DAP EB: what changed
Two fiscal 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 EB
Largest movements
- Cash +€10,855
up €10,855 (+152.9%), from €7,097 to €17,952
mainly Depreciation (+€11,524) and Net result for the year (+€8,082)
- Tangible fixed assets -€10,102
down €10,102 (-24.9%), from €40,517 to €30,415
- Deferred charges and accrued income -€5,954
down €5,954 (-79.3%), from €7,506 to €1,552
- Receivables within one year +€1,056
up €1,056 (+2105.5%), from €50 to €1,106
- Debts after one year -€12,500
down €12,500 (-25.0%), from €50,000 to €37,500
- Profit (loss) carried forward +€7,249
up €7,249, from -€6,045 to €1,204
- Tax, wage and social debts +€6,548
new in 2025: €6,548
- Other debts -€5,364
no longer reported in 2025 (was €5,364)
- Gross operating margin +€18,999
up €18,999 (+159.6%), from €11,905 to €30,904
- Taxes +€7,633
new in 2025: €7,633
- Depreciation -€3,209
down €3,209 (-21.8%), from €14,733 to €11,524
- Other operating charges +€412
up €412 (+133.6%), from €308 to €720
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.
Cash bridge derived
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 | €55,170 | €51,025 | -€4,145 | -7.5% |
| Fixed assets | 21/28 | €40,517 | €30,415 | -€10,102 | -24.9% |
| Tangible fixed assets | 22/27 | €40,517 | €30,415 | -€10,102 | -24.9% |
| Furniture and vehicles | 24 | €40,517 | €30,415 | -€10,102 | -24.9% |
| Current assets | 29/58 | €14,653 | €20,610 | +€5,957 | +40.7% |
| Amounts receivable within one year | 40/41 | €50 | €1,106 | +€1,056 | +2105.5% |
| Other amounts receivable | 41 | €50 | €1,106 | +€1,056 | +2105.5% |
| Cash at bank and in hand | 54/58 | €7,097 | €17,952 | +€10,855 | +152.9% |
| Deferred charges and accrued income | 490/1 | €7,506 | €1,552 | -€5,954 | -79.3% |
| Total equity and liabilities | 10/49 | €55,170 | €51,025 | -€4,145 | -7.5% |
| Equity | 10/15 | -€3,045 | €4,204 | +€7,249 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,045 | €1,204 | +€7,249 | |
| Amounts payable | 17/49 | €58,214 | €46,821 | -€11,393 | -19.6% |
| Amounts payable after more than one year | 17 | €50,000 | €37,500 | -€12,500 | -25.0% |
| Other amounts payable | 178/9 | €50,000 | €37,500 | -€12,500 | -25.0% |
| Amounts payable within one year | 42/48 | €8,214 | €9,321 | +€1,107 | +13.5% |
| Trade debts | 44 | €2,850 | €2,774 | -€76 | -2.7% |
| Bills of exchange payable | 441 | €2,850 | €2,774 | -€76 | -2.7% |
| Taxes, remuneration and social security | 45 | - | €6,548 | +€6,548 | |
| Taxes | 450/3 | - | €6,548 | +€6,548 | |
| Other amounts payable | 47/48 | €5,364 | - | -€5,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,733 | €11,524 | -€3,209 | -21.8% |
| Other operating charges | 640/8 | €308 | €720 | +€412 | +133.6% |
| Gross operating margin | 9900 | €11,905 | €30,904 | +€18,999 | +159.6% |
| Operating profit (loss) | 9901 | -€3,137 | €18,659 | +€21,796 | |
| Financial charges | 65/66B | €2,908 | €2,945 | +€37 | +1.3% |
| Recurring financial charges | 65 | €2,908 | €2,945 | +€37 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,045 | €15,715 | +€21,759 | |
| Income taxes | 67/77 | - | €7,633 | +€7,633 | |
| Profit (loss) for the period | 9904 | -€6,045 | €8,082 | +€14,127 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,045 | €8,082 | +€14,127 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.