DAP Solutions: what changed
Two fiscal 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 Solutions
Largest movements
- Receivables within one year +€358,877
up €358,877 (+444.6%), from €80,715 to €439,592
- Tangible fixed assets -€129,927
down €129,927 (-9.6%), from €1.3m to €1.2m
- Stocks and contracts +€101,012
up €101,012 (+47.5%), from €212,470 to €313,482
- Cash +€82,261
up €82,261 (+176.5%), from €46,610 to €128,871
mainly Other debts (+€282,505) and Trade debts (+€119,232)
- Other debts +€282,505
up €282,505 (+138.4%), from €204,110 to €486,615
- Trade debts +€119,232
up €119,232 (+83.2%), from €143,271 to €262,503
- Debts after one year -€84,830
down €84,830 (-10.1%), from €841,401 to €756,571
- Profit (loss) carried forward +€57,638
up €57,638 (+15.3%), from €375,697 to €433,334
- Gross operating margin -€45,326
down €45,326 (-15.2%), from €298,843 to €253,518
- Depreciation -€16,703
down €16,703 (-21.6%), from €77,412 to €60,709
- Other operating charges -€13,339
down €13,339 (-50.6%), from €26,384 to €13,046
- Staff costs -€6,524
down €6,524 (-10.8%), from €60,484 to €53,961
- Taxes -€3,593
down €3,593 (-18.3%), from €19,656 to €16,062
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 | €1,704,763 | €2,099,955 | +€395,192 | +23.2% |
| Fixed assets | 21/28 | €1,347,937 | €1,218,009 | -€129,927 | -9.6% |
| Tangible fixed assets | 22/27 | €1,347,732 | €1,217,804 | -€129,927 | -9.6% |
| Land and buildings | 22 | €1,241,286 | €1,191,444 | -€49,843 | -4.0% |
| Plant, machinery and equipment | 23 | €31,597 | €2,557 | -€29,041 | -91.9% |
| Furniture and vehicles | 24 | €74,848 | €23,804 | -€51,044 | -68.2% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €356,827 | €881,945 | +€525,119 | +147.2% |
| Stocks and contracts in progress | 3 | €212,470 | €313,482 | +€101,012 | +47.5% |
| Stocks | 30/36 | €212,470 | €313,482 | +€101,012 | +47.5% |
| Amounts receivable within one year | 40/41 | €80,715 | €439,592 | +€358,877 | +444.6% |
| Trade receivables | 40 | €80,715 | €439,592 | +€358,877 | +444.6% |
| Cash at bank and in hand | 54/58 | €46,610 | €128,871 | +€82,261 | +176.5% |
| Deferred charges and accrued income | 490/1 | €17,031 | €0 | -€17,031 | -100.0% |
| Total equity and liabilities | 10/49 | €1,704,763 | €2,099,955 | +€395,192 | +23.2% |
| Equity | 10/15 | €380,697 | €438,334 | +€57,638 | +15.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €375,697 | €433,334 | +€57,638 | +15.3% |
| Amounts payable | 17/49 | €1,324,067 | €1,661,620 | +€337,554 | +25.5% |
| Amounts payable after more than one year | 17 | €841,401 | €756,571 | -€84,830 | -10.1% |
| Financial debts | 170/4 | €841,401 | €756,571 | -€84,830 | -10.1% |
| Amounts payable within one year | 42/48 | €470,753 | €893,203 | +€422,450 | +89.7% |
| Current portion of amounts payable after more than one year | 42 | €83,050 | €84,830 | +€1,780 | +2.1% |
| Trade debts | 44 | €143,271 | €262,503 | +€119,232 | +83.2% |
| Suppliers | 440/4 | €143,271 | €262,503 | +€119,232 | +83.2% |
| Taxes, remuneration and social security | 45 | €40,322 | €59,255 | +€18,933 | +47.0% |
| Taxes | 450/3 | €34,226 | €57,830 | +€23,604 | +69.0% |
| Remuneration and social security | 454/9 | €6,095 | €1,425 | -€4,671 | -76.6% |
| Other amounts payable | 47/48 | €204,110 | €486,615 | +€282,505 | +138.4% |
| Accrued charges and deferred income | 492/3 | €11,913 | €11,846 | -€67 | -0.6% |
| Remuneration, social security and pensions | 62 | €60,484 | €53,961 | -€6,524 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,412 | €60,709 | -€16,703 | -21.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €26,384 | €13,046 | -€13,339 | -50.6% |
| Non-recurring operating charges | 66A | - | €25,705 | +€25,705 | |
| Gross operating margin | 9900 | €298,843 | €253,518 | -€45,326 | -15.2% |
| Operating profit (loss) | 9901 | €134,562 | €100,096 | -€34,466 | -25.6% |
| Financial income | 75/76B | €366 | €257 | -€109 | -29.8% |
| Recurring financial income | 75 | €366 | €257 | -€109 | -29.8% |
| Financial charges | 65/66B | €24,352 | €26,654 | +€2,302 | +9.5% |
| Recurring financial charges | 65 | €24,352 | €26,654 | +€2,302 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €110,577 | €73,700 | -€36,877 | -33.3% |
| Income taxes | 67/77 | €19,656 | €16,062 | -€3,593 | -18.3% |
| Profit (loss) for the period | 9904 | €90,921 | €57,638 | -€33,283 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €90,921 | €57,638 | -€33,283 | -36.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.