DAPAC: 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.
DAPAC
Largest movements
- Cash +€13,290
up €13,290 (+432.6%), from €3,072 to €16,361
mainly Depreciation (+€26,517) and Net result for the year (+€10,924)
- Tangible fixed assets -€13,130
down €13,130 (-7.1%), from €186,134 to €173,004
of which Land and buildings: -€16,112
- Debts after one year -€23,481
down €23,481 (-12.6%), from €186,926 to €163,445
- Profit (loss) carried forward +€10,924
up €10,924 (+17.9%), from -€61,125 to -€50,201
- Trade debts +€6,440
up €6,440 (+934.6%), from €689 to €7,129
- Other debts +€4,010
up €4,010 (+12.8%), from €31,399 to €35,409
- Gross operating margin +€11,573
up €11,573 (+28.5%), from €40,668 to €52,241
- Financial charges +€3,572
up €3,572 (+73.0%), from €4,892 to €8,465
- Taxes +€1,392
up €1,392 (+66.6%), from €2,090 to €3,482
- Depreciation +€695
up €695 (+2.7%), from €25,822 to €26,517
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,073 | €200,940 | -€1,133 | -0.6% |
| Fixed assets | 21/28 | €186,134 | €173,004 | -€13,130 | -7.1% |
| Tangible fixed assets | 22/27 | €186,134 | €173,004 | -€13,130 | -7.1% |
| Land and buildings | 22 | €184,722 | €168,610 | -€16,112 | -8.7% |
| Furniture and vehicles | 24 | €1,412 | €4,394 | +€2,982 | +211.3% |
| Current assets | 29/58 | €15,939 | €27,936 | +€11,998 | +75.3% |
| Amounts receivable within one year | 40/41 | €11,338 | €10,304 | -€1,034 | -9.1% |
| Trade receivables | 40 | €5,011 | €4,637 | -€373 | -7.4% |
| Other amounts receivable | 41 | €6,328 | €5,667 | -€661 | -10.4% |
| Cash at bank and in hand | 54/58 | €3,072 | €16,361 | +€13,290 | +432.6% |
| Deferred charges and accrued income | 490/1 | €1,529 | €1,271 | -€257 | -16.8% |
| Total equity and liabilities | 10/49 | €202,073 | €200,940 | -€1,133 | -0.6% |
| Equity | 10/15 | -€42,525 | -€31,601 | +€10,924 | +25.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,125 | -€50,201 | +€10,924 | +17.9% |
| Amounts payable | 17/49 | €244,598 | €232,541 | -€12,057 | -4.9% |
| Amounts payable after more than one year | 17 | €186,926 | €163,445 | -€23,481 | -12.6% |
| Financial debts | 170/4 | €186,926 | €163,445 | -€23,481 | -12.6% |
| Amounts payable within one year | 42/48 | €57,671 | €69,095 | +€11,424 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €24,479 | €25,175 | +€696 | +2.8% |
| Trade debts | 44 | €689 | €7,129 | +€6,440 | +934.6% |
| Suppliers | 440/4 | €689 | €7,129 | +€6,440 | +934.6% |
| Taxes, remuneration and social security | 45 | €1,104 | €1,382 | +€278 | +25.2% |
| Taxes | 450/3 | €1,104 | €1,382 | +€278 | +25.2% |
| Other amounts payable | 47/48 | €31,399 | €35,409 | +€4,010 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,822 | €26,517 | +€695 | +2.7% |
| Other operating charges | 640/8 | €2,750 | €2,854 | +€104 | +3.8% |
| Gross operating margin | 9900 | €40,668 | €52,241 | +€11,573 | +28.5% |
| Operating profit (loss) | 9901 | €12,097 | €22,871 | +€10,774 | +89.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,892 | €8,465 | +€3,572 | +73.0% |
| Recurring financial charges | 65 | €4,892 | €8,465 | +€3,572 | +73.0% |
| Profit (loss) for the period before taxes | 9903 | €7,205 | €14,406 | +€7,202 | +100.0% |
| Income taxes | 67/77 | €2,090 | €3,482 | +€1,392 | +66.6% |
| Profit (loss) for the period | 9904 | €5,115 | €10,924 | +€5,810 | +113.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,115 | €10,924 | +€5,810 | +113.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.