DAN-DAP: 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.
DAN-DAP
Largest movements
- Current investments +€1.0m
new in 2025: €1.0m
- Cash -€773,416
down €773,416 (-31.9%), from €2.4m to €1.6m
mainly Current investments (-€1.0m) and Contributions, distributions and other (-€486,800)
- Tangible fixed assets -€70,134
down €70,134 (-2.6%), from €2.7m to €2.7m
of which Furniture and vehicles: -€161,309
- Trade debts +€263,227
up €263,227 (+281.9%), from €93,385 to €356,612
- Tax, wage and social debts -€146,216
down €146,216 (-57.0%), from €256,703 to €110,487
of which Taxes: -€133,120
- Debts after one year -€80,218
down €80,218 (-21.5%), from €372,945 to €292,727
- Other debts +€60,342
up €60,342 (+14.9%), from €404,420 to €464,763
- Staff costs +€270,006
up €270,006 (+21.3%), from €1.3m to €1.5m
- Taxes -€82,748
down €82,748 (-25.6%), from €323,291 to €240,543
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 | €5,245,544 | €5,403,555 | +€158,011 | +3.0% |
| Fixed assets | 21/28 | €2,740,838 | €2,670,703 | -€70,134 | -2.6% |
| Tangible fixed assets | 22/27 | €2,740,838 | €2,670,703 | -€70,134 | -2.6% |
| Land and buildings | 22 | €2,296,475 | €2,349,935 | +€53,459 | +2.3% |
| Plant, machinery and equipment | 23 | €61,555 | €99,270 | +€37,715 | +61.3% |
| Furniture and vehicles | 24 | €382,807 | €221,499 | -€161,309 | -42.1% |
| Current assets | 29/58 | €2,504,707 | €2,732,852 | +€228,145 | +9.1% |
| Stocks and contracts in progress | 3 | €48,482 | €52,473 | +€3,991 | +8.2% |
| Stocks | 30/36 | €48,482 | €52,473 | +€3,991 | +8.2% |
| Amounts receivable within one year | 40/41 | - | €9,699 | +€9,699 | |
| Trade receivables | 40 | - | €242 | +€242 | |
| Other amounts receivable | 41 | - | €9,457 | +€9,457 | |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €2,422,452 | €1,649,036 | -€773,416 | -31.9% |
| Deferred charges and accrued income | 490/1 | €33,772 | €21,644 | -€12,129 | -35.9% |
| Total equity and liabilities | 10/49 | €5,245,544 | €5,403,555 | +€158,011 | +3.0% |
| Equity | 10/15 | €4,045,758 | €4,098,748 | +€52,990 | +1.3% |
| Contributions | 10/11 | €871,500 | €871,500 | = | 0.0% |
| Reserves | 13 | €3,174,258 | €3,227,248 | +€52,990 | +1.7% |
| Non-distributable reserves | 130/1 | €61,200 | €61,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €53,799 | €53,799 | = | 0.0% |
| Other | 1319 | €7,401 | €7,401 | = | 0.0% |
| Distributable reserves | 133 | €3,113,058 | €3,166,048 | +€52,990 | +1.7% |
| Amounts payable | 17/49 | €1,199,787 | €1,304,807 | +€105,020 | +8.8% |
| Amounts payable after more than one year | 17 | €372,945 | €292,727 | -€80,218 | -21.5% |
| Financial debts | 170/4 | €372,945 | €292,727 | -€80,218 | -21.5% |
| Amounts payable within one year | 42/48 | €826,842 | €1,012,080 | +€185,238 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €72,333 | €80,218 | +€7,885 | +10.9% |
| Trade debts | 44 | €93,385 | €356,612 | +€263,227 | +281.9% |
| Suppliers | 440/4 | €93,385 | €356,612 | +€263,227 | +281.9% |
| Taxes, remuneration and social security | 45 | €256,703 | €110,487 | -€146,216 | -57.0% |
| Taxes | 450/3 | €143,192 | €10,072 | -€133,120 | -93.0% |
| Remuneration and social security | 454/9 | €113,511 | €100,415 | -€13,096 | -11.5% |
| Other amounts payable | 47/48 | €404,420 | €464,763 | +€60,342 | +14.9% |
| Remuneration, social security and pensions | 62 | €1,267,534 | €1,537,540 | +€270,006 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338,282 | €357,224 | +€18,941 | +5.6% |
| Other operating charges | 640/8 | €26,113 | €13,724 | -€12,389 | -47.4% |
| Gross operating margin | 9900 | €2,690,478 | €2,698,804 | +€8,326 | +0.3% |
| Operating profit (loss) | 9901 | €1,058,549 | €790,316 | -€268,233 | -25.3% |
| Financial income | 75/76B | - | €6,477 | +€6,477 | |
| Recurring financial income | 75 | - | €6,477 | +€6,477 | |
| Financial charges | 65/66B | €22,758 | €16,459 | -€6,300 | -27.7% |
| Recurring financial charges | 65 | €22,758 | €16,459 | -€6,300 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €1,035,791 | €780,334 | -€255,457 | -24.7% |
| Income taxes | 67/77 | €323,291 | €240,543 | -€82,748 | -25.6% |
| Profit (loss) for the period | 9904 | €712,499 | €539,791 | -€172,708 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €712,499 | €539,791 | -€172,708 | -24.2% |
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 12 October 2026 via checked.be.