DAP-INSURPROTECT-EB: 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-INSURPROTECT-EB
Largest movements
- Receivables within one year +€6,000
up €6,000, from €0 to €6,000
- Cash -€5,290
down €5,290 (-77.7%), from €6,804 to €1,514
mainly Receivables within one year (-€6,000) and Tax, wage and social debts (-€880)
- Deferred charges and accrued income -€410
down €410 (-100%), from €410 to €0
- Debts after one year +€2,000
new in 2025: €2,000
- Tax, wage and social debts -€880
down €880 (-100%), from €880 to €0
- Profit (loss) carried forward -€820
down €820 (-35.1%), from €2,334 to €1,514
- Gross operating margin -€7,390
down €7,390, from €6,685 to -€704
- Taxes -€884
down €884, from €880 to -€4
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 | €7,214 | €7,514 | +€300 | +4.2% |
| Current assets | 29/58 | €7,214 | €7,514 | +€300 | +4.2% |
| Amounts receivable within one year | 40/41 | €0 | €6,000 | +€6,000 | |
| Trade receivables | 40 | €0 | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €6,804 | €1,514 | -€5,290 | -77.7% |
| Deferred charges and accrued income | 490/1 | €410 | €0 | -€410 | -100% |
| Total equity and liabilities | 10/49 | €7,214 | €7,514 | +€300 | +4.2% |
| Equity | 10/15 | €6,334 | €5,514 | -€820 | -12.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,334 | €1,514 | -€820 | -35.1% |
| Amounts payable | 17/49 | €880 | €2,000 | +€1,120 | +127% |
| Amounts payable after more than one year | 17 | - | €2,000 | +€2,000 | |
| Other amounts payable | 178/9 | - | €2,000 | +€2,000 | |
| Amounts payable within one year | 42/48 | €880 | €0 | -€880 | -100% |
| Taxes, remuneration and social security | 45 | €880 | €0 | -€880 | -100% |
| Taxes | 450/3 | €880 | €0 | -€880 | -100% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | €6,685 | -€704 | -€7,390 | |
| Operating profit (loss) | 9901 | €6,622 | -€770 | -€7,392 | |
| Financial charges | 65/66B | €0 | €54 | +€54 | |
| Recurring financial charges | 65 | €0 | €54 | +€54 | |
| Profit (loss) for the period before taxes | 9903 | €6,622 | -€824 | -€7,446 | |
| Income taxes | 67/77 | €880 | -€4 | -€884 | |
| Profit (loss) for the period | 9904 | €5,742 | -€820 | -€6,561 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,742 | -€820 | -€6,561 |
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 26 October 2026 via checked.be.