DAP De Craene: 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 Craene
Largest movements
- Tangible fixed assets +€10,014
up €10,014 (+6.5%), from €152,993 to €163,007
of which Other tangible fixed assets: +€41,558
- Cash +€5,992
up €5,992 (+620%), from €967 to €6,959
mainly Net result for the year (+€45,752) and Depreciation (+€43,503)
- Reserves +€45,752
up €45,752 (+45.3%), from €101,034 to €146,787
- Other debts -€19,535
down €19,535 (-17.8%), from €109,890 to €90,355
- Trade debts -€14,193
down €14,193 (-42.5%), from €33,417 to €19,224
- Tax, wage and social debts +€3,022
up €3,022 (+192%), from €1,576 to €4,598
- Gross operating margin +€27,328
up €27,328 (+32.1%), from €85,030 to €112,358
- Taxes +€7,522
up €7,522 (+87.7%), from €8,576 to €16,098
- Depreciation +€2,476
up €2,476 (+6.0%), from €41,027 to €43,503
- Financial charges -€1,238
down €1,238 (-15.9%), from €7,769 to €6,530
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 | €258,536 | €272,334 | +€13,798 | +5.3% |
| Fixed assets | 21/28 | €152,993 | €163,007 | +€10,014 | +6.5% |
| Tangible fixed assets | 22/27 | €152,993 | €163,007 | +€10,014 | +6.5% |
| Plant, machinery and equipment | 23 | €25,525 | €19,285 | -€6,241 | -24.4% |
| Furniture and vehicles | 24 | €75,325 | €50,021 | -€25,304 | -33.6% |
| Other tangible fixed assets | 26 | €52,143 | €93,701 | +€41,558 | +79.7% |
| Current assets | 29/58 | €105,543 | €109,327 | +€3,784 | +3.6% |
| Stocks and contracts in progress | 3 | €31,863 | €29,320 | -€2,543 | -8.0% |
| Stocks | 30/36 | €31,863 | €29,320 | -€2,543 | -8.0% |
| Amounts receivable within one year | 40/41 | €55,436 | €54,637 | -€799 | -1.4% |
| Trade receivables | 40 | €44,778 | €47,008 | +€2,230 | +5.0% |
| Other amounts receivable | 41 | €10,658 | €7,629 | -€3,029 | -28.4% |
| Current investments | 50/53 | €17,125 | €17,125 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €967 | €6,959 | +€5,992 | +620% |
| Deferred charges and accrued income | 490/1 | €152 | €1,286 | +€1,135 | +748% |
| Total equity and liabilities | 10/49 | €258,536 | €272,334 | +€13,798 | +5.3% |
| Equity | 10/15 | €106,034 | €151,787 | +€45,752 | +43.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €101,034 | €146,787 | +€45,752 | +45.3% |
| Distributable reserves | 133 | €101,034 | €146,787 | +€45,752 | +45.3% |
| Amounts payable | 17/49 | €152,501 | €120,547 | -€31,954 | -21.0% |
| Amounts payable within one year | 42/48 | €144,882 | €114,177 | -€30,705 | -21.2% |
| Trade debts | 44 | €33,417 | €19,224 | -€14,193 | -42.5% |
| Suppliers | 440/4 | €33,417 | €19,224 | -€14,193 | -42.5% |
| Taxes, remuneration and social security | 45 | €1,576 | €4,598 | +€3,022 | +192% |
| Taxes | 450/3 | €1,576 | €4,598 | +€3,022 | +192% |
| Other amounts payable | 47/48 | €109,890 | €90,355 | -€19,535 | -17.8% |
| Accrued charges and deferred income | 492/3 | €7,619 | €6,370 | -€1,249 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,027 | €43,503 | +€2,476 | +6.0% |
| Other operating charges | 640/8 | €967 | €607 | -€360 | -37.2% |
| Non-recurring operating charges | 66A | €630 | - | -€630 | |
| Gross operating margin | 9900 | €85,030 | €112,358 | +€27,328 | +32.1% |
| Operating profit (loss) | 9901 | €42,405 | €68,247 | +€25,842 | +60.9% |
| Financial income | 75/76B | €497 | €133 | -€364 | -73.3% |
| Recurring financial income | 75 | €497 | €133 | -€364 | -73.3% |
| Financial charges | 65/66B | €7,769 | €6,530 | -€1,238 | -15.9% |
| Recurring financial charges | 65 | €7,769 | €6,530 | -€1,238 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €35,134 | €61,850 | +€26,716 | +76.0% |
| Income taxes | 67/77 | €8,576 | €16,098 | +€7,522 | +87.7% |
| Profit (loss) for the period | 9904 | €26,558 | €45,752 | +€19,194 | +72.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,558 | €45,752 | +€19,194 | +72.3% |
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 21 October 2026 via checked.be.