DAP KM: 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 KM
Largest movements
- Cash +€25,005
up €25,005 (+136.1%), from €18,367 to €43,372
mainly Net result for the year (+€12,651) and Depreciation (+€11,273)
- Tangible fixed assets -€11,273
down €11,273 (-26.5%), from €42,487 to €31,214
of which Furniture and vehicles: -€9,416
- Receivables within one year +€1,186
up €1,186 (+15.3%), from €7,773 to €8,959
of which Trade receivables: +€6,492
- Profit (loss) carried forward +€9,353
up €9,353, from -€9,353 to €0
- Reserves +€3,298
new in 2025: €3,298
- Tax, wage and social debts +€1,181
new in 2025: €1,181
- Gross operating margin +€17,418
up €17,418 (+162.2%), from €10,737 to €28,154
- Taxes +€1,381
new in 2025: €1,381
- Financial charges -€292
down €292 (-10.9%), from €2,683 to €2,392
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 | €81,217 | €95,264 | +€14,047 | +17.3% |
| Fixed assets | 21/28 | €42,887 | €31,614 | -€11,273 | -26.3% |
| Tangible fixed assets | 22/27 | €42,487 | €31,214 | -€11,273 | -26.5% |
| Plant, machinery and equipment | 23 | €7,126 | €5,270 | -€1,857 | -26.1% |
| Furniture and vehicles | 24 | €35,361 | €25,945 | -€9,416 | -26.6% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €38,330 | €63,650 | +€25,320 | +66.1% |
| Stocks and contracts in progress | 3 | €9,982 | €9,692 | -€291 | -2.9% |
| Stocks | 30/36 | €9,982 | €9,692 | -€291 | -2.9% |
| Amounts receivable within one year | 40/41 | €7,773 | €8,959 | +€1,186 | +15.3% |
| Trade receivables | 40 | €2,238 | €8,730 | +€6,492 | +290.0% |
| Other amounts receivable | 41 | €5,534 | €229 | -€5,306 | -95.9% |
| Cash at bank and in hand | 54/58 | €18,367 | €43,372 | +€25,005 | +136.1% |
| Deferred charges and accrued income | 490/1 | €2,208 | €1,627 | -€581 | -26.3% |
| Total equity and liabilities | 10/49 | €81,217 | €95,264 | +€14,047 | +17.3% |
| Equity | 10/15 | -€5,853 | €6,798 | +€12,651 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | - | €3,298 | +€3,298 | |
| Distributable reserves | 133 | - | €3,298 | +€3,298 | |
| Profit (loss) carried forward | 14 | -€9,353 | €0 | +€9,353 | |
| Amounts payable | 17/49 | €87,070 | €88,466 | +€1,396 | +1.6% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,065 | €6,696 | +€1,631 | +32.2% |
| Trade debts | 44 | €939 | €499 | -€439 | -46.8% |
| Suppliers | 440/4 | €939 | €499 | -€439 | -46.8% |
| Taxes, remuneration and social security | 45 | - | €1,181 | +€1,181 | |
| Taxes | 450/3 | - | €1,181 | +€1,181 | |
| Other amounts payable | 47/48 | €4,126 | €5,015 | +€889 | +21.5% |
| Accrued charges and deferred income | 492/3 | €2,005 | €1,770 | -€235 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,114 | €11,273 | +€159 | +1.4% |
| Other operating charges | 640/8 | €303 | €484 | +€180 | +59.4% |
| Gross operating margin | 9900 | €10,737 | €28,154 | +€17,418 | +162.2% |
| Operating profit (loss) | 9901 | -€681 | €16,398 | +€17,079 | |
| Financial income | 75/76B | €17 | €26 | +€9 | +52.9% |
| Recurring financial income | 75 | €17 | €26 | +€9 | +52.9% |
| Financial charges | 65/66B | €2,683 | €2,392 | -€292 | -10.9% |
| Recurring financial charges | 65 | €2,683 | €2,392 | -€292 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,347 | €14,032 | +€17,379 | |
| Income taxes | 67/77 | - | €1,381 | +€1,381 | |
| Profit (loss) for the period | 9904 | -€3,347 | €12,651 | +€15,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,347 | €12,651 | +€15,998 |
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 5 October 2026 via checked.be.