DAP-COM: 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-COM
Largest movements
- Tangible fixed assets +€8,670
up €8,670 (+97.0%), from €8,934 to €17,604
- Cash +€8,299
up €8,299 (+48,449%), from €17 to €8,317
mainly Net result for the year (+€18,086) and Other debts (+€16,761)
- Receivables within one year +€1,610
up €1,610 (+10.3%), from €15,685 to €17,295
of which Trade receivables: +€1,000
- Profit (loss) carried forward +€18,086
up €18,086 (+33.2%), from -€54,400 to -€36,314
- Other debts +€16,761
up €16,761 (+85.7%), from €19,547 to €36,307
- Trade debts -€10,015
down €10,015 (-63.3%), from €15,815 to €5,800
- Tax, wage and social debts -€6,253
down €6,253 (-25.5%), from €24,550 to €18,297
of which Remuneration and social security: -€9,110
- Gross operating margin +€46,359
up €46,359 (+38.2%), from €121,405 to €167,764
- Staff costs -€10,431
down €10,431 (-7.0%), from €148,539 to €138,108
- Other operating charges +€6,223
up €6,223 (+406%), from €1,534 to €7,758
- Depreciation -€5,761
down €5,761 (-63.4%), from €9,091 to €3,330
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,971 | €44,551 | +€18,580 | +71.5% |
| Fixed assets | 21/28 | €10,269 | €18,939 | +€8,670 | +84.4% |
| Tangible fixed assets | 22/27 | €8,934 | €17,604 | +€8,670 | +97.0% |
| Furniture and vehicles | 24 | €8,934 | €17,604 | +€8,670 | +97.0% |
| Financial fixed assets | 28 | €1,335 | €1,335 | = | 0.0% |
| Current assets | 29/58 | €15,702 | €25,611 | +€9,909 | +63.1% |
| Amounts receivable within one year | 40/41 | €15,685 | €17,295 | +€1,610 | +10.3% |
| Trade receivables | 40 | €15,685 | €16,685 | +€1,000 | +6.4% |
| Other amounts receivable | 41 | - | €610 | +€610 | |
| Cash at bank and in hand | 54/58 | €17 | €8,317 | +€8,299 | +48,449% |
| Total equity and liabilities | 10/49 | €25,971 | €44,551 | +€18,580 | +71.5% |
| Equity | 10/15 | -€33,940 | -€15,854 | +€18,086 | +53.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,400 | -€36,314 | +€18,086 | +33.2% |
| Amounts payable | 17/49 | €59,911 | €60,405 | +€493 | +0.8% |
| Amounts payable within one year | 42/48 | €59,911 | €60,405 | +€493 | +0.8% |
| Trade debts | 44 | €15,815 | €5,800 | -€10,015 | -63.3% |
| Suppliers | 440/4 | €15,815 | €5,800 | -€10,015 | -63.3% |
| Taxes, remuneration and social security | 45 | €24,550 | €18,297 | -€6,253 | -25.5% |
| Taxes | 450/3 | €418 | €3,275 | +€2,857 | +684% |
| Remuneration and social security | 454/9 | €24,132 | €15,022 | -€9,110 | -37.7% |
| Other amounts payable | 47/48 | €19,547 | €36,307 | +€16,761 | +85.7% |
| Remuneration, social security and pensions | 62 | €148,539 | €138,108 | -€10,431 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,091 | €3,330 | -€5,761 | -63.4% |
| Other operating charges | 640/8 | €1,534 | €7,758 | +€6,223 | +406% |
| Non-recurring operating charges | 66A | - | €128 | +€128 | |
| Gross operating margin | 9900 | €121,405 | €167,764 | +€46,359 | +38.2% |
| Operating profit (loss) | 9901 | -€37,759 | €18,441 | +€56,200 | |
| Financial income | 75/76B | €25 | €0 | -€24 | -98.7% |
| Recurring financial income | 75 | €25 | €0 | -€24 | -98.7% |
| Financial charges | 65/66B | €100 | €142 | +€42 | +41.8% |
| Recurring financial charges | 65 | €100 | €142 | +€42 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | -€37,834 | €18,300 | +€56,134 | |
| Income taxes | 67/77 | €218 | €213 | -€5 | -2.2% |
| Profit (loss) for the period | 9904 | -€38,052 | €18,086 | +€56,139 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,052 | €18,086 | +€56,139 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.