DAP AniMar: what changed
Two fiscal 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 AniMar
Largest movements
- Cash +€27,991
up €27,991 (+4680.5%), from €598 to €28,589
mainly Net result for the year (+€25,382) and Depreciation (+€8,623)
- Current investments +€8,500
up €8,500 (+130.8%), from €6,500 to €15,000
- Tangible fixed assets -€6,823
down €6,823 (-17.6%), from €38,865 to €32,042
of which Leasing and similar rights: -€6,117
- Receivables within one year -€3,915
down €3,915 (-28.8%), from €13,617 to €9,702
of which Trade receivables: -€7,526
- Reserves +€25,382
up €25,382 (+96.5%), from €26,304 to €51,686
- Debts after one year -€5,658
down €5,658 (-24.7%), from €22,868 to €17,211
- Tax, wage and social debts +€4,806
new in 2025: €4,806
- Trade debts +€1,078
up €1,078 (+79.5%), from €1,355 to €2,433
- Gross operating margin +€30,632
up €30,632 (+166.6%), from €18,387 to €49,018
- Taxes +€8,746
up €8,746 (+215.4%), from €4,060 to €12,806
- Depreciation +€5,441
up €5,441 (+171.0%), from €3,182 to €8,623
- Other operating charges +€497
up €497 (+50.1%), from €990 to €1,487
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 | €60,670 | €85,803 | +€25,133 | +41.4% |
| Fixed assets | 21/28 | €38,865 | €32,042 | -€6,823 | -17.6% |
| Tangible fixed assets | 22/27 | €38,865 | €32,042 | -€6,823 | -17.6% |
| Furniture and vehicles | 24 | €1,586 | €880 | -€706 | -44.5% |
| Leasing and similar rights | 25 | €37,279 | €31,162 | -€6,117 | -16.4% |
| Current assets | 29/58 | €21,805 | €53,762 | +€31,956 | +146.6% |
| Amounts receivable within one year | 40/41 | €13,617 | €9,702 | -€3,915 | -28.8% |
| Trade receivables | 40 | €8,247 | €721 | -€7,526 | -91.3% |
| Other amounts receivable | 41 | €5,370 | €8,981 | +€3,611 | +67.2% |
| Current investments | 50/53 | €6,500 | €15,000 | +€8,500 | +130.8% |
| Cash at bank and in hand | 54/58 | €598 | €28,589 | +€27,991 | +4680.5% |
| Deferred charges and accrued income | 490/1 | €1,090 | €470 | -€620 | -56.9% |
| Total equity and liabilities | 10/49 | €60,670 | €85,803 | +€25,133 | +41.4% |
| Equity | 10/15 | €29,304 | €54,686 | +€25,382 | +86.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €26,304 | €51,686 | +€25,382 | +96.5% |
| Distributable reserves | 133 | €26,304 | €51,686 | +€25,382 | +96.5% |
| Amounts payable | 17/49 | €31,366 | €31,117 | -€249 | -0.8% |
| Amounts payable after more than one year | 17 | €22,868 | €17,211 | -€5,658 | -24.7% |
| Financial debts | 170/4 | €22,868 | €17,211 | -€5,658 | -24.7% |
| Amounts payable within one year | 42/48 | €8,497 | €13,907 | +€5,409 | +63.7% |
| Current portion of amounts payable after more than one year | 42 | €5,452 | €5,658 | +€206 | +3.8% |
| Financial debts | 43 | €1,691 | €1,010 | -€681 | -40.3% |
| Other loans | 439 | €1,691 | €1,010 | -€681 | -40.3% |
| Trade debts | 44 | €1,355 | €2,433 | +€1,078 | +79.5% |
| Suppliers | 440/4 | €1,355 | €2,433 | +€1,078 | +79.5% |
| Taxes, remuneration and social security | 45 | - | €4,806 | +€4,806 | |
| Taxes | 450/3 | - | €4,806 | +€4,806 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,182 | €8,623 | +€5,441 | +171.0% |
| Other operating charges | 640/8 | €990 | €1,487 | +€497 | +50.1% |
| Gross operating margin | 9900 | €18,387 | €49,018 | +€30,632 | +166.6% |
| Operating profit (loss) | 9901 | €14,214 | €38,908 | +€24,694 | +173.7% |
| Financial income | 75/76B | €1 | €332 | +€330 | +28484.5% |
| Recurring financial income | 75 | €1 | €332 | +€330 | +28484.5% |
| Financial charges | 65/66B | €663 | €1,052 | +€388 | +58.5% |
| Recurring financial charges | 65 | €663 | €1,052 | +€388 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | €13,552 | €38,188 | +€24,636 | +181.8% |
| Income taxes | 67/77 | €4,060 | €12,806 | +€8,746 | +215.4% |
| Profit (loss) for the period | 9904 | €9,492 | €25,382 | +€15,890 | +167.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,492 | €25,382 | +€15,890 | +167.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.