DAP OTHELLO: 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 OTHELLO
Largest movements
- Cash +€25,572
up €25,572 (+39.1%), from €65,321 to €90,893
mainly Net result for the year (+€103,026) and Depreciation (+€23,134)
- Tangible fixed assets -€23,134
down €23,134 (-23.9%), from €96,953 to €73,819
of which Furniture and vehicles: -€22,974
- Tax, wage and social debts +€8,198
up €8,198 (+97.5%), from €8,412 to €16,611
- Other debts -€5,017
down €5,017 (-4.4%), from €113,840 to €108,823
- Gross operating margin +€3,631
up €3,631 (+2.3%), from €155,150 to €158,781
- Depreciation +€3,391
up €3,391 (+17.2%), from €19,743 to €23,134
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 | €185,561 | €188,595 | +€3,033 | +1.6% |
| Fixed assets | 21/28 | €96,953 | €73,819 | -€23,134 | -23.9% |
| Tangible fixed assets | 22/27 | €96,953 | €73,819 | -€23,134 | -23.9% |
| Plant, machinery and equipment | 23 | €160 | €0 | -€160 | -100.0% |
| Furniture and vehicles | 24 | €96,793 | €73,819 | -€22,974 | -23.7% |
| Current assets | 29/58 | €88,608 | €114,776 | +€26,168 | +29.5% |
| Amounts receivable within one year | 40/41 | €23,286 | €23,772 | +€485 | +2.1% |
| Trade receivables | 40 | €23,286 | €23,772 | +€485 | +2.1% |
| Cash at bank and in hand | 54/58 | €65,321 | €90,893 | +€25,572 | +39.1% |
| Deferred charges and accrued income | 490/1 | - | €111 | +€111 | |
| Total equity and liabilities | 10/49 | €185,561 | €188,595 | +€3,033 | +1.6% |
| Equity | 10/15 | €62,785 | €62,785 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,185 | €44,185 | = | 0.0% |
| Distributable reserves | 133 | €44,185 | €44,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €122,776 | €125,809 | +€3,033 | +2.5% |
| Amounts payable within one year | 42/48 | €122,776 | €125,809 | +€3,033 | +2.5% |
| Trade debts | 44 | €523 | €375 | -€148 | -28.2% |
| Suppliers | 440/4 | €523 | €375 | -€148 | -28.2% |
| Taxes, remuneration and social security | 45 | €8,412 | €16,611 | +€8,198 | +97.5% |
| Taxes | 450/3 | €8,412 | €16,611 | +€8,198 | +97.5% |
| Other amounts payable | 47/48 | €113,840 | €108,823 | -€5,017 | -4.4% |
| Remuneration, social security and pensions | 62 | €2,885 | €2,329 | -€556 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,743 | €23,134 | +€3,391 | +17.2% |
| Other operating charges | 640/8 | €1,129 | €986 | -€143 | -12.7% |
| Gross operating margin | 9900 | €155,150 | €158,781 | +€3,631 | +2.3% |
| Operating profit (loss) | 9901 | €131,393 | €132,332 | +€939 | +0.7% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €772 | €637 | -€135 | -17.5% |
| Recurring financial charges | 65 | €772 | €637 | -€135 | -17.5% |
| Profit (loss) for the period before taxes | 9903 | €130,621 | €131,695 | +€1,073 | +0.8% |
| Income taxes | 67/77 | €27,874 | €28,668 | +€794 | +2.8% |
| Profit (loss) for the period | 9904 | €102,747 | €103,026 | +€279 | +0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €102,747 | €103,026 | +€279 | +0.3% |
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 10 October 2026 via checked.be.