DAP LC: 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 LC
Largest movements
- Cash +€43,425
up €43,425 (+83.1%), from €52,248 to €95,673
mainly Net result for the year (+€42,377) and Tax, wage and social debts (+€4,663)
- Current investments +€2,250
new in 2025: €2,250
- Reserves +€42,377
up €42,377 (+66.6%), from €63,590 to €105,967
- Tax, wage and social debts +€4,663
up €4,663 (+142%), from €3,278 to €7,941
- Other debts -€2,281
down €2,281 (-100%), from €2,281 to €0
- Trade debts +€1,625
up €1,625 (+9,720%), from €17 to €1,642
- Gross operating margin -€25,432
down €25,432 (-31.4%), from €80,905 to €55,473
- Taxes -€4,165
down €4,165 (-24.8%), from €16,808 to €12,643
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 | €69,265 | €115,649 | +€46,385 | +67.0% |
| Fixed assets | 21/28 | €2,122 | €2,165 | +€43 | +2.0% |
| Intangible fixed assets | 21 | €2,122 | €1,622 | -€500 | -23.6% |
| Tangible fixed assets | 22/27 | - | €543 | +€543 | |
| Plant, machinery and equipment | 23 | - | €543 | +€543 | |
| Current assets | 29/58 | €67,143 | €113,484 | +€46,341 | +69.0% |
| Amounts receivable within one year | 40/41 | €14,438 | €15,424 | +€985 | +6.8% |
| Trade receivables | 40 | €12,941 | €12,265 | -€676 | -5.2% |
| Other amounts receivable | 41 | €1,498 | €3,159 | +€1,662 | +111% |
| Current investments | 50/53 | - | €2,250 | +€2,250 | |
| Cash at bank and in hand | 54/58 | €52,248 | €95,673 | +€43,425 | +83.1% |
| Deferred charges and accrued income | 490/1 | €457 | €137 | -€320 | -70.0% |
| Total equity and liabilities | 10/49 | €69,265 | €115,649 | +€46,385 | +67.0% |
| Equity | 10/15 | €63,690 | €106,067 | +€42,377 | +66.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €63,590 | €105,967 | +€42,377 | +66.6% |
| Distributable reserves | 133 | €63,590 | €105,967 | +€42,377 | +66.6% |
| Amounts payable | 17/49 | €5,575 | €9,583 | +€4,008 | +71.9% |
| Amounts payable within one year | 42/48 | €5,575 | €9,583 | +€4,008 | +71.9% |
| Trade debts | 44 | €17 | €1,642 | +€1,625 | +9,720% |
| Suppliers | 440/4 | €17 | €1,642 | +€1,625 | +9,720% |
| Taxes, remuneration and social security | 45 | €3,278 | €7,941 | +€4,663 | +142% |
| Taxes | 450/3 | €3,278 | €7,941 | +€4,663 | +142% |
| Other amounts payable | 47/48 | €2,281 | €0 | -€2,281 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €378 | €504 | +€126 | +33.2% |
| Gross operating margin | 9900 | €80,905 | €55,473 | -€25,432 | -31.4% |
| Operating profit (loss) | 9901 | €80,527 | €54,969 | -€25,558 | -31.7% |
| Financial income | 75/76B | €13 | €93 | +€80 | +610% |
| Recurring financial income | 75 | €13 | €93 | +€80 | +610% |
| Financial charges | 65/66B | €142 | €42 | -€100 | -70.3% |
| Recurring financial charges | 65 | €142 | €42 | -€100 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €80,398 | €55,020 | -€25,378 | -31.6% |
| Income taxes | 67/77 | €16,808 | €12,643 | -€4,165 | -24.8% |
| Profit (loss) for the period | 9904 | €63,590 | €42,377 | -€21,213 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,590 | €42,377 | -€21,213 | -33.4% |
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 14 October 2026 via checked.be.