DAP DE KEYSER Annick: 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 KEYSER Annick
Largest movements
- Receivables within one year +€14,096
up €14,096 (+719%), from €1,960 to €16,056
of which Other amounts receivable: +€14,232
- Cash -€10,359
down €10,359 (-17.3%), from €59,968 to €49,609
mainly Investment in fixed assets (net) (-€15,431) and Receivables within one year (-€14,096)
- Intangible fixed assets -€8,819
down €8,819 (-11.7%), from €75,677 to €66,858
- Tangible fixed assets +€7,348
up €7,348 (+16.7%), from €43,996 to €51,344
of which Leasing and similar rights: +€10,099
- Reserves +€8,837
up €8,837 (+20.0%), from €44,214 to €53,051
- Debts after one year -€7,265
down €7,265 (-10.1%), from €71,672 to €64,407
- Other debts -€7,007
down €7,007 (-68.1%), from €10,289 to €3,283
- Trade debts +€5,557
up €5,557 (+94.3%), from €5,894 to €11,452
- Current portion of long-term debt +€2,260
up €2,260 (+16.0%), from €14,126 to €16,385
- Gross operating margin -€2,766
down €2,766 (-6.0%), from €45,753 to €42,987
- Financial charges -€1,036
down €1,036 (-26.7%), from €3,886 to €2,850
- Taxes -€981
down €981 (-14.3%), from €6,874 to €5,893
- Depreciation +€946
up €946 (+5.9%), from €15,956 to €16,902
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 | €188,688 | €191,696 | +€3,008 | +1.6% |
| Fixed assets | 21/28 | €120,594 | €119,123 | -€1,471 | -1.2% |
| Intangible fixed assets | 21 | €75,677 | €66,858 | -€8,819 | -11.7% |
| Tangible fixed assets | 22/27 | €43,996 | €51,344 | +€7,348 | +16.7% |
| Land and buildings | 22 | €29,692 | €25,759 | -€3,933 | -13.2% |
| Plant, machinery and equipment | 23 | €14,004 | €15,336 | +€1,332 | +9.5% |
| Furniture and vehicles | 24 | €300 | €150 | -€150 | -50.0% |
| Leasing and similar rights | 25 | - | €10,099 | +€10,099 | |
| Financial fixed assets | 28 | €922 | €922 | = | 0.0% |
| Current assets | 29/58 | €68,094 | €72,573 | +€4,479 | +6.6% |
| Stocks and contracts in progress | 3 | €5,656 | €5,955 | +€299 | +5.3% |
| Stocks | 30/36 | €5,656 | €5,955 | +€299 | +5.3% |
| Amounts receivable within one year | 40/41 | €1,960 | €16,056 | +€14,096 | +719% |
| Trade receivables | 40 | €1,666 | €1,530 | -€136 | -8.2% |
| Other amounts receivable | 41 | €295 | €14,527 | +€14,232 | +4,828% |
| Cash at bank and in hand | 54/58 | €59,968 | €49,609 | -€10,359 | -17.3% |
| Deferred charges and accrued income | 490/1 | €509 | €953 | +€444 | +87.3% |
| Total equity and liabilities | 10/49 | €188,688 | €191,696 | +€3,008 | +1.6% |
| Equity | 10/15 | €84,333 | €93,170 | +€8,837 | +10.5% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €44,214 | €53,051 | +€8,837 | +20.0% |
| Distributable reserves | 133 | €44,214 | €53,051 | +€8,837 | +20.0% |
| Profit (loss) carried forward | 14 | €23,919 | €23,919 | = | 0.0% |
| Amounts payable | 17/49 | €104,355 | €98,526 | -€5,829 | -5.6% |
| Amounts payable after more than one year | 17 | €71,672 | €64,407 | -€7,265 | -10.1% |
| Financial debts | 170/4 | €71,672 | €64,407 | -€7,265 | -10.1% |
| Amounts payable within one year | 42/48 | €32,683 | €34,120 | +€1,436 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €14,126 | €16,385 | +€2,260 | +16.0% |
| Trade debts | 44 | €5,894 | €11,452 | +€5,557 | +94.3% |
| Suppliers | 440/4 | €5,894 | €11,452 | +€5,557 | +94.3% |
| Taxes, remuneration and social security | 45 | €2,374 | €3,000 | +€626 | +26.4% |
| Taxes | 450/3 | €2,374 | €3,000 | +€626 | +26.4% |
| Other amounts payable | 47/48 | €10,289 | €3,283 | -€7,007 | -68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,956 | €16,902 | +€946 | +5.9% |
| Other operating charges | 640/8 | €1,688 | €2,097 | +€410 | +24.3% |
| Gross operating margin | 9900 | €45,753 | €42,987 | -€2,766 | -6.0% |
| Operating profit (loss) | 9901 | €28,109 | €23,988 | -€4,121 | -14.7% |
| Financial income | 75/76B | €25 | €98 | +€72 | +284% |
| Recurring financial income | 75 | €25 | €98 | +€72 | +284% |
| Financial charges | 65/66B | €3,886 | €2,850 | -€1,036 | -26.7% |
| Recurring financial charges | 65 | €3,886 | €2,850 | -€1,036 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €24,248 | €21,236 | -€3,013 | -12.4% |
| Income taxes | 67/77 | €6,874 | €5,893 | -€981 | -14.3% |
| Profit (loss) for the period | 9904 | €17,375 | €15,343 | -€2,031 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,375 | €15,343 | -€2,031 | -11.7% |
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 29 October 2026 via checked.be.