DAP EQUILOT: 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 EQUILOT
Largest movements
- Cash +€47,509
up €47,509 (+276.7%), from €17,168 to €64,677
mainly Net result for the year (+€23,768) and Receivables within one year (+€22,718)
- Receivables within one year -€22,718
down €22,718 (-49.6%), from €45,772 to €23,054
of which Trade receivables: -€22,629
- Stocks and contracts +€5,490
up €5,490 (+28.7%), from €19,105 to €24,594
- Debts after one year -€29,121
down €29,121 (-10.9%), from €267,606 to €238,485
- Reserves +€23,768
up €23,768 (+34.1%), from €69,683 to €93,451
- Other debts +€19,849
up €19,849 (+36.4%), from €54,552 to €74,401
- Current portion of long-term debt +€13,647
up €13,647 (+1072.0%), from €1,273 to €14,920
- Accrued charges and deferred income +€4,599
up €4,599 (+227.1%), from €2,025 to €6,624
- Gross operating margin +€12,493
up €12,493 (+25.2%), from €49,630 to €62,123
- Taxes +€5,126
up €5,126 (+603.4%), from €849 to €5,975
- Financial charges +€2,925
up €2,925 (+31.2%), from €9,375 to €12,300
- Depreciation +€1,389
up €1,389 (+9.2%), from €15,178 to €16,567
- Write-downs +€944
up €944 (+78.0%), from €1,211 to €2,155
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 | €415,699 | €446,760 | +€31,061 | +7.5% |
| Fixed assets | 21/28 | €332,909 | €333,004 | +€95 | 0.0% |
| Tangible fixed assets | 22/27 | €332,909 | €333,004 | +€95 | 0.0% |
| Land and buildings | 22 | €324,166 | €326,971 | +€2,805 | +0.9% |
| Plant, machinery and equipment | 23 | €5,597 | €3,891 | -€1,706 | -30.5% |
| Furniture and vehicles | 24 | €3,146 | €2,141 | -€1,005 | -31.9% |
| Current assets | 29/58 | €82,790 | €113,756 | +€30,966 | +37.4% |
| Stocks and contracts in progress | 3 | €19,105 | €24,594 | +€5,490 | +28.7% |
| Stocks | 30/36 | €19,105 | €24,594 | +€5,490 | +28.7% |
| Amounts receivable within one year | 40/41 | €45,772 | €23,054 | -€22,718 | -49.6% |
| Trade receivables | 40 | €38,532 | €15,903 | -€22,629 | -58.7% |
| Other amounts receivable | 41 | €7,240 | €7,151 | -€89 | -1.2% |
| Cash at bank and in hand | 54/58 | €17,168 | €64,677 | +€47,509 | +276.7% |
| Deferred charges and accrued income | 490/1 | €746 | €1,432 | +€686 | +92.0% |
| Total equity and liabilities | 10/49 | €415,699 | €446,760 | +€31,061 | +7.5% |
| Equity | 10/15 | €72,683 | €96,451 | +€23,768 | +32.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,683 | €93,451 | +€23,768 | +34.1% |
| Distributable reserves | 133 | €69,683 | €93,451 | +€23,768 | +34.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €343,016 | €350,309 | +€7,293 | +2.1% |
| Amounts payable after more than one year | 17 | €267,606 | €238,485 | -€29,121 | -10.9% |
| Financial debts | 170/4 | €267,606 | €238,485 | -€29,121 | -10.9% |
| Amounts payable within one year | 42/48 | €73,385 | €105,200 | +€31,815 | +43.4% |
| Current portion of amounts payable after more than one year | 42 | €1,273 | €14,920 | +€13,647 | +1072.0% |
| Trade debts | 44 | €10,397 | €7,243 | -€3,155 | -30.3% |
| Suppliers | 440/4 | €10,397 | €7,243 | -€3,155 | -30.3% |
| Taxes, remuneration and social security | 45 | €7,163 | €8,636 | +€1,474 | +20.6% |
| Taxes | 450/3 | €4,193 | €6,619 | +€2,426 | +57.9% |
| Remuneration and social security | 454/9 | €2,970 | €2,017 | -€953 | -32.1% |
| Other amounts payable | 47/48 | €54,552 | €74,401 | +€19,849 | +36.4% |
| Accrued charges and deferred income | 492/3 | €2,025 | €6,624 | +€4,599 | +227.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,178 | €16,567 | +€1,389 | +9.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,211 | €2,155 | +€944 | +78.0% |
| Other operating charges | 640/8 | €425 | €1,361 | +€936 | +220.0% |
| Gross operating margin | 9900 | €49,630 | €62,123 | +€12,493 | +25.2% |
| Operating profit (loss) | 9901 | €32,816 | €42,039 | +€9,223 | +28.1% |
| Financial income | 75/76B | €21 | €4 | -€17 | -82.8% |
| Recurring financial income | 75 | €21 | €4 | -€17 | -82.8% |
| Financial charges | 65/66B | €9,375 | €12,300 | +€2,925 | +31.2% |
| Recurring financial charges | 65 | €9,375 | €12,300 | +€2,925 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €23,462 | €29,743 | +€6,281 | +26.8% |
| Income taxes | 67/77 | €849 | €5,975 | +€5,126 | +603.4% |
| Profit (loss) for the period | 9904 | €22,613 | €23,768 | +€1,155 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,613 | €23,768 | +€1,155 | +5.1% |
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 10 October 2026 via checked.be.