DAP Tjoenshoek: 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 Tjoenshoek
Largest movements
- Tangible fixed assets +€34,476
up €34,476 (+36.4%), from €94,737 to €129,213
of which Other tangible fixed assets: +€31,625
- Receivables within one year -€3,502
down €3,502 (-48.5%), from €7,225 to €3,723
of which Trade receivables: -€2,086
- Deferred charges and accrued income +€1,543
up €1,543 (+164%), from €940 to €2,483
- Cash +€1,524
up €1,524 (+101%), from €1,513 to €3,037
mainly Other debts (+€33,278) and Receivables within one year (+€3,502)
- Other debts +€33,278
up €33,278 (+122%), from €27,185 to €60,463
- Depreciation +€971
up €971 (+670%), from €145 to €1,116
- Financial charges +€321
up €321 (+32.1%), from €1,000 to €1,321
- Taxes +€195
up €195 (+17.7%), from €1,101 to €1,296
- Gross operating margin -€158
down €158 (-3.4%), from €4,666 to €4,508
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 | €104,415 | €138,456 | +€34,041 | +32.6% |
| Fixed assets | 21/28 | €94,737 | €129,213 | +€34,476 | +36.4% |
| Tangible fixed assets | 22/27 | €94,737 | €129,213 | +€34,476 | +36.4% |
| Plant, machinery and equipment | 23 | €1,831 | €1,647 | -€184 | -10.0% |
| Furniture and vehicles | 24 | €12 | €3,047 | +€3,035 | +25,292% |
| Other tangible fixed assets | 26 | €92,894 | €124,519 | +€31,625 | +34.0% |
| Current assets | 29/58 | €9,678 | €9,243 | -€435 | -4.5% |
| Amounts receivable within one year | 40/41 | €7,225 | €3,723 | -€3,502 | -48.5% |
| Trade receivables | 40 | €5,008 | €2,922 | -€2,086 | -41.7% |
| Other amounts receivable | 41 | €2,217 | €801 | -€1,416 | -63.9% |
| Cash at bank and in hand | 54/58 | €1,513 | €3,037 | +€1,524 | +101% |
| Deferred charges and accrued income | 490/1 | €940 | €2,483 | +€1,543 | +164% |
| Total equity and liabilities | 10/49 | €104,415 | €138,456 | +€34,041 | +32.6% |
| Equity | 10/15 | €71,332 | €71,434 | +€102 | +0.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | - | -€18,550 | |
| Issued capital | 100 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | - | -€1,855 | |
| Legal reserve | 130 | €1,855 | - | -€1,855 | |
| Distributable reserves | 133 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €50,927 | €51,029 | +€102 | +0.2% |
| Amounts payable | 17/49 | €33,083 | €67,022 | +€33,939 | +103% |
| Amounts payable within one year | 42/48 | €30,372 | €63,127 | +€32,755 | +108% |
| Trade debts | 44 | €2,248 | €1,678 | -€570 | -25.4% |
| Suppliers | 440/4 | €2,248 | €1,678 | -€570 | -25.4% |
| Taxes, remuneration and social security | 45 | €939 | €986 | +€47 | +5.0% |
| Taxes | 450/3 | €939 | €986 | +€47 | +5.0% |
| Other amounts payable | 47/48 | €27,185 | €60,463 | +€33,278 | +122% |
| Accrued charges and deferred income | 492/3 | €2,711 | €3,895 | +€1,184 | +43.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145 | €1,116 | +€971 | +670% |
| Other operating charges | 640/8 | €682 | €683 | +€1 | +0.1% |
| Gross operating margin | 9900 | €4,666 | €4,508 | -€158 | -3.4% |
| Operating profit (loss) | 9901 | €3,839 | €2,709 | -€1,130 | -29.4% |
| Financial income | 75/76B | €8 | €10 | +€2 | +25.0% |
| Recurring financial income | 75 | €8 | €10 | +€2 | +25.0% |
| Financial charges | 65/66B | €1,000 | €1,321 | +€321 | +32.1% |
| Recurring financial charges | 65 | €1,000 | €1,321 | +€321 | +32.1% |
| Profit (loss) for the period before taxes | 9903 | €2,847 | €1,398 | -€1,449 | -50.9% |
| Income taxes | 67/77 | €1,101 | €1,296 | +€195 | +17.7% |
| Profit (loss) for the period | 9904 | €1,746 | €102 | -€1,644 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,746 | €102 | -€1,644 | -94.2% |
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 29 October 2026 via checked.be.