DAP De Bosrand: 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 De Bosrand
Largest movements
- Stocks and contracts +€5,878
up €5,878 (+42.7%), from €13,756 to €19,633
- Cash -€5,256
down €5,256 (-6.1%), from €86,544 to €81,288
mainly Other debts (-€55,100) and Contributions, distributions and other (-€33,239)
- Receivables within one year -€5,147
down €5,147 (-37.7%), from €13,636 to €8,488
- Tangible fixed assets -€1,840
down €1,840 (-11.9%), from €15,416 to €13,576
of which Plant, machinery and equipment: -€3,130
- Other debts -€55,100
down €55,100 (-60.8%), from €90,688 to €35,588
- Reserves +€39,709
up €39,709 (+119%), from €33,239 to €72,947
- Tax, wage and social debts +€6,252
up €6,252 (+212%), from €2,951 to €9,204
- Trade debts +€2,993
up €2,993 (+309%), from €970 to €3,963
- Gross operating margin +€48,999
up €48,999 (+90.0%), from €54,456 to €103,455
- Taxes +€7,504
up €7,504 (+60.1%), from €12,493 to €19,997
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 | €130,847 | €124,702 | -€6,145 | -4.7% |
| Fixed assets | 21/28 | €15,416 | €13,576 | -€1,840 | -11.9% |
| Tangible fixed assets | 22/27 | €15,416 | €13,576 | -€1,840 | -11.9% |
| Land and buildings | 22 | €4,124 | €5,322 | +€1,197 | +29.0% |
| Plant, machinery and equipment | 23 | €7,213 | €4,083 | -€3,130 | -43.4% |
| Furniture and vehicles | 24 | €4,079 | €4,172 | +€93 | +2.3% |
| Current assets | 29/58 | €115,431 | €111,126 | -€4,305 | -3.7% |
| Stocks and contracts in progress | 3 | €13,756 | €19,633 | +€5,878 | +42.7% |
| Stocks | 30/36 | €13,756 | €19,633 | +€5,878 | +42.7% |
| Amounts receivable within one year | 40/41 | €13,636 | €8,488 | -€5,147 | -37.7% |
| Trade receivables | 40 | €13,636 | €8,488 | -€5,147 | -37.7% |
| Cash at bank and in hand | 54/58 | €86,544 | €81,288 | -€5,256 | -6.1% |
| Deferred charges and accrued income | 490/1 | €1,495 | €1,716 | +€220 | +14.7% |
| Total equity and liabilities | 10/49 | €130,847 | €124,702 | -€6,145 | -4.7% |
| Equity | 10/15 | €36,239 | €75,947 | +€39,709 | +110% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,239 | €72,947 | +€39,709 | +119% |
| Distributable reserves | 133 | €33,239 | €72,947 | +€39,709 | +119% |
| Amounts payable | 17/49 | €94,609 | €48,754 | -€45,854 | -48.5% |
| Amounts payable within one year | 42/48 | €94,609 | €48,754 | -€45,854 | -48.5% |
| Trade debts | 44 | €970 | €3,963 | +€2,993 | +309% |
| Suppliers | 440/4 | €970 | €3,963 | +€2,993 | +309% |
| Taxes, remuneration and social security | 45 | €2,951 | €9,204 | +€6,252 | +212% |
| Taxes | 450/3 | €2,951 | €9,204 | +€6,252 | +212% |
| Other amounts payable | 47/48 | €90,688 | €35,588 | -€55,100 | -60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,889 | €7,252 | +€362 | +5.3% |
| Other operating charges | 640/8 | €2,259 | €1,958 | -€300 | -13.3% |
| Gross operating margin | 9900 | €54,456 | €103,455 | +€48,999 | +90.0% |
| Operating profit (loss) | 9901 | €45,308 | €94,245 | +€48,937 | +108% |
| Financial income | 75/76B | €57 | €101 | +€43 | +75.5% |
| Recurring financial income | 75 | €57 | €101 | +€43 | +75.5% |
| Financial charges | 65/66B | €488 | €1,401 | +€913 | +187% |
| Recurring financial charges | 65 | €488 | €1,401 | +€913 | +187% |
| Profit (loss) for the period before taxes | 9903 | €44,877 | €92,945 | +€48,068 | +107% |
| Income taxes | 67/77 | €12,493 | €19,997 | +€7,504 | +60.1% |
| Profit (loss) for the period | 9904 | €32,384 | €72,947 | +€40,564 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €32,384 | €72,947 | +€40,564 | +125% |
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 19 October 2026 via checked.be.