DAP DE LEEMPUTTEN: 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 LEEMPUTTEN
Largest movements
- Tangible fixed assets +€62,274
up €62,274 (+25.4%), from €244,716 to €306,990
of which Land and buildings: +€64,213
- Receivables within one year -€22,545
down €22,545 (-12.1%), from €186,459 to €163,914
of which Trade receivables: -€21,683
- Cash +€21,802
up €21,802 (+14.8%), from €147,704 to €169,506
mainly Other debts (+€214,194) and Net result for the year (+€153,223)
- Stocks and contracts -€10,729
down €10,729 (-15.6%), from €68,927 to €58,198
- Deferred charges and accrued income -€8,178
down €8,178 (-100%), from €8,178 to €0
- Other debts +€214,194
up €214,194 (+148%), from €144,358 to €358,551
- Reserves -€159,823
down €159,823 (-51.1%), from €313,046 to €153,223
- Debts after one year -€9,279
down €9,279 (-6.2%), from €149,840 to €140,561
- Gross operating margin +€5,284
up €5,284 (+1.8%), from €295,669 to €300,953
- Financial income +€3,547
up €3,547 (+7,397%), from €48 to €3,595
- Staff costs -€3,083
down €3,083 (-5.3%), from €57,818 to €54,735
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 | €655,983 | €698,608 | +€42,625 | +6.5% |
| Fixed assets | 21/28 | €244,716 | €306,990 | +€62,274 | +25.4% |
| Tangible fixed assets | 22/27 | €244,716 | €306,990 | +€62,274 | +25.4% |
| Land and buildings | 22 | €151,366 | €215,579 | +€64,213 | +42.4% |
| Plant, machinery and equipment | 23 | €5,135 | €4,359 | -€776 | -15.1% |
| Furniture and vehicles | 24 | €32,578 | €19,289 | -€13,289 | -40.8% |
| Other tangible fixed assets | 26 | €55,636 | €67,763 | +€12,127 | +21.8% |
| Current assets | 29/58 | €411,268 | €391,619 | -€19,649 | -4.8% |
| Stocks and contracts in progress | 3 | €68,927 | €58,198 | -€10,729 | -15.6% |
| Stocks | 30/36 | €68,927 | €58,198 | -€10,729 | -15.6% |
| Amounts receivable within one year | 40/41 | €186,459 | €163,914 | -€22,545 | -12.1% |
| Trade receivables | 40 | €179,739 | €158,056 | -€21,683 | -12.1% |
| Other amounts receivable | 41 | €6,720 | €5,858 | -€862 | -12.8% |
| Cash at bank and in hand | 54/58 | €147,704 | €169,506 | +€21,802 | +14.8% |
| Deferred charges and accrued income | 490/1 | €8,178 | €0 | -€8,178 | -100% |
| Total equity and liabilities | 10/49 | €655,983 | €698,608 | +€42,625 | +6.5% |
| Equity | 10/15 | €314,046 | €154,223 | -€159,823 | -50.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €313,046 | €153,223 | -€159,823 | -51.1% |
| Distributable reserves | 133 | €313,046 | €153,223 | -€159,823 | -51.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €341,937 | €544,385 | +€202,448 | +59.2% |
| Amounts payable after more than one year | 17 | €149,840 | €140,561 | -€9,279 | -6.2% |
| Financial debts | 170/4 | €149,840 | €140,561 | -€9,279 | -6.2% |
| Amounts payable within one year | 42/48 | €192,097 | €403,825 | +€211,728 | +110% |
| Current portion of amounts payable after more than one year | 42 | €9,110 | €9,279 | +€170 | +1.9% |
| Trade debts | 44 | €14,638 | €17,882 | +€3,244 | +22.2% |
| Suppliers | 440/4 | €14,638 | €17,882 | +€3,244 | +22.2% |
| Taxes, remuneration and social security | 45 | €23,991 | €18,112 | -€5,879 | -24.5% |
| Taxes | 450/3 | €13,536 | €10,424 | -€3,112 | -23.0% |
| Remuneration and social security | 454/9 | €10,455 | €7,688 | -€2,768 | -26.5% |
| Other amounts payable | 47/48 | €144,358 | €358,551 | +€214,194 | +148% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €57,818 | €54,735 | -€3,083 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,264 | €38,314 | +€1,051 | +2.8% |
| Other operating charges | 640/8 | €5,685 | €3,546 | -€2,139 | -37.6% |
| Gross operating margin | 9900 | €295,669 | €300,953 | +€5,284 | +1.8% |
| Operating profit (loss) | 9901 | €194,902 | €204,358 | +€9,455 | +4.9% |
| Financial income | 75/76B | €48 | €3,595 | +€3,547 | +7,397% |
| Recurring financial income | 75 | €48 | €3,595 | +€3,547 | +7,397% |
| Financial charges | 65/66B | €7,144 | €5,200 | -€1,944 | -27.2% |
| Recurring financial charges | 65 | €7,144 | €5,200 | -€1,944 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €187,806 | €202,752 | +€14,946 | +8.0% |
| Income taxes | 67/77 | €46,641 | €49,529 | +€2,887 | +6.2% |
| Profit (loss) for the period | 9904 | €141,165 | €153,223 | +€12,059 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €141,165 | €153,223 | +€12,059 | +8.5% |
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 29 October 2026 via checked.be.