DAP Amor: 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.
DAP Amor
Largest movements
- Tangible fixed assets -€34,775
down €34,775 (-13.0%), from €267,618 to €232,843
- Cash +€18,383
up €18,383 (+44.0%), from €41,776 to €60,159
mainly Net result for the year (+€65,662) and Depreciation (+€35,483)
- Stocks and contracts +€8,701
up €8,701 (+36.2%), from €24,057 to €32,758
- Receivables within one year -€3,682
down €3,682 (-41.3%), from €8,922 to €5,241
of which Other amounts receivable: -€4,463
- Debts after one year -€39,364
down €39,364 (-22.8%), from €172,862 to €133,497
- Reserves +€27,436
up €27,436 (+39.4%), from €69,663 to €97,099
- Other debts -€12,098
down €12,098 (-79.4%), from €15,239 to €3,141
- Tax, wage and social debts +€11,886
up €11,886 (+88.7%), from €13,395 to €25,282
of which Taxes: +€11,886
- Trade debts -€3,765
down €3,765 (-23.5%), from €15,992 to €12,227
- Gross operating margin +€35,292
up €35,292 (+39.2%), from €90,053 to €125,345
- Taxes +€6,717
up €6,717 (+64.5%), from €10,409 to €17,126
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 | €346,067 | €332,701 | -€13,365 | -3.9% |
| Fixed assets | 21/28 | €267,618 | €232,843 | -€34,775 | -13.0% |
| Tangible fixed assets | 22/27 | €267,618 | €232,843 | -€34,775 | -13.0% |
| Land and buildings | 22 | €201,713 | €190,039 | -€11,674 | -5.8% |
| Plant, machinery and equipment | 23 | €40,266 | €28,566 | -€11,701 | -29.1% |
| Furniture and vehicles | 24 | €25,639 | €14,238 | -€11,401 | -44.5% |
| Current assets | 29/58 | €78,449 | €99,858 | +€21,410 | +27.3% |
| Stocks and contracts in progress | 3 | €24,057 | €32,758 | +€8,701 | +36.2% |
| Stocks | 30/36 | €24,057 | €32,758 | +€8,701 | +36.2% |
| Amounts receivable within one year | 40/41 | €8,922 | €5,241 | -€3,682 | -41.3% |
| Trade receivables | 40 | €4,446 | €5,228 | +€781 | +17.6% |
| Other amounts receivable | 41 | €4,476 | €13 | -€4,463 | -99.7% |
| Cash at bank and in hand | 54/58 | €41,776 | €60,159 | +€18,383 | +44.0% |
| Deferred charges and accrued income | 490/1 | €3,693 | €1,700 | -€1,992 | -54.0% |
| Total equity and liabilities | 10/49 | €346,067 | €332,701 | -€13,365 | -3.9% |
| Equity | 10/15 | €88,263 | €115,699 | +€27,436 | +31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €69,663 | €97,099 | +€27,436 | +39.4% |
| Distributable reserves | 133 | €69,663 | €97,099 | +€27,436 | +39.4% |
| Amounts payable | 17/49 | €257,804 | €217,003 | -€40,801 | -15.8% |
| Amounts payable after more than one year | 17 | €172,862 | €133,497 | -€39,364 | -22.8% |
| Financial debts | 170/4 | €172,862 | €133,497 | -€39,364 | -22.8% |
| Amounts payable within one year | 42/48 | €83,990 | €80,015 | -€3,975 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €37,832 | €39,364 | +€1,533 | +4.1% |
| Trade debts | 44 | €15,992 | €12,227 | -€3,765 | -23.5% |
| Suppliers | 440/4 | €15,992 | €12,227 | -€3,765 | -23.5% |
| Advances received on contracts in progress | 46 | €1,532 | - | -€1,532 | |
| Taxes, remuneration and social security | 45 | €13,395 | €25,282 | +€11,886 | +88.7% |
| Taxes | 450/3 | €8,395 | €20,282 | +€11,886 | +142% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | = | 0.0% |
| Other amounts payable | 47/48 | €15,239 | €3,141 | -€12,098 | -79.4% |
| Accrued charges and deferred income | 492/3 | €952 | €3,491 | +€2,539 | +267% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,387 | €35,483 | +€96 | +0.3% |
| Other operating charges | 640/8 | €1,992 | €2,300 | +€308 | +15.5% |
| Gross operating margin | 9900 | €90,053 | €125,345 | +€35,292 | +39.2% |
| Operating profit (loss) | 9901 | €52,674 | €87,562 | +€34,888 | +66.2% |
| Financial income | 75/76B | €1,756 | €1,651 | -€105 | -6.0% |
| Recurring financial income | 75 | €1,756 | €1,651 | -€105 | -6.0% |
| Financial charges | 65/66B | €5,795 | €6,425 | +€630 | +10.9% |
| Recurring financial charges | 65 | €5,795 | €6,425 | +€630 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | €48,635 | €82,788 | +€34,153 | +70.2% |
| Income taxes | 67/77 | €10,409 | €17,126 | +€6,717 | +64.5% |
| Profit (loss) for the period | 9904 | €38,226 | €65,662 | +€27,436 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,226 | €65,662 | +€27,436 | +71.8% |
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 16 October 2026 via checked.be.