DADIST: 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.
What changed
DADIST
NACE 70.100, Activities of head offices
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€53,670
2024 · €31,593+€22,077
Equity
€497,583
2024 · €444,020+€53,562
Cash
€198,295
2024 · €155,753+€42,542
Balance sheet total
€1.5m
2024 · €1.5m-€37,267
Largest movements
Assets
- Tangible fixed assets -€72,968
down €72,968 (-5.4%), from €1.3m to €1.3m
of which Land and buildings: -€71,450
- Cash +€42,542
up €42,542 (+27.3%), from €155,753 to €198,295
mainly Depreciation (+€87,976) and Net result for the year (+€53,670)
Equity and liabilities
- Debts after one year -€78,571
down €78,571 (-10.0%), from €785,714 to €707,143
- Reserves +€53,670
up €53,670 (+12.3%), from €436,625 to €490,295
of which Distributable reserves: +€53,670
Income statement
- Gross operating margin +€31,092
up €31,092 (+22.1%), from €140,904 to €171,995
- Taxes +€8,273
up €8,273 (+66.1%), from €12,511 to €20,784
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.
Result 2024
€31,593
Gross operating margin
+€31,092
Depreciation
-€987
Other operating charges
-€614
Other operating items
+€50
Financial charges
+€810
Taxes
-€8,273
Result 2025
€53,670
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€136,229
Investment
-€15,008
Financing
-€78,679
Cash 2024
€155,753
From operations (derived)
+€136,229
Net result for the year
+€53,670
Depreciation
+€87,976
Receivables within one year
+€7,369
Deferred charges and accrued income
-€528
Smaller working-capital items
+€55
Trade debts
-€8,485
Tax, wage and social debts
+€2,426
Other debts
-€6,254
Investment (derived)
-€15,008
Investment in fixed assets (net)
-€15,008
Financing
-€78,679
Debts after one year
-€78,571
Contributions, distributions and other
-€108
Cash 2025
€198,295
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,514,347 | €1,477,080 | -€37,267 | -2.5% |
| Fixed assets | 21/28 | €1,345,064 | €1,272,096 | -€72,968 | -5.4% |
| Tangible fixed assets | 22/27 | €1,345,064 | €1,272,096 | -€72,968 | -5.4% |
| Land and buildings | 22 | €1,287,494 | €1,216,044 | -€71,450 | -5.5% |
| Plant, machinery and equipment | 23 | €15,452 | €12,361 | -€3,091 | -20.0% |
| Furniture and vehicles | 24 | €34,745 | €24,379 | -€10,366 | -29.8% |
| Other tangible fixed assets | 26 | €7,374 | €19,312 | +€11,939 | +162% |
| Current assets | 29/58 | €169,283 | €204,984 | +€35,701 | +21.1% |
| Amounts receivable within one year | 40/41 | €12,239 | €4,870 | -€7,369 | -60.2% |
| Trade receivables | 40 | €4,750 | €4,870 | +€120 | +2.5% |
| Other amounts receivable | 41 | €7,489 | €0 | -€7,489 | -100% |
| Cash at bank and in hand | 54/58 | €155,753 | €198,295 | +€42,542 | +27.3% |
| Deferred charges and accrued income | 490/1 | €1,291 | €1,819 | +€528 | +40.9% |
| Total equity and liabilities | 10/49 | €1,514,347 | €1,477,080 | -€37,267 | -2.5% |
| Equity | 10/15 | €444,020 | €497,583 | +€53,562 | +12.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €436,625 | €490,295 | +€53,670 | +12.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €436,625 | €490,295 | +€53,670 | +12.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €1,195 | €1,087 | -€108 | -9.0% |
| Provisions and deferred taxes | 16 | €398 | €362 | -€36 | -9.0% |
| Deferred taxes | 168 | €398 | €362 | -€36 | -9.0% |
| Amounts payable | 17/49 | €1,069,928 | €979,135 | -€90,793 | -8.5% |
| Amounts payable after more than one year | 17 | €785,714 | €707,143 | -€78,571 | -10.0% |
| Financial debts | 170/4 | €785,714 | €707,143 | -€78,571 | -10.0% |
| Amounts payable within one year | 42/48 | €279,876 | €267,563 | -€12,313 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €78,571 | €78,571 | = | 0.0% |
| Trade debts | 44 | €13,506 | €5,021 | -€8,485 | -62.8% |
| Suppliers | 440/4 | €13,506 | €5,021 | -€8,485 | -62.8% |
| Taxes, remuneration and social security | 45 | €37,522 | €39,948 | +€2,426 | +6.5% |
| Taxes | 450/3 | €11,691 | €13,773 | +€2,082 | +17.8% |
| Remuneration and social security | 454/9 | €25,831 | €26,174 | +€344 | +1.3% |
| Other amounts payable | 47/48 | €150,277 | €144,023 | -€6,254 | -4.2% |
| Accrued charges and deferred income | 492/3 | €4,338 | €4,429 | +€91 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,989 | €87,976 | +€987 | +1.1% |
| Other operating charges | 640/8 | €665 | €1,278 | +€614 | +92.3% |
| Non-recurring operating charges | 66A | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €140,904 | €171,995 | +€31,092 | +22.1% |
| Operating profit (loss) | 9901 | €53,200 | €82,740 | +€29,540 | +55.5% |
| Financial income | 75/76B | €108 | €108 | = | 0.0% |
| Recurring financial income | 75 | €108 | €108 | = | 0.0% |
| Financial charges | 65/66B | €9,240 | €8,430 | -€810 | -8.8% |
| Recurring financial charges | 65 | €9,240 | €8,430 | -€810 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €44,068 | €74,418 | +€30,350 | +68.9% |
| Transfer from deferred taxes | 780 | €36 | €36 | = | 0.0% |
| Income taxes | 67/77 | €12,511 | €20,784 | +€8,273 | +66.1% |
| Profit (loss) for the period | 9904 | €31,593 | €53,670 | +€22,077 | +69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,593 | €53,670 | +€22,077 | +69.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.