DAP Beestig: 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 Beestig
Largest movements
- Cash +€36,955
up €36,955 (+30.7%), from €120,436 to €157,391
mainly Net result for the year (+€186,502) and Current portion of long-term debt (+€35,225)
- Tangible fixed assets +€36,658
up €36,658 (+40.7%), from €90,069 to €126,728
of which Furniture and vehicles: +€49,143
- Receivables within one year +€13,931
up €13,931 (+224.0%), from €6,218 to €20,149
of which Other amounts receivable: +€11,231
- Stocks and contracts -€8,621
down €8,621 (-14.5%), from €59,362 to €50,741
- Current portion of long-term debt +€35,225
new in 2025: €35,225
- Debts after one year +€19,085
up €19,085 (+76.3%), from €25,000 to €44,085
- Other debts +€12,217
up €12,217 (+5.8%), from €210,677 to €222,894
- Tax, wage and social debts +€9,743
up €9,743 (+140.2%), from €6,947 to €16,690
of which Taxes: +€7,285
- Gross operating margin +€11,473
up €11,473 (+3.9%), from €290,993 to €302,466
- Depreciation -€6,200
down €6,200 (-26.8%), from €23,114 to €16,913
- Taxes +€4,923
up €4,923 (+9.4%), from €52,168 to €57,091
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 | €278,363 | €357,191 | +€78,829 | +28.3% |
| Fixed assets | 21/28 | €90,069 | €126,728 | +€36,658 | +40.7% |
| Tangible fixed assets | 22/27 | €90,069 | €126,728 | +€36,658 | +40.7% |
| Plant, machinery and equipment | 23 | €7,515 | €7,403 | -€112 | -1.5% |
| Furniture and vehicles | 24 | €8,700 | €57,842 | +€49,143 | +564.9% |
| Other tangible fixed assets | 26 | €73,855 | €61,483 | -€12,372 | -16.8% |
| Current assets | 29/58 | €188,294 | €230,464 | +€42,170 | +22.4% |
| Stocks and contracts in progress | 3 | €59,362 | €50,741 | -€8,621 | -14.5% |
| Stocks | 30/36 | €59,362 | €50,741 | -€8,621 | -14.5% |
| Amounts receivable within one year | 40/41 | €6,218 | €20,149 | +€13,931 | +224.0% |
| Trade receivables | 40 | €2,831 | €5,531 | +€2,700 | +95.4% |
| Other amounts receivable | 41 | €3,387 | €14,618 | +€11,231 | +331.6% |
| Cash at bank and in hand | 54/58 | €120,436 | €157,391 | +€36,955 | +30.7% |
| Deferred charges and accrued income | 490/1 | €2,278 | €2,183 | -€95 | -4.2% |
| Total equity and liabilities | 10/49 | €278,363 | €357,191 | +€78,829 | +28.3% |
| Equity | 10/15 | €20,509 | €20,511 | +€2 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49 | €51 | +€2 | +3.7% |
| Amounts payable | 17/49 | €257,854 | €336,681 | +€78,827 | +30.6% |
| Amounts payable after more than one year | 17 | €25,000 | €44,085 | +€19,085 | +76.3% |
| Financial debts | 170/4 | €25,000 | €44,085 | +€19,085 | +76.3% |
| Amounts payable within one year | 42/48 | €232,854 | €292,596 | +€59,742 | +25.7% |
| Current portion of amounts payable after more than one year | 42 | - | €35,225 | +€35,225 | |
| Financial debts | 43 | €159 | €101 | -€58 | -36.4% |
| Credit institutions | 430/8 | €159 | €101 | -€58 | -36.4% |
| Trade debts | 44 | €15,071 | €17,686 | +€2,615 | +17.3% |
| Suppliers | 440/4 | €15,071 | €17,686 | +€2,615 | +17.3% |
| Taxes, remuneration and social security | 45 | €6,947 | €16,690 | +€9,743 | +140.2% |
| Taxes | 450/3 | €1,776 | €9,062 | +€7,285 | +410.1% |
| Remuneration and social security | 454/9 | €5,171 | €7,629 | +€2,458 | +47.5% |
| Other amounts payable | 47/48 | €210,677 | €222,894 | +€12,217 | +5.8% |
| Non-recurring operating income | 76A | - | €5,700 | +€5,700 | |
| Remuneration, social security and pensions | 62 | €40,842 | €40,559 | -€282 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,114 | €16,913 | -€6,200 | -26.8% |
| Other operating charges | 640/8 | €231 | €224 | -€7 | -3.0% |
| Gross operating margin | 9900 | €290,993 | €302,466 | +€11,473 | +3.9% |
| Operating profit (loss) | 9901 | €226,806 | €244,769 | +€17,963 | +7.9% |
| Financial income | 75/76B | €1,019 | €825 | -€194 | -19.0% |
| Recurring financial income | 75 | €1,019 | €825 | -€194 | -19.0% |
| Financial charges | 65/66B | €1,965 | €2,002 | +€38 | +1.9% |
| Recurring financial charges | 65 | €1,965 | €2,002 | +€38 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €225,861 | €243,593 | +€17,731 | +7.9% |
| Income taxes | 67/77 | €52,168 | €57,091 | +€4,923 | +9.4% |
| Profit (loss) for the period | 9904 | €173,693 | €186,502 | +€12,809 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €173,693 | €186,502 | +€12,809 | +7.4% |
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.