DAP SNEPKENS: 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 SNEPKENS
Largest movements
- Cash +€116,420
up €116,420 (+61.6%), from €188,929 to €305,349
mainly Receivables within one year (+€87,276) and Other debts (+€55,026)
- Receivables within one year -€87,276
down €87,276 (-73.9%), from €118,036 to €30,760
of which Other amounts receivable: -€74,936
- Stocks and contracts +€12,431
up €12,431 (+24.6%), from €50,629 to €63,060
- Tangible fixed assets -€8,995
down €8,995 (-15.3%), from €58,894 to €49,899
of which Furniture and vehicles: -€5,646
- Other debts +€55,026
up €55,026 (+4,731%), from €1,163 to €56,189
- Tax, wage and social debts -€21,164
down €21,164 (-65.7%), from €32,226 to €11,062
of which Taxes: -€18,897
- Reserves -€8,079
down €8,079 (-2.3%), from €348,570 to €340,491
of which Distributable reserves: -€8,079
- Trade debts +€7,389
up €7,389 (+21.2%), from €34,861 to €42,250
- Gross operating margin +€64,690
up €64,690 (+60.5%), from €106,978 to €171,669
- Taxes +€22,524
up €22,524 (+652%), from €3,457 to €25,980
- Staff costs +€3,242
up €3,242 (+4.0%), from €80,436 to €83,679
- Financial income +€1,973
up €1,973 (+137,977%), from €1 to €1,975
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 | €416,907 | €450,078 | +€33,171 | +8.0% |
| Fixed assets | 21/28 | €58,894 | €49,899 | -€8,995 | -15.3% |
| Tangible fixed assets | 22/27 | €58,894 | €49,899 | -€8,995 | -15.3% |
| Plant, machinery and equipment | 23 | €53,044 | €49,694 | -€3,350 | -6.3% |
| Furniture and vehicles | 24 | €5,851 | €205 | -€5,646 | -96.5% |
| Current assets | 29/58 | €358,012 | €400,179 | +€42,166 | +11.8% |
| Stocks and contracts in progress | 3 | €50,629 | €63,060 | +€12,431 | +24.6% |
| Stocks | 30/36 | €50,629 | €63,060 | +€12,431 | +24.6% |
| Amounts receivable within one year | 40/41 | €118,036 | €30,760 | -€87,276 | -73.9% |
| Trade receivables | 40 | €17,285 | €4,944 | -€12,340 | -71.4% |
| Other amounts receivable | 41 | €100,751 | €25,815 | -€74,936 | -74.4% |
| Cash at bank and in hand | 54/58 | €188,929 | €305,349 | +€116,420 | +61.6% |
| Deferred charges and accrued income | 490/1 | €419 | €1,010 | +€591 | +141% |
| Total equity and liabilities | 10/49 | €416,907 | €450,078 | +€33,171 | +8.0% |
| Equity | 10/15 | €348,657 | €340,578 | -€8,079 | -2.3% |
| Contributions | 10/11 | €87 | €87 | = | 0.0% |
| Reserves | 13 | €348,570 | €340,491 | -€8,079 | -2.3% |
| Non-distributable reserves | 130/1 | €11 | €11 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11 | €11 | = | 0.0% |
| Distributable reserves | 133 | €348,559 | €340,480 | -€8,079 | -2.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €68,250 | €109,500 | +€41,250 | +60.4% |
| Amounts payable within one year | 42/48 | €68,250 | €109,500 | +€41,250 | +60.4% |
| Trade debts | 44 | €34,861 | €42,250 | +€7,389 | +21.2% |
| Suppliers | 440/4 | €34,861 | €42,250 | +€7,389 | +21.2% |
| Taxes, remuneration and social security | 45 | €32,226 | €11,062 | -€21,164 | -65.7% |
| Taxes | 450/3 | €19,014 | €117 | -€18,897 | -99.4% |
| Remuneration and social security | 454/9 | €13,212 | €10,946 | -€2,267 | -17.2% |
| Other amounts payable | 47/48 | €1,163 | €56,189 | +€55,026 | +4,731% |
| Remuneration, social security and pensions | 62 | €80,436 | €83,679 | +€3,242 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,535 | €13,990 | +€1,455 | +11.6% |
| Other operating charges | 640/8 | €2,453 | €1,625 | -€828 | -33.7% |
| Gross operating margin | 9900 | €106,978 | €171,669 | +€64,690 | +60.5% |
| Operating profit (loss) | 9901 | €11,554 | €72,375 | +€60,821 | +526% |
| Financial income | 75/76B | €1 | €1,975 | +€1,973 | +137,977% |
| Recurring financial income | 75 | €1 | €1,975 | +€1,973 | +137,977% |
| Financial charges | 65/66B | €20 | €191 | +€171 | +875% |
| Recurring financial charges | 65 | €20 | €191 | +€171 | +875% |
| Profit (loss) for the period before taxes | 9903 | €11,536 | €74,159 | +€62,623 | +543% |
| Income taxes | 67/77 | €3,457 | €25,980 | +€22,524 | +652% |
| Profit (loss) for the period | 9904 | €8,079 | €48,178 | +€40,099 | +496% |
| Profit (loss) for the period to be appropriated | 9905 | €8,079 | €48,178 | +€40,099 | +496% |
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 23 October 2026 via checked.be.