Dabest Capital: 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.
Dabest Capital
Largest movements
- Cash -€1.1m
down €1.1m (-21.2%), from €5.2m to €4.1m
mainly Current investments (-€1.1m) and Investment in fixed assets (net) (-€130,000)
- Current investments +€1.1m
new in 2026: €1.1m
- Financial fixed assets +€130,000
up €130,000 (+2.2%), from €5.8m to €6.0m
- Profit (loss) carried forward +€159,539
up €159,539 (+9.2%), from €1.7m to €1.9m
- Financial charges -€29,826
down €29,826 (-59.4%), from €50,236 to €20,410
of which Non-recurring financial charges: -€50,000
- Financial income +€10,000
up €10,000 (+5.6%), from €180,000 to €190,000
- Other operating charges -€990
no longer reported in 2026 (was €990)
- Gross operating margin -€126
down €126 (-1.4%), from -€9,060 to -€9,186
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,066,706 | €11,172,449 | +€105,743 | +1.0% |
| Fixed assets | 21/28 | €5,848,532 | €5,977,667 | +€129,135 | +2.2% |
| Tangible fixed assets | 22/27 | €1,154 | €289 | -€865 | -75.0% |
| Furniture and vehicles | 24 | €1,154 | €289 | -€865 | -75.0% |
| Financial fixed assets | 28 | €5,847,378 | €5,977,378 | +€130,000 | +2.2% |
| Current assets | 29/58 | €5,218,174 | €5,194,781 | -€23,392 | -0.4% |
| Amounts receivable within one year | 40/41 | €54,144 | €57,144 | +€3,000 | +5.5% |
| Other amounts receivable | 41 | €54,144 | €57,144 | +€3,000 | +5.5% |
| Current investments | 50/53 | - | €1,065,671 | +€1.1m | |
| Cash at bank and in hand | 54/58 | €5,151,320 | €4,059,277 | -€1.1m | -21.2% |
| Deferred charges and accrued income | 490/1 | €12,710 | €12,689 | -€21 | -0.2% |
| Total equity and liabilities | 10/49 | €11,066,706 | €11,172,449 | +€105,743 | +1.0% |
| Equity | 10/15 | €11,008,699 | €11,168,238 | +€159,539 | +1.4% |
| Contributions | 10/11 | €4,408,815 | €4,408,815 | = | 0.0% |
| Reserves | 13 | €4,859,125 | €4,859,125 | = | 0.0% |
| Tax-exempt reserves | 132 | €65 | €65 | = | 0.0% |
| Distributable reserves | 133 | €4,859,061 | €4,859,061 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,740,758 | €1,900,298 | +€159,539 | +9.2% |
| Amounts payable | 17/49 | €58,007 | €4,210 | -€53,797 | -92.7% |
| Amounts payable within one year | 42/48 | €58,007 | €4,210 | -€53,797 | -92.7% |
| Trade debts | 44 | €7,999 | €4,210 | -€3,789 | -47.4% |
| Suppliers | 440/4 | €7,999 | €4,210 | -€3,789 | -47.4% |
| Other amounts payable | 47/48 | €50,007 | - | -€50,007 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €925 | €865 | -€60 | -6.5% |
| Other operating charges | 640/8 | €990 | - | -€990 | |
| Gross operating margin | 9900 | -€9,060 | -€9,186 | -€126 | -1.4% |
| Operating profit (loss) | 9901 | -€10,974 | -€10,051 | +€923 | +8.4% |
| Financial income | 75/76B | €180,000 | €190,000 | +€10,000 | +5.6% |
| Recurring financial income | 75 | €180,000 | €190,000 | +€10,000 | +5.6% |
| Financial charges | 65/66B | €50,236 | €20,410 | -€29,826 | -59.4% |
| Recurring financial charges | 65 | €236 | €20,410 | +€20,174 | +8,558% |
| Non-recurring financial charges | 66B | €50,000 | - | -€50,000 | |
| Profit (loss) for the period before taxes | 9903 | €118,790 | €159,539 | +€40,749 | +34.3% |
| Profit (loss) for the period | 9904 | €118,790 | €159,539 | +€40,749 | +34.3% |
| Profit (loss) for the period to be appropriated | 9905 | €118,790 | €159,539 | +€40,749 | +34.3% |
Source: filed annual accounts (NBB), financial years ended 5 April 2025 and 5 April 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.