | 492/3 | €324 | €536 | +€212 | +65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €709 | €709 | = | 0.0% |
| Other operating charges | 640/8 | €1,783 | €2,041 | +€258 | +14.5% |
| Gross operating margin | 9900 | €52,581 | €65,601 | +€13,020 | +24.8% |
| Operating profit (loss) | 9901 | €50,089 | €62,851 | +€12,762 | +25.5% |
| Financial income | 75/76B | €917 | €0 | -€917 | -100.0% |
| Recurring financial income | 75 | €917 | €0 | -€917 | -100.0% |
| Financial charges | 65/66B | €170 | €1,041 | +€870 | +510.7% |
| Recurring financial charges | 65 | €170 | €1,041 | +€870 | +510.7% |
| Profit (loss) for the period before taxes | 9903 | €50,835 | €61,810 | +€10,975 | +21.6% |
| Income taxes | 67/77 | €16,736 | €20,724 | +€3,988 | +23.8% |
| Profit (loss) for the period | 9904 | €34,099 | €41,086 | +€6,987 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,099 | €41,086 | +€6,987 | +20.5% |
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 10 October 2026 via checked.be.