DAP Cloots: 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 Cloots
Largest movements
- Intangible fixed assets -€71,121
down €71,121 (-21.4%), from €331,834 to €260,713
- Tangible fixed assets +€26,535
up €26,535 (+31.6%), from €83,906 to €110,440
of which Plant, machinery and equipment: +€15,356
- Cash +€18,609
up €18,609 (+64.6%), from €28,801 to €47,411
mainly Depreciation (+€107,928) and Trade debts (+€40,818)
- Stocks and contracts +€12,557
up €12,557 (+14.9%), from €84,470 to €97,026
- Deferred charges and accrued income -€11,876
down €11,876 (-72.9%), from €16,282 to €4,406
- Profit (loss) carried forward -€71,500
down €71,500 (-45.0%), from -€159,029 to -€230,529
- Trade debts +€40,818
up €40,818 (+45.3%), from €90,078 to €130,896
- Tax, wage and social debts +€11,083
up €11,083 (+175%), from €6,320 to €17,403
of which Remuneration and social security: +€10,713
- Current portion of long-term debt +€6,606
new in 2025: €6,606
- Staff costs +€33,530
up €33,530 (+30.9%), from €108,530 to €142,060
- Financial charges -€8,830
down €8,830 (-32.3%), from €27,299 to €18,469
- Depreciation +€8,020
up €8,020 (+8.0%), from €99,908 to €107,928
- Gross operating margin +€6,774
up €6,774 (+3.5%), from €192,037 to €198,811
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 | €574,477 | €559,488 | -€14,990 | -2.6% |
| Fixed assets | 21/28 | €415,740 | €371,153 | -€44,587 | -10.7% |
| Intangible fixed assets | 21 | €331,834 | €260,713 | -€71,121 | -21.4% |
| Tangible fixed assets | 22/27 | €83,906 | €110,440 | +€26,535 | +31.6% |
| Plant, machinery and equipment | 23 | €61,511 | €76,867 | +€15,356 | +25.0% |
| Furniture and vehicles | 24 | €22,395 | €18,616 | -€3,779 | -16.9% |
| Other tangible fixed assets | 26 | - | €14,957 | +€14,957 | |
| Current assets | 29/58 | €158,738 | €188,335 | +€29,597 | +18.6% |
| Stocks and contracts in progress | 3 | €84,470 | €97,026 | +€12,557 | +14.9% |
| Stocks | 30/36 | €84,470 | €97,026 | +€12,557 | +14.9% |
| Amounts receivable within one year | 40/41 | €29,185 | €39,492 | +€10,307 | +35.3% |
| Trade receivables | 40 | €23,246 | €39,355 | +€16,109 | +69.3% |
| Other amounts receivable | 41 | €5,938 | €137 | -€5,802 | -97.7% |
| Cash at bank and in hand | 54/58 | €28,801 | €47,411 | +€18,609 | +64.6% |
| Deferred charges and accrued income | 490/1 | €16,282 | €4,406 | -€11,876 | -72.9% |
| Total equity and liabilities | 10/49 | €574,477 | €559,488 | -€14,990 | -2.6% |
| Equity | 10/15 | -€109,029 | -€180,529 | -€71,500 | -65.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,029 | -€230,529 | -€71,500 | -45.0% |
| Amounts payable | 17/49 | €683,506 | €740,016 | +€56,510 | +8.3% |
| Amounts payable after more than one year | 17 | €561,079 | €559,143 | -€1,936 | -0.3% |
| Financial debts | 170/4 | €561,079 | €559,143 | -€1,936 | -0.3% |
| Amounts payable within one year | 42/48 | €96,398 | €154,904 | +€58,506 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | - | €6,606 | +€6,606 | |
| Trade debts | 44 | €90,078 | €130,896 | +€40,818 | +45.3% |
| Suppliers | 440/4 | €90,078 | €130,896 | +€40,818 | +45.3% |
| Taxes, remuneration and social security | 45 | €6,320 | €17,403 | +€11,083 | +175% |
| Taxes | 450/3 | - | €370 | +€370 | |
| Remuneration and social security | 454/9 | €6,320 | €17,033 | +€10,713 | +170% |
| Accrued charges and deferred income | 492/3 | €26,030 | €25,969 | -€60 | -0.2% |
| Non-recurring operating income | 76A | - | €4 | +€4 | |
| Remuneration, social security and pensions | 62 | €108,530 | €142,060 | +€33,530 | +30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,908 | €107,928 | +€8,020 | +8.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €651 | +€651 | |
| Other operating charges | 640/8 | €307 | €1,219 | +€912 | +297% |
| Non-recurring operating charges | 66A | €393 | - | -€393 | |
| Gross operating margin | 9900 | €192,037 | €198,811 | +€6,774 | +3.5% |
| Operating profit (loss) | 9901 | -€17,102 | -€53,047 | -€35,945 | -210% |
| Financial income | 75/76B | €269 | €16 | -€253 | -94.2% |
| Recurring financial income | 75 | €269 | €16 | -€253 | -94.2% |
| Financial charges | 65/66B | €27,299 | €18,469 | -€8,830 | -32.3% |
| Recurring financial charges | 65 | €27,299 | €18,469 | -€8,830 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | -€44,131 | -€71,500 | -€27,369 | -62.0% |
| Profit (loss) for the period | 9904 | -€44,131 | -€71,500 | -€27,369 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,131 | -€71,500 | -€27,369 | -62.0% |
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 20 October 2026 via checked.be.