DAP Dier & Arts: 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 Dier & Arts
Largest movements
- Cash +€179,734
up €179,734 (+280%), from €64,128 to €243,862
mainly Other debts (+€194,204) and Net result for the year (+€134,755)
- Current investments -€60,506
down €60,506 (-22.9%), from €264,681 to €204,176
- Stocks and contracts +€9,649
up €9,649 (+139%), from €6,925 to €16,573
- Other debts +€194,204
up €194,204 (+890%), from €21,821 to €216,025
- Profit (loss) carried forward -€65,245
down €65,245 (-78.2%), from €83,438 to €18,192
- Gross operating margin +€42,268
up €42,268 (+33.7%), from €125,580 to €167,848
- Financial income +€17,233
up €17,233 (+2,770%), from €622 to €17,855
- Taxes +€8,266
up €8,266 (+36.2%), from €22,831 to €31,097
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 | €368,248 | €499,369 | +€131,121 | +35.6% |
| Fixed assets | 21/28 | €25,839 | €24,184 | -€1,655 | -6.4% |
| Tangible fixed assets | 22/27 | €25,839 | €24,184 | -€1,655 | -6.4% |
| Land and buildings | 22 | €3,148 | €4,519 | +€1,371 | +43.5% |
| Plant, machinery and equipment | 23 | €10,757 | €17,241 | +€6,484 | +60.3% |
| Furniture and vehicles | 24 | €11,706 | €2,366 | -€9,341 | -79.8% |
| Other tangible fixed assets | 26 | €227 | €58 | -€169 | -74.5% |
| Current assets | 29/58 | €342,409 | €475,185 | +€132,776 | +38.8% |
| Stocks and contracts in progress | 3 | €6,925 | €16,573 | +€9,649 | +139% |
| Stocks | 30/36 | €6,925 | €16,573 | +€9,649 | +139% |
| Amounts receivable within one year | 40/41 | €6,675 | €10,574 | +€3,900 | +58.4% |
| Trade receivables | 40 | - | €640 | +€640 | |
| Other amounts receivable | 41 | €6,675 | €9,934 | +€3,259 | +48.8% |
| Current investments | 50/53 | €264,681 | €204,176 | -€60,506 | -22.9% |
| Cash at bank and in hand | 54/58 | €64,128 | €243,862 | +€179,734 | +280% |
| Total equity and liabilities | 10/49 | €368,248 | €499,369 | +€131,121 | +35.6% |
| Equity | 10/15 | €335,306 | €270,061 | -€65,245 | -19.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €246,869 | €246,869 | = | 0.0% |
| Distributable reserves | 133 | €246,869 | €246,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,438 | €18,192 | -€65,245 | -78.2% |
| Amounts payable | 17/49 | €32,942 | €229,308 | +€196,366 | +596% |
| Amounts payable within one year | 42/48 | €32,942 | €229,308 | +€196,366 | +596% |
| Trade debts | 44 | €1,582 | €2,162 | +€580 | +36.7% |
| Suppliers | 440/4 | €1,582 | €2,162 | +€580 | +36.7% |
| Taxes, remuneration and social security | 45 | €9,540 | €11,121 | +€1,582 | +16.6% |
| Taxes | 450/3 | €9,540 | €11,121 | +€1,582 | +16.6% |
| Other amounts payable | 47/48 | €21,821 | €216,025 | +€194,204 | +890% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,839 | €17,690 | +€850 | +5.0% |
| Other operating charges | 640/8 | €990 | €1,025 | +€35 | +3.5% |
| Gross operating margin | 9900 | €125,580 | €167,848 | +€42,268 | +33.7% |
| Operating profit (loss) | 9901 | €107,751 | €149,134 | +€41,383 | +38.4% |
| Financial income | 75/76B | €622 | €17,855 | +€17,233 | +2,770% |
| Recurring financial income | 75 | €622 | €17,855 | +€17,233 | +2,770% |
| Financial charges | 65/66B | €2,104 | €1,137 | -€967 | -46.0% |
| Recurring financial charges | 65 | €2,104 | €1,137 | -€967 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €106,269 | €165,852 | +€59,583 | +56.1% |
| Income taxes | 67/77 | €22,831 | €31,097 | +€8,266 | +36.2% |
| Profit (loss) for the period | 9904 | €83,438 | €134,755 | +€51,317 | +61.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,438 | €134,755 | +€51,317 | +61.5% |
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 24 October 2026 via checked.be.