DAPACORP: 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.
DAPACORP
Largest movements
- Cash -€45,231
down €45,231 (-72.1%), from €62,772 to €17,541
mainly Receivables within one year (-€21,618) and Investment in fixed assets (net) (-€19,450)
- Receivables within one year +€21,618
up €21,618 (+3.6%), from €601,327 to €622,945
- Tangible fixed assets +€10,727
up €10,727 (+6.8%), from €157,196 to €167,923
- Debts after one year -€18,000
down €18,000 (-3.6%), from €504,404 to €486,404
- Profit (loss) carried forward +€11,578
up €11,578 (+7.1%), from €162,659 to €174,237
- Other debts -€9,543
down €9,543 (-18.7%), from €50,988 to €41,444
- Gross operating margin -€128,463
down €128,463 (-96.1%), from €133,687 to €5,223
- Taxes -€30,001
down €30,001 (-87.4%), from €34,331 to €4,330
- Other operating charges -€14,521
down €14,521 (-79.6%), from €18,236 to €3,714
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 | €821,295 | €808,409 | -€12,886 | -1.6% |
| Fixed assets | 21/28 | €157,196 | €167,923 | +€10,727 | +6.8% |
| Tangible fixed assets | 22/27 | €157,196 | €167,923 | +€10,727 | +6.8% |
| Land and buildings | 22 | €157,196 | €167,923 | +€10,727 | +6.8% |
| Current assets | 29/58 | €664,099 | €640,487 | -€23,613 | -3.6% |
| Amounts receivable within one year | 40/41 | €601,327 | €622,945 | +€21,618 | +3.6% |
| Other amounts receivable | 41 | €601,327 | €622,945 | +€21,618 | +3.6% |
| Cash at bank and in hand | 54/58 | €62,772 | €17,541 | -€45,231 | -72.1% |
| Total equity and liabilities | 10/49 | €821,295 | €808,409 | -€12,886 | -1.6% |
| Equity | 10/15 | €230,322 | €241,900 | +€11,578 | +5.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,163 | €6,163 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,163 | €6,163 | = | 0.0% |
| Legal reserve | 130 | €6,163 | €6,163 | = | 0.0% |
| Profit (loss) carried forward | 14 | €162,659 | €174,237 | +€11,578 | +7.1% |
| Amounts payable | 17/49 | €590,973 | €566,509 | -€24,464 | -4.1% |
| Amounts payable after more than one year | 17 | €504,404 | €486,404 | -€18,000 | -3.6% |
| Financial debts | 170/4 | €504,404 | €486,404 | -€18,000 | -3.6% |
| Amounts payable within one year | 42/48 | €86,568 | €80,104 | -€6,464 | -7.5% |
| Trade debts | 44 | €1,250 | - | -€1,250 | |
| Suppliers | 440/4 | €1,250 | - | -€1,250 | |
| Taxes, remuneration and social security | 45 | €34,330 | €38,660 | +€4,330 | +12.6% |
| Taxes | 450/3 | €34,330 | €38,660 | +€4,330 | +12.6% |
| Other amounts payable | 47/48 | €50,988 | €41,444 | -€9,543 | -18.7% |
| Non-recurring operating income | 76A | €143,788 | - | -€143,788 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,745 | €8,723 | +€978 | +12.6% |
| Other operating charges | 640/8 | €18,236 | €3,714 | -€14,521 | -79.6% |
| Gross operating margin | 9900 | €133,687 | €5,223 | -€128,463 | -96.1% |
| Operating profit (loss) | 9901 | €107,706 | -€7,214 | -€114,920 | |
| Financial income | 75/76B | €22,034 | €23,165 | +€1,131 | +5.1% |
| Recurring financial income | 75 | €22,034 | €23,165 | +€1,131 | +5.1% |
| Financial charges | 65/66B | €1,106 | €44 | -€1,063 | -96.1% |
| Recurring financial charges | 65 | €1,106 | €44 | -€1,063 | -96.1% |
| Profit (loss) for the period before taxes | 9903 | €128,634 | €15,908 | -€112,726 | -87.6% |
| Income taxes | 67/77 | €34,331 | €4,330 | -€30,001 | -87.4% |
| Profit (loss) for the period | 9904 | €94,303 | €11,578 | -€82,725 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €94,303 | €11,578 | -€82,725 | -87.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.