DAP DE KABEI: 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 KABEI
Largest movements
- Cash +€154,439
up €154,439 (+25.1%), from €614,991 to €769,430
mainly Net result for the year (+€197,478) and Depreciation (+€21,627)
- Tangible fixed assets +€30,883
up €30,883 (+41.4%), from €74,629 to €105,512
of which Furniture and vehicles: +€42,112
- Reserves +€197,478
up €197,478 (+36.2%), from €545,571 to €743,049
- Gross operating margin +€23,819
up €23,819 (+7.8%), from €306,365 to €330,184
- Taxes +€11,929
up €11,929 (+15.8%), from €75,458 to €87,387
- Financial income +€9,094
up €9,094 (+109,572%), from €8 to €9,103
of which Non-recurring financial income: +€9,100
- Staff costs -€7,220
down €7,220 (-26.5%), from €27,213 to €19,993
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 | €715,418 | €904,584 | +€189,166 | +26.4% |
| Fixed assets | 21/28 | €74,629 | €105,512 | +€30,883 | +41.4% |
| Tangible fixed assets | 22/27 | €74,629 | €105,512 | +€30,883 | +41.4% |
| Land and buildings | 22 | €50,545 | €47,084 | -€3,461 | -6.8% |
| Plant, machinery and equipment | 23 | €18,147 | €10,379 | -€7,768 | -42.8% |
| Furniture and vehicles | 24 | €5,937 | €48,049 | +€42,112 | +709% |
| Current assets | 29/58 | €640,789 | €799,072 | +€158,283 | +24.7% |
| Stocks and contracts in progress | 3 | €10,895 | €9,453 | -€1,442 | -13.2% |
| Stocks | 30/36 | €10,895 | €9,453 | -€1,442 | -13.2% |
| Amounts receivable within one year | 40/41 | €11,886 | €17,750 | +€5,864 | +49.3% |
| Trade receivables | 40 | €8,130 | €10,225 | +€2,096 | +25.8% |
| Other amounts receivable | 41 | €3,756 | €7,525 | +€3,768 | +100% |
| Cash at bank and in hand | 54/58 | €614,991 | €769,430 | +€154,439 | +25.1% |
| Deferred charges and accrued income | 490/1 | €3,017 | €2,438 | -€578 | -19.2% |
| Total equity and liabilities | 10/49 | €715,418 | €904,584 | +€189,166 | +26.4% |
| Equity | 10/15 | €549,571 | €747,049 | +€197,478 | +35.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €545,571 | €743,049 | +€197,478 | +36.2% |
| Distributable reserves | 133 | €545,571 | €743,049 | +€197,478 | +36.2% |
| Amounts payable | 17/49 | €165,847 | €157,535 | -€8,312 | -5.0% |
| Amounts payable within one year | 42/48 | €165,847 | €157,535 | -€8,312 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €2,565 | - | -€2,565 | |
| Trade debts | 44 | €21,868 | €13,452 | -€8,417 | -38.5% |
| Suppliers | 440/4 | €21,868 | €13,452 | -€8,417 | -38.5% |
| Taxes, remuneration and social security | 45 | €41,710 | €47,194 | +€5,484 | +13.1% |
| Taxes | 450/3 | €39,748 | €45,156 | +€5,409 | +13.6% |
| Remuneration and social security | 454/9 | €1,963 | €2,038 | +€75 | +3.8% |
| Other amounts payable | 47/48 | €99,702 | €96,889 | -€2,814 | -2.8% |
| Remuneration, social security and pensions | 62 | €27,213 | €19,993 | -€7,220 | -26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,031 | €21,627 | -€404 | -1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,159 | +€1,159 | |
| Other operating charges | 640/8 | €3,924 | €3,788 | -€137 | -3.5% |
| Gross operating margin | 9900 | €306,365 | €330,184 | +€23,819 | +7.8% |
| Operating profit (loss) | 9901 | €253,197 | €283,618 | +€30,421 | +12.0% |
| Financial income | 75/76B | €8 | €9,103 | +€9,094 | +109,572% |
| Recurring financial income | 75 | €8 | €3 | -€6 | -66.9% |
| Non-recurring financial income | 76B | - | €9,100 | +€9,100 | |
| Financial charges | 65/66B | €5,604 | €7,855 | +€2,251 | +40.2% |
| Recurring financial charges | 65 | €5,604 | €7,855 | +€2,251 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €247,601 | €284,865 | +€37,264 | +15.1% |
| Income taxes | 67/77 | €75,458 | €87,387 | +€11,929 | +15.8% |
| Profit (loss) for the period | 9904 | €172,143 | €197,478 | +€25,335 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €172,143 | €197,478 | +€25,335 | +14.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.