DAP POTIAU: 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 POTIAU
Largest movements
- Intangible fixed assets -€32,286
down €32,286 (-21.8%), from €147,807 to €115,521
- Receivables within one year +€17,398
up €17,398 (+225%), from €7,742 to €25,140
of which Other amounts receivable: +€9,654
- Cash -€7,975
down €7,975 (-37.9%), from €21,058 to €13,083
mainly Debts after one year (-€45,580) and Other debts (-€19,531)
- Tangible fixed assets -€7,723
down €7,723 (-12.5%), from €61,958 to €54,235
of which Furniture and vehicles: -€8,658
- Stocks and contracts +€7,013
up €7,013 (+15.9%), from €44,135 to €51,149
- Debts after one year -€45,580
down €45,580 (-29.8%), from €152,772 to €107,192
- Reserves +€34,700
up €34,700 (+62.6%), from €55,450 to €90,150
- Current portion of long-term debt +€21,286
up €21,286 (+48.1%), from €44,294 to €65,580
- Other debts -€19,531
down €19,531 (-58.4%), from €33,421 to €13,889
- Trade debts -€10,932
down €10,932 (-32.3%), from €33,799 to €22,867
- Gross operating margin -€13,949
down €13,949 (-8.1%), from €172,694 to €158,746
- Staff costs +€11,651
up €11,651 (+31.4%), from €37,087 to €48,738
- Taxes -€6,482
down €6,482 (-27.9%), from €23,265 to €16,783
- Depreciation +€3,875
up €3,875 (+8.1%), from €48,002 to €51,878
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 | €356,302 | €335,852 | -€20,450 | -5.7% |
| Fixed assets | 21/28 | €209,765 | €169,755 | -€40,009 | -19.1% |
| Intangible fixed assets | 21 | €147,807 | €115,521 | -€32,286 | -21.8% |
| Tangible fixed assets | 22/27 | €61,958 | €54,235 | -€7,723 | -12.5% |
| Land and buildings | 22 | €1,112 | €1,051 | -€61 | -5.5% |
| Plant, machinery and equipment | 23 | €20,753 | €21,749 | +€996 | +4.8% |
| Furniture and vehicles | 24 | €40,093 | €31,435 | -€8,658 | -21.6% |
| Current assets | 29/58 | €146,537 | €166,097 | +€19,559 | +13.3% |
| Stocks and contracts in progress | 3 | €44,135 | €51,149 | +€7,013 | +15.9% |
| Stocks | 30/36 | €44,135 | €51,149 | +€7,013 | +15.9% |
| Amounts receivable within one year | 40/41 | €7,742 | €25,140 | +€17,398 | +225% |
| Trade receivables | 40 | €6,184 | €13,928 | +€7,744 | +125% |
| Other amounts receivable | 41 | €1,558 | €11,212 | +€9,654 | +620% |
| Current investments | 50/53 | €68,562 | €74,343 | +€5,780 | +8.4% |
| Cash at bank and in hand | 54/58 | €21,058 | €13,083 | -€7,975 | -37.9% |
| Deferred charges and accrued income | 490/1 | €5,040 | €2,383 | -€2,657 | -52.7% |
| Total equity and liabilities | 10/49 | €356,302 | €335,852 | -€20,450 | -5.7% |
| Equity | 10/15 | €58,541 | €93,267 | +€34,726 | +59.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,450 | €90,150 | +€34,700 | +62.6% |
| Distributable reserves | 133 | €55,450 | €90,150 | +€34,700 | +62.6% |
| Profit (loss) carried forward | 14 | €91 | €117 | +€26 | +28.7% |
| Amounts payable | 17/49 | €297,761 | €242,585 | -€55,176 | -18.5% |
| Amounts payable after more than one year | 17 | €152,772 | €107,192 | -€45,580 | -29.8% |
| Financial debts | 170/4 | €152,772 | €107,192 | -€45,580 | -29.8% |
| Amounts payable within one year | 42/48 | €144,989 | €135,393 | -€9,596 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €44,294 | €65,580 | +€21,286 | +48.1% |
| Trade debts | 44 | €33,799 | €22,867 | -€10,932 | -32.3% |
| Suppliers | 440/4 | €33,799 | €22,867 | -€10,932 | -32.3% |
| Taxes, remuneration and social security | 45 | €33,475 | €33,057 | -€419 | -1.3% |
| Taxes | 450/3 | €28,924 | €22,300 | -€6,624 | -22.9% |
| Remuneration and social security | 454/9 | €4,552 | €10,757 | +€6,205 | +136% |
| Other amounts payable | 47/48 | €33,421 | €13,889 | -€19,531 | -58.4% |
| Remuneration, social security and pensions | 62 | €37,087 | €48,738 | +€11,651 | +31.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,002 | €51,878 | +€3,875 | +8.1% |
| Other operating charges | 640/8 | €2,313 | €1,026 | -€1,287 | -55.7% |
| Gross operating margin | 9900 | €172,694 | €158,746 | -€13,949 | -8.1% |
| Operating profit (loss) | 9901 | €85,293 | €57,104 | -€28,188 | -33.0% |
| Financial income | 75/76B | €109 | €405 | +€296 | +271% |
| Recurring financial income | 75 | €109 | €405 | +€296 | +271% |
| Financial charges | 65/66B | €6,633 | €6,000 | -€633 | -9.5% |
| Recurring financial charges | 65 | €6,633 | €6,000 | -€633 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €78,769 | €51,509 | -€27,259 | -34.6% |
| Income taxes | 67/77 | €23,265 | €16,783 | -€6,482 | -27.9% |
| Profit (loss) for the period | 9904 | €55,504 | €34,726 | -€20,778 | -37.4% |
| Profit (loss) for the period to be appropriated | 9905 | €55,504 | €34,726 | -€20,778 | -37.4% |
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 28 October 2026 via checked.be.