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
- Receivables within one year -€9,788
down €9,788 (-49.3%), from €19,841 to €10,053
of which Trade receivables: -€7,665
- Tangible fixed assets -€8,917
down €8,917 (-13.2%), from €67,801 to €58,884
of which Furniture and vehicles: -€6,836
- Stocks and contracts +€5,501
up €5,501 (+10.7%), from €51,391 to €56,892
- Profit (loss) carried forward +€18,032
up €18,032 (+85.4%), from -€21,110 to -€3,078
- Reserves -€17,728
down €17,728 (-100.0%), from €17,728 to €0
- Other debts +€12,569
up €12,569, from €0 to €12,569
- Debts after one year -€12,201
down €12,201 (-37.3%), from €32,668 to €20,467
- Accrued charges and deferred income -€6,364
down €6,364 (-40.1%), from €15,860 to €9,496
No income-statement line moved by more than 1% of the activity.
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 | €144,078 | €132,026 | -€12,052 | -8.4% |
| Fixed assets | 21/28 | €67,851 | €58,933 | -€8,917 | -13.1% |
| Tangible fixed assets | 22/27 | €67,801 | €58,884 | -€8,917 | -13.2% |
| Plant, machinery and equipment | 23 | €15,313 | €13,232 | -€2,082 | -13.6% |
| Furniture and vehicles | 24 | €52,488 | €45,652 | -€6,836 | -13.0% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €76,227 | €73,093 | -€3,134 | -4.1% |
| Stocks and contracts in progress | 3 | €51,391 | €56,892 | +€5,501 | +10.7% |
| Stocks | 30/36 | €51,391 | €56,892 | +€5,501 | +10.7% |
| Amounts receivable within one year | 40/41 | €19,841 | €10,053 | -€9,788 | -49.3% |
| Trade receivables | 40 | €17,042 | €9,377 | -€7,665 | -45.0% |
| Other amounts receivable | 41 | €2,799 | €676 | -€2,124 | -75.9% |
| Cash at bank and in hand | 54/58 | €1,191 | €1,751 | +€561 | +47.1% |
| Deferred charges and accrued income | 490/1 | €3,805 | €4,397 | +€592 | +15.6% |
| Total equity and liabilities | 10/49 | €144,078 | €132,026 | -€12,052 | -8.4% |
| Equity | 10/15 | €9,018 | €9,322 | +€304 | +3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €17,728 | €0 | -€17,728 | -100.0% |
| Distributable reserves | 133 | €17,728 | €0 | -€17,728 | -100.0% |
| Profit (loss) carried forward | 14 | -€21,110 | -€3,078 | +€18,032 | +85.4% |
| Amounts payable | 17/49 | €135,059 | €122,704 | -€12,355 | -9.1% |
| Amounts payable after more than one year | 17 | €32,668 | €20,467 | -€12,201 | -37.3% |
| Financial debts | 170/4 | €32,668 | €20,467 | -€12,201 | -37.3% |
| Amounts payable within one year | 42/48 | €86,531 | €92,741 | +€6,210 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €11,668 | €12,201 | +€533 | +4.6% |
| Financial debts | 43 | €32,879 | €33,138 | +€259 | +0.8% |
| Credit institutions | 430/8 | €32,879 | €33,138 | +€259 | +0.8% |
| Trade debts | 44 | €18,501 | €13,826 | -€4,675 | -25.3% |
| Suppliers | 440/4 | €18,501 | €13,826 | -€4,675 | -25.3% |
| Advances received on contracts in progress | 46 | €894 | €904 | +€10 | +1.1% |
| Taxes, remuneration and social security | 45 | €22,589 | €20,103 | -€2,486 | -11.0% |
| Taxes | 450/3 | €13,506 | €11,670 | -€1,836 | -13.6% |
| Remuneration and social security | 454/9 | €9,082 | €8,433 | -€649 | -7.1% |
| Other amounts payable | 47/48 | €0 | €12,569 | +€12,569 | |
| Accrued charges and deferred income | 492/3 | €15,860 | €9,496 | -€6,364 | -40.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €62,761 | €63,570 | +€810 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,418 | €8,917 | -€501 | -5.3% |
| Other operating charges | 640/8 | €706 | €972 | +€265 | +37.6% |
| Non-recurring operating charges | 66A | €435 | €0 | -€435 | -100.0% |
| Gross operating margin | 9900 | €81,437 | €81,537 | +€100 | +0.1% |
| Operating profit (loss) | 9901 | €8,116 | €8,078 | -€38 | -0.5% |
| Financial income | 75/76B | €390 | €39 | -€351 | -90.0% |
| Recurring financial income | 75 | €390 | €39 | -€351 | -90.0% |
| Financial charges | 65/66B | €7,549 | €7,630 | +€81 | +1.1% |
| Recurring financial charges | 65 | €7,549 | €7,630 | +€81 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €957 | €487 | -€470 | -49.1% |
| Income taxes | 67/77 | €191 | €183 | -€8 | -4.3% |
| Profit (loss) for the period | 9904 | €766 | €304 | -€462 | -60.3% |
| Profit (loss) for the period to be appropriated | 9905 | €766 | €304 | -€462 | -60.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.