DAP Moorland: what changed
What changed
DAP Moorland
NACE 75.000, Veterinary services
filed annual accounts (NBB)
Net result for the year
€112,672
2024 · €109,492+€3,180
Equity
€313,313
2024 · €201,474+€111,839
Cash
€183,596
2024 · €161,855+€21,741
Balance sheet total
€349,796
2024 · €248,819+€100,977
Largest movements
Assets
- Tangible fixed assets +€66,898
up €66,898 (+103%), from €64,813 to €131,710
of which Other tangible fixed assets: +€60,246
- Cash +€21,741
up €21,741 (+13.4%), from €161,855 to €183,596
mainly Net result for the year (+€112,672) and Depreciation (+€23,308)
- Stocks and contracts +€13,029
up €13,029 (+109%), from €11,944 to €24,973
Equity and liabilities
- Reserves +€111,839
up €111,839 (+58.4%), from €191,474 to €303,313
- Debts after one year -€5,981
down €5,981 (-38.7%), from €15,450 to €9,469
- Tax, wage and social debts -€5,720
down €5,720 (-31.8%), from €17,963 to €12,243
of which Taxes: -€5,720
Income statement
- Gross operating margin +€9,544
up €9,544 (+5.9%), from €160,890 to €170,434
- Depreciation +€6,893
up €6,893 (+42.0%), from €16,415 to €23,308
- Financial charges -€1,844
down €1,844 (-51.2%), from €3,601 to €1,758
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€109,492
Gross operating margin
+€9,544
Staff costs
-€40
Depreciation
-€6,893
Other operating charges
-€813
Financial income
+€81
Financial charges
+€1,844
Taxes
-€542
Result 2025
€112,672
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€118,193
Investment
-€89,891
Financing
-€6,561
Cash 2024
€161,855
From operations (derived)
+€118,193
Net result for the year
+€112,672
Depreciation
+€23,308
Stocks and contracts
-€13,029
Receivables within one year
+€560
Smaller working-capital items
-€151
Trade debts
+€553
Tax, wage and social debts
-€5,720
Investment (derived)
-€89,891
Investment in fixed assets (net)
-€89,891
Financing
-€6,561
Debts after one year
-€5,981
Current portion of long-term debt
+€253
Contributions, distributions and other
-€833
Cash 2025
€183,596
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €248,819 | €349,796 | +€100,977 | +40.6% |
| Fixed assets | 21/28 | €65,624 | €132,206 | +€66,582 | +101% |
| Intangible fixed assets | 21 | €811 | €496 | -€315 | -38.9% |
| Tangible fixed assets | 22/27 | €64,813 | €131,710 | +€66,898 | +103% |
| Plant, machinery and equipment | 23 | €32,031 | €39,752 | +€7,720 | +24.1% |
| Furniture and vehicles | 24 | €2,729 | €1,660 | -€1,069 | -39.2% |
| Other tangible fixed assets | 26 | €30,052 | €90,298 | +€60,246 | +200% |
| Current assets | 29/58 | €183,195 | €217,589 | +€34,394 | +18.8% |
| Stocks and contracts in progress | 3 | €11,944 | €24,973 | +€13,029 | +109% |
| Stocks | 30/36 | €11,944 | €24,973 | +€13,029 | +109% |
| Amounts receivable within one year | 40/41 | €8,186 | €7,627 | -€560 | -6.8% |
| Trade receivables | 40 | €2,237 | €364 | -€1,873 | -83.7% |
| Other amounts receivable | 41 | €5,949 | €7,263 | +€1,314 | +22.1% |
| Cash at bank and in hand | 54/58 | €161,855 | €183,596 | +€21,741 | +13.4% |
| Deferred charges and accrued income | 490/1 | €1,209 | €1,394 | +€184 | +15.2% |
| Total equity and liabilities | 10/49 | €248,819 | €349,796 | +€100,977 | +40.6% |
| Equity | 10/15 | €201,474 | €313,313 | +€111,839 | +55.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €191,474 | €303,313 | +€111,839 | +58.4% |
| Distributable reserves | 133 | €191,474 | €303,313 | +€111,839 | +58.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €47,345 | €36,483 | -€10,862 | -22.9% |
| Amounts payable after more than one year | 17 | €15,450 | €9,469 | -€5,981 | -38.7% |
| Financial debts | 170/4 | €15,450 | €9,469 | -€5,981 | -38.7% |
| Amounts payable within one year | 42/48 | €31,895 | €27,013 | -€4,882 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €5,728 | €5,981 | +€253 | +4.4% |
| Trade debts | 44 | €7,404 | €7,957 | +€553 | +7.5% |
| Suppliers | 440/4 | €7,404 | €7,957 | +€553 | +7.5% |
| Taxes, remuneration and social security | 45 | €17,963 | €12,243 | -€5,720 | -31.8% |
| Taxes | 450/3 | €17,963 | €12,243 | -€5,720 | -31.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €800 | €833 | +€33 | +4.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | -€40 | €0 | +€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,415 | €23,308 | +€6,893 | +42.0% |
| Other operating charges | 640/8 | €506 | €1,319 | +€813 | +161% |
| Gross operating margin | 9900 | €160,890 | €170,434 | +€9,544 | +5.9% |
| Operating profit (loss) | 9901 | €144,009 | €145,807 | +€1,798 | +1.2% |
| Financial income | 75/76B | €340 | €420 | +€81 | +23.7% |
| Recurring financial income | 75 | €340 | €420 | +€81 | +23.7% |
| Financial charges | 65/66B | €3,601 | €1,758 | -€1,844 | -51.2% |
| Recurring financial charges | 65 | €3,601 | €1,758 | -€1,844 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €140,747 | €144,469 | +€3,722 | +2.6% |
| Income taxes | 67/77 | €31,256 | €31,797 | +€542 | +1.7% |
| Profit (loss) for the period | 9904 | €109,492 | €112,672 | +€3,180 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €109,492 | €112,672 | +€3,180 | +2.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.