DAP HESBEI: 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 HESBEI
Largest movements
- Cash +€17,868
up €17,868 (+122%), from €14,591 to €32,459
mainly Net result for the year (+€34,476) and Receivables within one year (+€9,264)
- Receivables within one year -€9,264
down €9,264 (-35.6%), from €25,995 to €16,730
of which Other amounts receivable: -€7,833
- Debts after one year -€21,718
down €21,718 (-19.0%), from €114,120 to €92,402
- Profit (loss) carried forward +€16,829
up €16,829 (+17.2%), from €97,987 to €114,816
- Trade debts +€4,847
up €4,847 (+1,254%), from €387 to €5,234
- Tax, wage and social debts +€4,531
up €4,531 (+280%), from €1,620 to €6,151
- Other debts +€2,869
up €2,869 (+43.2%), from €6,641 to €9,510
- Gross operating margin +€29,320
up €29,320 (+119%), from €24,674 to €53,994
- Taxes +€8,592
up €8,592 (+228%), from €3,771 to €12,363
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 | €246,539 | €253,831 | +€7,292 | +3.0% |
| Fixed assets | 21/28 | €205,099 | €202,849 | -€2,251 | -1.1% |
| Tangible fixed assets | 22/27 | €5,099 | €2,849 | -€2,251 | -44.1% |
| Plant, machinery and equipment | 23 | €5,099 | €2,849 | -€2,251 | -44.1% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €41,440 | €50,983 | +€9,543 | +23.0% |
| Amounts receivable within one year | 40/41 | €25,995 | €16,730 | -€9,264 | -35.6% |
| Trade receivables | 40 | €18,161 | €16,730 | -€1,431 | -7.9% |
| Other amounts receivable | 41 | €7,833 | - | -€7,833 | |
| Cash at bank and in hand | 54/58 | €14,591 | €32,459 | +€17,868 | +122% |
| Deferred charges and accrued income | 490/1 | €854 | €1,793 | +€939 | +110% |
| Total equity and liabilities | 10/49 | €246,539 | €253,831 | +€7,292 | +3.0% |
| Equity | 10/15 | €101,987 | €118,816 | +€16,829 | +16.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,987 | €114,816 | +€16,829 | +17.2% |
| Amounts payable | 17/49 | €144,552 | €135,015 | -€9,537 | -6.6% |
| Amounts payable after more than one year | 17 | €114,120 | €92,402 | -€21,718 | -19.0% |
| Financial debts | 170/4 | €114,120 | €92,402 | -€21,718 | -19.0% |
| Amounts payable within one year | 42/48 | €30,092 | €42,613 | +€12,521 | +41.6% |
| Current portion of amounts payable after more than one year | 42 | €21,445 | €21,718 | +€273 | +1.3% |
| Trade debts | 44 | €387 | €5,234 | +€4,847 | +1,254% |
| Suppliers | 440/4 | €387 | €5,234 | +€4,847 | +1,254% |
| Taxes, remuneration and social security | 45 | €1,620 | €6,151 | +€4,531 | +280% |
| Taxes | 450/3 | €1,620 | €6,151 | +€4,531 | +280% |
| Other amounts payable | 47/48 | €6,641 | €9,510 | +€2,869 | +43.2% |
| Accrued charges and deferred income | 492/3 | €340 | - | -€340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,227 | €2,251 | +€23 | +1.0% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €24,674 | €53,994 | +€29,320 | +119% |
| Operating profit (loss) | 9901 | €22,446 | €51,681 | +€29,235 | +130% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €4,404 | €4,842 | +€439 | +10.0% |
| Recurring financial charges | 65 | €4,404 | €4,842 | +€439 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €18,050 | €46,839 | +€28,789 | +159% |
| Income taxes | 67/77 | €3,771 | €12,363 | +€8,592 | +228% |
| Profit (loss) for the period | 9904 | €14,279 | €34,476 | +€20,197 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €14,279 | €34,476 | +€20,197 | +141% |
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 21 October 2026 via checked.be.