DAP Hoogland: 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 Hoogland
Largest movements
- Cash -€40,004
down €40,004 (-57.9%), from €69,080 to €29,076
mainly Other debts (-€41,985) and Trade debts (-€40,281)
- Tangible fixed assets -€4,934
down €4,934 (-21.1%), from €23,407 to €18,473
of which Plant, machinery and equipment: -€4,638
- Receivables within one year +€4,685
up €4,685 (+6.9%), from €68,219 to €72,904
of which Other amounts receivable: +€3,418
- Stocks and contracts +€4,233
up €4,233 (+16.9%), from €25,067 to €29,300
- Other debts -€41,985
down €41,985 (-90.9%), from €46,188 to €4,202
- Reserves +€41,158
up €41,158 (+51.9%), from €79,374 to €120,533
of which Distributable reserves: +€41,158
- Trade debts -€40,281
down €40,281 (-80.2%), from €50,197 to €9,916
- Tax, wage and social debts +€4,326
up €4,326 (+42.5%), from €10,185 to €14,511
of which Remuneration and social security: +€5,294
- Staff costs -€8,064
down €8,064 (-14.1%), from €57,032 to €48,968
- Depreciation -€5,127
down €5,127 (-43.4%), from €11,810 to €6,683
- Gross operating margin +€4,994
up €4,994 (+4.4%), from €112,926 to €117,920
- Taxes +€1,839
up €1,839 (+13.3%), from €13,830 to €15,669
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 | €186,536 | €149,754 | -€36,782 | -19.7% |
| Fixed assets | 21/28 | €23,407 | €18,473 | -€4,934 | -21.1% |
| Tangible fixed assets | 22/27 | €23,407 | €18,473 | -€4,934 | -21.1% |
| Plant, machinery and equipment | 23 | €22,688 | €18,050 | -€4,638 | -20.4% |
| Furniture and vehicles | 24 | €719 | €423 | -€296 | -41.1% |
| Current assets | 29/58 | €163,129 | €131,280 | -€31,849 | -19.5% |
| Stocks and contracts in progress | 3 | €25,067 | €29,300 | +€4,233 | +16.9% |
| Stocks | 30/36 | €25,067 | €29,300 | +€4,233 | +16.9% |
| Amounts receivable within one year | 40/41 | €68,219 | €72,904 | +€4,685 | +6.9% |
| Trade receivables | 40 | €1,709 | €2,977 | +€1,267 | +74.1% |
| Other amounts receivable | 41 | €66,510 | €69,928 | +€3,418 | +5.1% |
| Cash at bank and in hand | 54/58 | €69,080 | €29,076 | -€40,004 | -57.9% |
| Deferred charges and accrued income | 490/1 | €763 | - | -€763 | |
| Total equity and liabilities | 10/49 | €186,536 | €149,754 | -€36,782 | -19.7% |
| Equity | 10/15 | €79,966 | €121,124 | +€41,158 | +51.5% |
| Contributions | 10/11 | €592 | €592 | = | 0.0% |
| Reserves | 13 | €79,374 | €120,533 | +€41,158 | +51.9% |
| Non-distributable reserves | 130/1 | €178 | €178 | = | 0.0% |
| Reserves not available under the articles | 1311 | €178 | €178 | = | 0.0% |
| Distributable reserves | 133 | €79,197 | €120,355 | +€41,158 | +52.0% |
| Amounts payable | 17/49 | €106,570 | €28,629 | -€77,941 | -73.1% |
| Amounts payable within one year | 42/48 | €106,570 | €28,629 | -€77,941 | -73.1% |
| Trade debts | 44 | €50,197 | €9,916 | -€40,281 | -80.2% |
| Suppliers | 440/4 | €50,197 | €9,916 | -€40,281 | -80.2% |
| Taxes, remuneration and social security | 45 | €10,185 | €14,511 | +€4,326 | +42.5% |
| Taxes | 450/3 | €5,014 | €4,047 | -€968 | -19.3% |
| Remuneration and social security | 454/9 | €5,171 | €10,465 | +€5,294 | +102% |
| Other amounts payable | 47/48 | €46,188 | €4,202 | -€41,985 | -90.9% |
| Remuneration, social security and pensions | 62 | €57,032 | €48,968 | -€8,064 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,810 | €6,683 | -€5,127 | -43.4% |
| Other operating charges | 640/8 | €826 | €796 | -€30 | -3.6% |
| Gross operating margin | 9900 | €112,926 | €117,920 | +€4,994 | +4.4% |
| Operating profit (loss) | 9901 | €43,259 | €61,474 | +€18,216 | +42.1% |
| Financial income | 75/76B | €195 | €537 | +€341 | +175% |
| Recurring financial income | 75 | €195 | €537 | +€341 | +175% |
| Financial charges | 65/66B | €80 | €236 | +€156 | +193% |
| Recurring financial charges | 65 | €80 | €236 | +€156 | +193% |
| Profit (loss) for the period before taxes | 9903 | €43,374 | €61,775 | +€18,401 | +42.4% |
| Income taxes | 67/77 | €13,830 | €15,669 | +€1,839 | +13.3% |
| Profit (loss) for the period | 9904 | €29,544 | €46,106 | +€16,562 | +56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,544 | €46,106 | +€16,562 | +56.1% |
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 30 October 2026 via checked.be.