DABC: 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.
DABC
Largest movements
- Tangible fixed assets +€39,250
up €39,250 (+31.0%), from €126,814 to €166,064
of which Furniture and vehicles: +€66,575
- Cash +€9,117
up €9,117 (+3.1%), from €298,267 to €307,384
mainly Depreciation (+€34,156) and Contributions, distributions and other (+€22,314)
- Reserves +€40,031
up €40,031 (+14.5%), from €275,293 to €315,324
of which Tax-exempt reserves: +€23,802
- Provisions +€5,950
new in 2025: €5,950
- Gross operating margin +€37,268
up €37,268 (+69.5%), from €53,591 to €90,859
- Depreciation -€3,748
down €3,748 (-9.9%), from €37,904 to €34,156
- Taxes +€2,428
up €2,428 (+57.1%), from €4,253 to €6,681
- Financial income -€1,994
down €1,994 (-60.3%), from €3,309 to €1,315
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 | €440,431 | €492,176 | +€51,745 | +11.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €126,839 | €166,089 | +€39,250 | +30.9% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €126,814 | €166,064 | +€39,250 | +31.0% |
| Land and buildings | 22 | €124,393 | €97,287 | -€27,107 | -21.8% |
| Plant, machinery and equipment | 23 | €219 | €0 | -€219 | -100% |
| Furniture and vehicles | 24 | €2,202 | €68,777 | +€66,575 | +3,023% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €313,591 | €326,087 | +€12,496 | +4.0% |
| Amounts receivable within one year | 40/41 | €15,324 | €18,704 | +€3,379 | +22.1% |
| Trade receivables | 40 | €14,585 | €15,251 | +€666 | +4.6% |
| Other amounts receivable | 41 | €739 | €3,453 | +€2,714 | +367% |
| Cash at bank and in hand | 54/58 | €298,267 | €307,384 | +€9,117 | +3.1% |
| Total equity and liabilities | 10/49 | €440,431 | €492,176 | +€51,745 | +11.7% |
| Equity | 10/15 | €295,225 | €335,255 | +€40,031 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €275,293 | €315,324 | +€40,031 | +14.5% |
| Tax-exempt reserves | 132 | - | €23,802 | +€23,802 | |
| Distributable reserves | 133 | €275,293 | €291,522 | +€16,229 | +5.9% |
| Profit (loss) carried forward | 14 | €1,332 | €1,332 | = | 0.0% |
| Provisions and deferred taxes | 16 | - | €5,950 | +€5,950 | |
| Deferred taxes | 168 | - | €5,950 | +€5,950 | |
| Amounts payable | 17/49 | €145,206 | €150,970 | +€5,764 | +4.0% |
| Amounts payable after more than one year | 17 | €122,109 | €125,651 | +€3,543 | +2.9% |
| Financial debts | 170/4 | €122,109 | €125,651 | +€3,543 | +2.9% |
| Amounts payable within one year | 42/48 | €23,097 | €25,319 | +€2,222 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €12,410 | €15,526 | +€3,116 | +25.1% |
| Trade debts | 44 | €4,011 | €3,070 | -€942 | -23.5% |
| Suppliers | 440/4 | €4,011 | €3,070 | -€942 | -23.5% |
| Taxes, remuneration and social security | 45 | €6,676 | €6,724 | +€47 | +0.7% |
| Taxes | 450/3 | €6,593 | €6,724 | +€130 | +2.0% |
| Remuneration and social security | 454/9 | €83 | - | -€83 | |
| Non-recurring operating income | 76A | - | €37,190 | +€37,190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,904 | €34,156 | -€3,748 | -9.9% |
| Other operating charges | 640/8 | €2,962 | €3,045 | +€83 | +2.8% |
| Gross operating margin | 9900 | €53,591 | €90,859 | +€37,268 | +69.5% |
| Operating profit (loss) | 9901 | €12,725 | €53,658 | +€40,933 | +322% |
| Financial income | 75/76B | €3,309 | €1,315 | -€1,994 | -60.3% |
| Recurring financial income | 75 | €3,309 | €1,315 | -€1,994 | -60.3% |
| Financial charges | 65/66B | €2,195 | €2,311 | +€116 | +5.3% |
| Recurring financial charges | 65 | €2,195 | €2,311 | +€116 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €13,839 | €52,662 | +€38,823 | +281% |
| Transfer from deferred taxes | 780 | - | €1,488 | +€1,488 | |
| Transfer to deferred taxes | 680 | - | €29,752 | +€29,752 | |
| Income taxes | 67/77 | €4,253 | €6,681 | +€2,428 | +57.1% |
| Profit (loss) for the period | 9904 | €9,586 | €17,717 | +€8,131 | +84.8% |
| Transfer from tax-exempt reserves | 789 | - | €5,950 | +€5,950 | |
| Transfer to tax-exempt reserves | 689 | - | €7,438 | +€7,438 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,586 | €16,229 | +€6,643 | +69.3% |
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 21 October 2026 via checked.be.