DAP ERAWAN: 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 ERAWAN
Largest movements
- Cash +€26,750
up €26,750 (+175.1%), from €15,279 to €42,029
mainly Net result for the year (+€23,757) and Depreciation (+€18,056)
- Tangible fixed assets -€12,633
down €12,633 (-30.2%), from €41,792 to €29,159
- Receivables within one year +€9,574
up €9,574 (+1530.8%), from €625 to €10,199
- Deferred charges and accrued income +€4,488
up €4,488 (+218.9%), from €2,050 to €6,538
- Profit (loss) carried forward +€23,757
up €23,757 (+108.3%), from €21,929 to €45,686
- Tax, wage and social debts +€4,479
up €4,479 (+94.8%), from €4,726 to €9,204
of which Taxes: +€4,479
- Other debts -€1,456
down €1,456 (-4.7%), from €31,093 to €29,637
- Trade debts +€1,398
new in 2025: €1,398
- Gross operating margin +€11,998
up €11,998 (+30.8%), from €38,904 to €50,903
- Taxes +€4,681
up €4,681 (+118.4%), from €3,954 to €8,635
- Depreciation -€2,555
down €2,555 (-12.4%), from €20,610 to €18,056
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 | €59,747 | €87,925 | +€28,178 | +47.2% |
| Fixed assets | 21/28 | €41,792 | €29,159 | -€12,633 | -30.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €41,792 | €29,159 | -€12,633 | -30.2% |
| Furniture and vehicles | 24 | €41,792 | €29,159 | -€12,633 | -30.2% |
| Current assets | 29/58 | €17,955 | €58,766 | +€40,811 | +227.3% |
| Amounts receivable within one year | 40/41 | €625 | €10,199 | +€9,574 | +1530.8% |
| Trade receivables | 40 | €625 | €10,199 | +€9,574 | +1530.8% |
| Cash at bank and in hand | 54/58 | €15,279 | €42,029 | +€26,750 | +175.1% |
| Deferred charges and accrued income | 490/1 | €2,050 | €6,538 | +€4,488 | +218.9% |
| Total equity and liabilities | 10/49 | €59,747 | €87,925 | +€28,178 | +47.2% |
| Equity | 10/15 | €23,929 | €47,686 | +€23,757 | +99.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,929 | €45,686 | +€23,757 | +108.3% |
| Amounts payable | 17/49 | €35,818 | €40,239 | +€4,421 | +12.3% |
| Amounts payable within one year | 42/48 | €35,818 | €40,239 | +€4,421 | +12.3% |
| Trade debts | 44 | - | €1,398 | +€1,398 | |
| Suppliers | 440/4 | - | €1,398 | +€1,398 | |
| Taxes, remuneration and social security | 45 | €4,726 | €9,204 | +€4,479 | +94.8% |
| Taxes | 450/3 | €4,726 | €9,204 | +€4,479 | +94.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €31,093 | €29,637 | -€1,456 | -4.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,610 | €18,056 | -€2,555 | -12.4% |
| Other operating charges | 640/8 | €265 | €401 | +€136 | +51.2% |
| Gross operating margin | 9900 | €38,904 | €50,903 | +€11,998 | +30.8% |
| Operating profit (loss) | 9901 | €18,029 | €32,446 | +€14,418 | +80.0% |
| Financial income | 75/76B | €3 | €0 | -€3 | -96.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -96.7% |
| Financial charges | 65/66B | €38 | €54 | +€17 | +44.0% |
| Recurring financial charges | 65 | €38 | €54 | +€17 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €17,994 | €32,392 | +€14,398 | +80.0% |
| Income taxes | 67/77 | €3,954 | €8,635 | +€4,681 | +118.4% |
| Profit (loss) for the period | 9904 | €14,040 | €23,757 | +€9,717 | +69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,040 | €23,757 | +€9,717 | +69.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.