DAP Assisi: 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 Assisi
Largest movements
- Stocks and contracts +€29,252
new in 2025: €29,252
- Tangible fixed assets -€12,269
down €12,269 (-21.0%), from €58,301 to €46,032
of which Plant, machinery and equipment: -€11,986
- Receivables within one year +€3,853
up €3,853 (+99.4%), from €3,876 to €7,729
of which Other amounts receivable: +€6,446
- Profit (loss) carried forward -€52,258
down €52,258 (-100.0%), from €52,258 to €0
- Other debts +€42,790
up €42,790 (+5124.4%), from €835 to €43,625
- Reserves +€29,468
new in 2025: €29,468
- Tax, wage and social debts +€10,289
up €10,289 (+258.2%), from €3,984 to €14,273
- Debts after one year -€6,323
down €6,323 (-100.0%), from €6,323 to €0
- Depreciation +€1,510
up €1,510 (+14.0%), from €10,759 to €12,269
- Gross operating margin -€1,277
down €1,277 (-2.5%), from €51,123 to €49,846
- Financial charges -€1,116
down €1,116 (-56.4%), from €1,978 to €862
- Taxes +€667
up €667 (+8.2%), from €8,116 to €8,783
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 | €80,837 | €101,133 | +€20,296 | +25.1% |
| Fixed assets | 21/28 | €58,301 | €46,032 | -€12,269 | -21.0% |
| Tangible fixed assets | 22/27 | €58,301 | €46,032 | -€12,269 | -21.0% |
| Plant, machinery and equipment | 23 | €57,553 | €45,567 | -€11,986 | -20.8% |
| Furniture and vehicles | 24 | €748 | €465 | -€282 | -37.8% |
| Current assets | 29/58 | €22,536 | €55,101 | +€32,565 | +144.5% |
| Stocks and contracts in progress | 3 | - | €29,252 | +€29,252 | |
| Stocks | 30/36 | - | €29,252 | +€29,252 | |
| Amounts receivable within one year | 40/41 | €3,876 | €7,729 | +€3,853 | +99.4% |
| Trade receivables | 40 | €3,791 | €1,198 | -€2,593 | -68.4% |
| Other amounts receivable | 41 | €85 | €6,531 | +€6,446 | +7561.2% |
| Cash at bank and in hand | 54/58 | €17,694 | €17,365 | -€329 | -1.9% |
| Deferred charges and accrued income | 490/1 | €966 | €755 | -€211 | -21.9% |
| Total equity and liabilities | 10/49 | €80,837 | €101,133 | +€20,296 | +25.1% |
| Equity | 10/15 | €55,258 | €32,468 | -€22,790 | -41.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €29,468 | +€29,468 | |
| Distributable reserves | 133 | - | €29,468 | +€29,468 | |
| Profit (loss) carried forward | 14 | €52,258 | €0 | -€52,258 | -100.0% |
| Amounts payable | 17/49 | €25,579 | €68,665 | +€43,086 | +168.4% |
| Amounts payable after more than one year | 17 | €6,323 | €0 | -€6,323 | -100.0% |
| Financial debts | 170/4 | €6,323 | €0 | -€6,323 | -100.0% |
| Amounts payable within one year | 42/48 | €19,256 | €68,665 | +€49,409 | +256.6% |
| Current portion of amounts payable after more than one year | 42 | €7,651 | €5,623 | -€2,028 | -26.5% |
| Trade debts | 44 | €6,785 | €5,143 | -€1,642 | -24.2% |
| Suppliers | 440/4 | €6,785 | €5,143 | -€1,642 | -24.2% |
| Taxes, remuneration and social security | 45 | €3,984 | €14,273 | +€10,289 | +258.2% |
| Taxes | 450/3 | €3,984 | €14,273 | +€10,289 | +258.2% |
| Other amounts payable | 47/48 | €835 | €43,625 | +€42,790 | +5124.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,759 | €12,269 | +€1,510 | +14.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €139 | +€139 | |
| Other operating charges | 640/8 | €278 | €763 | +€484 | +174.1% |
| Gross operating margin | 9900 | €51,123 | €49,846 | -€1,277 | -2.5% |
| Operating profit (loss) | 9901 | €40,086 | €36,675 | -€3,410 | -8.5% |
| Financial income | 75/76B | €213 | €180 | -€33 | -15.5% |
| Recurring financial income | 75 | €213 | €180 | -€33 | -15.5% |
| Financial charges | 65/66B | €1,978 | €862 | -€1,116 | -56.4% |
| Recurring financial charges | 65 | €1,978 | €862 | -€1,116 | -56.4% |
| Profit (loss) for the period before taxes | 9903 | €38,320 | €35,993 | -€2,327 | -6.1% |
| Income taxes | 67/77 | €8,116 | €8,783 | +€667 | +8.2% |
| Profit (loss) for the period | 9904 | €30,204 | €27,210 | -€2,994 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,204 | €27,210 | -€2,994 | -9.9% |
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 10 October 2026 via checked.be.