DAP BOSMAN: 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 BOSMAN
Largest movements
- Tangible fixed assets -€7,368
down €7,368 (-27.7%), from €26,622 to €19,254
of which Furniture and vehicles: -€6,778
- Deferred charges and accrued income +€4,968
up €4,968 (+2,675%), from €186 to €5,154
- Cash +€4,897
up €4,897 (+10.8%), from €45,199 to €50,096
mainly Net result for the year (+€17,724) and Tax, wage and social debts (+€10,468)
- Receivables within one year +€2,940
up €2,940 (+46.1%), from €6,375 to €9,315
of which Trade receivables: +€2,482
- Reserves +€17,724
up €17,724 (+78.2%), from €22,652 to €40,376
- Other debts -€13,426
down €13,426 (-89.7%), from €14,968 to €1,542
- Tax, wage and social debts +€10,468
up €10,468 (+261%), from €4,018 to €14,485
of which Remuneration and social security: +€12,100
- Debts after one year -€5,836
down €5,836 (-24.0%), from €24,341 to €18,505
- Accrued charges and deferred income -€2,000
no longer reported in 2025 (was €2,000)
- Gross operating margin -€8,051
down €8,051 (-20.3%), from €39,757 to €31,706
- Taxes -€1,240
down €1,240 (-21.4%), from €5,782 to €4,542
- Financial charges -€1,042
down €1,042 (-37.8%), from €2,756 to €1,714
- Depreciation -€1,019
down €1,019 (-12.2%), from €8,387 to €7,368
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 | €78,382 | €83,819 | +€5,437 | +6.9% |
| Fixed assets | 21/28 | €26,622 | €19,254 | -€7,368 | -27.7% |
| Tangible fixed assets | 22/27 | €26,622 | €19,254 | -€7,368 | -27.7% |
| Plant, machinery and equipment | 23 | €1,545 | €955 | -€590 | -38.2% |
| Furniture and vehicles | 24 | €25,077 | €18,299 | -€6,778 | -27.0% |
| Current assets | 29/58 | €51,760 | €64,565 | +€12,805 | +24.7% |
| Amounts receivable within one year | 40/41 | €6,375 | €9,315 | +€2,940 | +46.1% |
| Trade receivables | 40 | €6,375 | €8,857 | +€2,482 | +38.9% |
| Other amounts receivable | 41 | - | €458 | +€458 | |
| Cash at bank and in hand | 54/58 | €45,199 | €50,096 | +€4,897 | +10.8% |
| Deferred charges and accrued income | 490/1 | €186 | €5,154 | +€4,968 | +2,675% |
| Total equity and liabilities | 10/49 | €78,382 | €83,819 | +€5,437 | +6.9% |
| Equity | 10/15 | €25,652 | €43,376 | +€17,724 | +69.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,652 | €40,376 | +€17,724 | +78.2% |
| Distributable reserves | 133 | €22,652 | €40,376 | +€17,724 | +78.2% |
| Amounts payable | 17/49 | €52,730 | €40,443 | -€12,287 | -23.3% |
| Amounts payable after more than one year | 17 | €24,341 | €18,505 | -€5,836 | -24.0% |
| Financial debts | 170/4 | €24,341 | €18,505 | -€5,836 | -24.0% |
| Amounts payable within one year | 42/48 | €26,389 | €21,938 | -€4,451 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €5,506 | €5,836 | +€330 | +6.0% |
| Trade debts | 44 | €1,896 | €74 | -€1,822 | -96.1% |
| Suppliers | 440/4 | €1,896 | €74 | -€1,822 | -96.1% |
| Taxes, remuneration and social security | 45 | €4,018 | €14,485 | +€10,468 | +261% |
| Taxes | 450/3 | €4,018 | €2,385 | -€1,632 | -40.6% |
| Remuneration and social security | 454/9 | - | €12,100 | +€12,100 | |
| Other amounts payable | 47/48 | €14,968 | €1,542 | -€13,426 | -89.7% |
| Accrued charges and deferred income | 492/3 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,387 | €7,368 | -€1,019 | -12.2% |
| Other operating charges | 640/8 | €180 | €365 | +€185 | +103% |
| Gross operating margin | 9900 | €39,757 | €31,706 | -€8,051 | -20.3% |
| Operating profit (loss) | 9901 | €31,190 | €23,972 | -€7,218 | -23.1% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €2,756 | €1,714 | -€1,042 | -37.8% |
| Recurring financial charges | 65 | €2,756 | €1,714 | -€1,042 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €28,434 | €22,266 | -€6,168 | -21.7% |
| Income taxes | 67/77 | €5,782 | €4,542 | -€1,240 | -21.4% |
| Profit (loss) for the period | 9904 | €22,652 | €17,724 | -€4,928 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,652 | €17,724 | -€4,928 | -21.8% |
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 13 October 2026 via checked.be.