DAP Brechtse Hei: 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 Brechtse Hei
Largest movements
- Tangible fixed assets -€9,916
down €9,916 (-8.5%), from €116,756 to €106,840
of which Other tangible fixed assets: -€7,441
- Receivables within one year +€8,932
up €8,932 (+5.9%), from €151,043 to €159,976
of which Trade receivables: +€11,714
- Cash -€6,576
down €6,576 (-34.9%), from €18,828 to €12,251
mainly Debts after one year (-€26,604) and Other debts (-€21,906)
- Reserves +€39,070
up €39,070 (+24.4%), from €159,810 to €198,880
of which Distributable reserves: +€39,070
- Debts after one year -€26,604
down €26,604 (-33.0%), from €80,686 to €54,082
- Other debts -€21,906
down €21,906 (-24.7%), from €88,781 to €66,875
- Tax, wage and social debts +€10,202
up €10,202 (+149%), from €6,835 to €17,037
of which Taxes: +€9,633
- Trade debts -€8,864
down €8,864 (-14.9%), from €59,617 to €50,753
- Gross operating margin +€25,146
up €25,146 (+39.2%), from €64,172 to €89,318
- Staff costs +€6,416
up €6,416 (+69.8%), from €9,189 to €15,605
- Financial charges -€5,437
down €5,437 (-78.2%), from €6,952 to €1,515
- Taxes +€5,037
up €5,037 (+97.1%), from €5,186 to €10,224
- Depreciation +€2,026
up €2,026 (+10.5%), from €19,344 to €21,370
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 | €427,116 | €419,077 | -€8,039 | -1.9% |
| Fixed assets | 21/28 | €117,756 | €107,840 | -€9,916 | -8.4% |
| Tangible fixed assets | 22/27 | €116,756 | €106,840 | -€9,916 | -8.5% |
| Land and buildings | 22 | €70,750 | €65,696 | -€5,054 | -7.1% |
| Plant, machinery and equipment | 23 | €8,049 | €15,391 | +€7,342 | +91.2% |
| Furniture and vehicles | 24 | €7,941 | €3,177 | -€4,764 | -60.0% |
| Other tangible fixed assets | 26 | €30,017 | €22,576 | -€7,441 | -24.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €309,360 | €311,237 | +€1,877 | +0.6% |
| Stocks and contracts in progress | 3 | €139,489 | €139,010 | -€479 | -0.3% |
| Stocks | 30/36 | €139,489 | €139,010 | -€479 | -0.3% |
| Amounts receivable within one year | 40/41 | €151,043 | €159,976 | +€8,932 | +5.9% |
| Trade receivables | 40 | €148,262 | €159,976 | +€11,714 | +7.9% |
| Other amounts receivable | 41 | €2,781 | - | -€2,781 | |
| Cash at bank and in hand | 54/58 | €18,828 | €12,251 | -€6,576 | -34.9% |
| Total equity and liabilities | 10/49 | €427,116 | €419,077 | -€8,039 | -1.9% |
| Equity | 10/15 | €178,360 | €217,430 | +€39,070 | +21.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €159,810 | €198,880 | +€39,070 | +24.4% |
| Tax-exempt reserves | 132 | €19,600 | €19,600 | = | 0.0% |
| Distributable reserves | 133 | €140,210 | €179,280 | +€39,070 | +27.9% |
| Amounts payable | 17/49 | €248,756 | €201,647 | -€47,110 | -18.9% |
| Amounts payable after more than one year | 17 | €80,686 | €54,082 | -€26,604 | -33.0% |
| Financial debts | 170/4 | €80,686 | €54,082 | -€26,604 | -33.0% |
| Amounts payable within one year | 42/48 | €161,774 | €141,269 | -€20,505 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €6,541 | €6,604 | +€63 | +1.0% |
| Trade debts | 44 | €59,617 | €50,753 | -€8,864 | -14.9% |
| Suppliers | 440/4 | €59,617 | €50,753 | -€8,864 | -14.9% |
| Taxes, remuneration and social security | 45 | €6,835 | €17,037 | +€10,202 | +149% |
| Taxes | 450/3 | €5,188 | €14,821 | +€9,633 | +186% |
| Remuneration and social security | 454/9 | €1,647 | €2,216 | +€569 | +34.5% |
| Other amounts payable | 47/48 | €88,781 | €66,875 | -€21,906 | -24.7% |
| Accrued charges and deferred income | 492/3 | €6,296 | €6,296 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €9,189 | €15,605 | +€6,416 | +69.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,344 | €21,370 | +€2,026 | +10.5% |
| Other operating charges | 640/8 | €2,404 | €1,616 | -€788 | -32.8% |
| Gross operating margin | 9900 | €64,172 | €89,318 | +€25,146 | +39.2% |
| Operating profit (loss) | 9901 | €33,235 | €50,727 | +€17,492 | +52.6% |
| Financial income | 75/76B | €154 | €81 | -€73 | -47.4% |
| Recurring financial income | 75 | €154 | €81 | -€73 | -47.4% |
| Financial charges | 65/66B | €6,952 | €1,515 | -€5,437 | -78.2% |
| Recurring financial charges | 65 | €6,952 | €1,515 | -€5,437 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | €26,437 | €49,294 | +€22,856 | +86.5% |
| Income taxes | 67/77 | €5,186 | €10,224 | +€5,037 | +97.1% |
| Profit (loss) for the period | 9904 | €21,251 | €39,070 | +€17,819 | +83.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,251 | €39,070 | +€17,819 | +83.8% |
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 24 October 2026 via checked.be.