DAP Ter Beke: 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 Ter Beke
Largest movements
- Tangible fixed assets +€67,409
up €67,409 (+2891.4%), from €2,331 to €69,740
of which Plant, machinery and equipment: +€68,418
- Cash +€26,444
up €26,444 (+53.2%), from €49,738 to €76,182
mainly Debts after one year (+€41,015) and Net result for the year (+€34,480)
- Deferred charges and accrued income +€6,425
up €6,425 (+311.0%), from €2,066 to €8,492
- Receivables within one year -€5,544
down €5,544 (-50.4%), from €11,004 to €5,460
- Stocks and contracts +€2,186
up €2,186 (+816.3%), from €268 to €2,453
- Debts after one year +€41,015
new in 2025: €41,015
- Reserves +€32,814
up €32,814 (+72.4%), from €45,351 to €78,164
- Other debts +€14,122
up €14,122 (+139.5%), from €10,124 to €24,247
- Current portion of long-term debt +€6,943
new in 2025: €6,943
- Trade debts +€2,926
up €2,926 (+237.3%), from €1,233 to €4,159
- Depreciation +€6,556
up €6,556 (+940.1%), from €697 to €7,254
- Taxes -€5,286
down €5,286 (-42.6%), from €12,394 to €7,108
- Gross operating margin +€4,700
up €4,700 (+7.4%), from €63,126 to €67,826
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 | €65,407 | €162,327 | +€96,920 | +148.2% |
| Fixed assets | 21/28 | €2,331 | €69,740 | +€67,409 | +2891.4% |
| Tangible fixed assets | 22/27 | €2,331 | €69,740 | +€67,409 | +2891.4% |
| Plant, machinery and equipment | 23 | - | €68,418 | +€68,418 | |
| Furniture and vehicles | 24 | €2,331 | €1,322 | -€1,010 | -43.3% |
| Current assets | 29/58 | €63,076 | €92,587 | +€29,511 | +46.8% |
| Stocks and contracts in progress | 3 | €268 | €2,453 | +€2,186 | +816.3% |
| Stocks | 30/36 | €268 | €2,453 | +€2,186 | +816.3% |
| Amounts receivable within one year | 40/41 | €11,004 | €5,460 | -€5,544 | -50.4% |
| Trade receivables | 40 | €11,004 | €5,460 | -€5,544 | -50.4% |
| Cash at bank and in hand | 54/58 | €49,738 | €76,182 | +€26,444 | +53.2% |
| Deferred charges and accrued income | 490/1 | €2,066 | €8,492 | +€6,425 | +311.0% |
| Total equity and liabilities | 10/49 | €65,407 | €162,327 | +€96,920 | +148.2% |
| Equity | 10/15 | €49,351 | €82,164 | +€32,814 | +66.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €45,351 | €78,164 | +€32,814 | +72.4% |
| Distributable reserves | 133 | €45,351 | €78,164 | +€32,814 | +72.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €16,057 | €80,163 | +€64,106 | +399.2% |
| Amounts payable after more than one year | 17 | - | €41,015 | +€41,015 | |
| Financial debts | 170/4 | - | €41,015 | +€41,015 | |
| Amounts payable within one year | 42/48 | €16,057 | €39,147 | +€23,091 | +143.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,943 | +€6,943 | |
| Trade debts | 44 | €1,233 | €4,159 | +€2,926 | +237.3% |
| Suppliers | 440/4 | €1,233 | €4,159 | +€2,926 | +237.3% |
| Taxes, remuneration and social security | 45 | €4,700 | €3,799 | -€901 | -19.2% |
| Taxes | 450/3 | €4,700 | €3,799 | -€901 | -19.2% |
| Other amounts payable | 47/48 | €10,124 | €24,247 | +€14,122 | +139.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €697 | €7,254 | +€6,556 | +940.1% |
| Other operating charges | 640/8 | €1,071 | €407 | -€664 | -62.0% |
| Non-recurring operating charges | 66A | - | €14,500 | +€14,500 | |
| Gross operating margin | 9900 | €63,126 | €67,826 | +€4,700 | +7.4% |
| Operating profit (loss) | 9901 | €61,357 | €45,666 | -€15,692 | -25.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -96.6% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -96.6% |
| Financial charges | 65/66B | €3,614 | €4,078 | +€464 | +12.8% |
| Recurring financial charges | 65 | €3,614 | €4,078 | +€464 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | €57,745 | €41,588 | -€16,157 | -28.0% |
| Income taxes | 67/77 | €12,394 | €7,108 | -€5,286 | -42.6% |
| Profit (loss) for the period | 9904 | €45,351 | €34,480 | -€10,871 | -24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,351 | €34,480 | -€10,871 | -24.0% |
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 4 October 2026 via checked.be.