DAP HERBOTS: 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 HERBOTS
Largest movements
- Tangible fixed assets -€30,037
down €30,037 (-33.0%), from €91,083 to €61,045
of which Furniture and vehicles: -€19,478
- Receivables after one year -€9,705
down €9,705 (-32.1%), from €30,250 to €20,545
- Cash +€3,231
up €3,231 (+89.3%), from €3,620 to €6,852
mainly Depreciation (+€31,337) and Receivables after one year (+€9,705)
- Receivables within one year -€2,442
down €2,442 (-8.2%), from €29,655 to €27,213
of which Other amounts receivable: -€1,354
- Trade debts -€19,233
down €19,233 (-65.3%), from €29,440 to €10,208
- Debts after one year -€14,545
down €14,545 (-15.0%), from €97,250 to €82,705
of which Financial debts: -€28,534
- Tax, wage and social debts -€6,286
down €6,286 (-62.8%), from €10,012 to €3,726
- Profit (loss) carried forward +€2,325
up €2,325 (+9.0%), from -€25,884 to -€23,560
- Gross operating margin -€2,809
down €2,809 (-7.1%), from €39,775 to €36,965
- Other operating charges -€2,203
down €2,203 (-84.0%), from €2,624 to €420
- Financial income +€929
up €929 (+150.1%), from €619 to €1,548
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 | €174,770 | €137,634 | -€37,136 | -21.2% |
| Fixed assets | 21/28 | €91,083 | €61,045 | -€30,037 | -33.0% |
| Tangible fixed assets | 22/27 | €91,083 | €61,045 | -€30,037 | -33.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €60,483 | €41,004 | -€19,478 | -32.2% |
| Other tangible fixed assets | 26 | €30,600 | €20,041 | -€10,559 | -34.5% |
| Current assets | 29/58 | €83,687 | €76,589 | -€7,099 | -8.5% |
| Amounts receivable after more than one year | 29 | €30,250 | €20,545 | -€9,705 | -32.1% |
| Other amounts receivable | 291 | €30,250 | €20,545 | -€9,705 | -32.1% |
| Stocks and contracts in progress | 3 | €17,959 | €19,696 | +€1,737 | +9.7% |
| Stocks | 30/36 | €17,959 | €19,696 | +€1,737 | +9.7% |
| Amounts receivable within one year | 40/41 | €29,655 | €27,213 | -€2,442 | -8.2% |
| Trade receivables | 40 | €21,973 | €20,885 | -€1,088 | -5.0% |
| Other amounts receivable | 41 | €7,682 | €6,328 | -€1,354 | -17.6% |
| Cash at bank and in hand | 54/58 | €3,620 | €6,852 | +€3,231 | +89.3% |
| Deferred charges and accrued income | 490/1 | €2,203 | €2,283 | +€81 | +3.7% |
| Total equity and liabilities | 10/49 | €174,770 | €137,634 | -€37,136 | -21.2% |
| Equity | 10/15 | €10,136 | €12,461 | +€2,325 | +22.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €23,621 | €23,621 | = | 0.0% |
| Distributable reserves | 133 | €23,621 | €23,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,884 | -€23,560 | +€2,325 | +9.0% |
| Amounts payable | 17/49 | €164,633 | €125,173 | -€39,461 | -24.0% |
| Amounts payable after more than one year | 17 | €97,250 | €82,705 | -€14,545 | -15.0% |
| Financial debts | 170/4 | €78,612 | €50,077 | -€28,534 | -36.3% |
| Other amounts payable | 178/9 | €18,639 | €32,628 | +€13,989 | +75.1% |
| Amounts payable within one year | 42/48 | €67,383 | €42,468 | -€24,915 | -37.0% |
| Current portion of amounts payable after more than one year | 42 | €27,931 | €28,534 | +€604 | +2.2% |
| Trade debts | 44 | €29,440 | €10,208 | -€19,233 | -65.3% |
| Suppliers | 440/4 | €29,440 | €10,208 | -€19,233 | -65.3% |
| Taxes, remuneration and social security | 45 | €10,012 | €3,726 | -€6,286 | -62.8% |
| Taxes | 450/3 | €10,012 | €3,726 | -€6,286 | -62.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,237 | €31,337 | +€100 | +0.3% |
| Other operating charges | 640/8 | €2,624 | €420 | -€2,203 | -84.0% |
| Gross operating margin | 9900 | €39,775 | €36,965 | -€2,809 | -7.1% |
| Operating profit (loss) | 9901 | €5,914 | €5,208 | -€706 | -11.9% |
| Financial income | 75/76B | €619 | €1,548 | +€929 | +150.1% |
| Recurring financial income | 75 | €619 | €1,548 | +€929 | +150.1% |
| Financial charges | 65/66B | €4,256 | €4,145 | -€111 | -2.6% |
| Recurring financial charges | 65 | €4,256 | €4,145 | -€111 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €2,277 | €2,611 | +€334 | +14.7% |
| Income taxes | 67/77 | €312 | €286 | -€26 | -8.3% |
| Profit (loss) for the period | 9904 | €1,965 | €2,325 | +€360 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,965 | €2,325 | +€360 | +18.3% |
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 7 October 2026 via checked.be.