DAPARE GESTION: 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.
DAPARE GESTION
Largest movements
- Cash +€80,822
up €80,822 (+36.7%), from €220,088 to €300,910
mainly Net result for the year (+€156,131) and Other debts (+€100,000)
- Receivables within one year -€33,483
down €33,483 (-2.8%), from €1.2m to €1.2m
of which Trade receivables: -€47,342
- Profit (loss) carried forward +€156,131
up €156,131 (+10.2%), from €1.5m to €1.7m
- Reserves -€100,000
down €100,000 (-98.0%), from €102,000 to €2,000
- Other debts +€100,000
up €100,000, from €0 to €100,000
- Tax, wage and social debts -€57,485
down €57,485 (-48.0%), from €119,717 to €62,232
of which Taxes: -€60,974
- Provisions -€33,310
down €33,310 (-6.9%), from €480,981 to €447,671
- Gross operating margin -€82,505
down €82,505 (-22.0%), from €375,696 to €293,192
- Taxes -€19,605
down €19,605 (-28.0%), from €70,022 to €50,417
- Financial income -€9,887
down €9,887 (-30.3%), from €32,623 to €22,736
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 | €2,345,300 | €2,382,242 | +€36,942 | +1.6% |
| Fixed assets | 21/28 | €916,885 | €906,488 | -€10,397 | -1.1% |
| Tangible fixed assets | 22/27 | €116,385 | €105,988 | -€10,397 | -8.9% |
| Land and buildings | 22 | €102,750 | €96,000 | -€6,750 | -6.6% |
| Plant, machinery and equipment | 23 | €13,635 | €9,988 | -€3,647 | -26.7% |
| Financial fixed assets | 28 | €800,500 | €800,500 | = | 0.0% |
| Current assets | 29/58 | €1,428,415 | €1,475,754 | +€47,339 | +3.3% |
| Amounts receivable within one year | 40/41 | €1,208,326 | €1,174,844 | -€33,483 | -2.8% |
| Trade receivables | 40 | €1,113,090 | €1,065,748 | -€47,342 | -4.3% |
| Other amounts receivable | 41 | €95,237 | €109,096 | +€13,860 | +14.6% |
| Cash at bank and in hand | 54/58 | €220,088 | €300,910 | +€80,822 | +36.7% |
| Total equity and liabilities | 10/49 | €2,345,300 | €2,382,242 | +€36,942 | +1.6% |
| Equity | 10/15 | €1,645,371 | €1,701,502 | +€56,131 | +3.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €102,000 | €2,000 | -€100,000 | -98.0% |
| Distributable reserves | 133 | €102,000 | €2,000 | -€100,000 | -98.0% |
| Profit (loss) carried forward | 14 | €1,523,371 | €1,679,502 | +€156,131 | +10.2% |
| Provisions and deferred taxes | 16 | €480,981 | €447,671 | -€33,310 | -6.9% |
| Provisions for liabilities and charges | 160/5 | €480,981 | €447,671 | -€33,310 | -6.9% |
| Other liabilities and charges | 164/5 | €480,981 | €447,671 | -€33,310 | -6.9% |
| Amounts payable | 17/49 | €218,948 | €233,069 | +€14,121 | +6.4% |
| Amounts payable after more than one year | 17 | €48,342 | €32,875 | -€15,467 | -32.0% |
| Financial debts | 170/4 | €48,342 | €32,875 | -€15,467 | -32.0% |
| Amounts payable within one year | 42/48 | €170,606 | €198,118 | +€27,512 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €14,867 | €15,467 | +€600 | +4.0% |
| Financial debts | 43 | €35,310 | €20,168 | -€15,142 | -42.9% |
| Credit institutions | 430/8 | €35,310 | €20,168 | -€15,142 | -42.9% |
| Trade debts | 44 | €712 | €252 | -€460 | -64.7% |
| Suppliers | 440/4 | €712 | €252 | -€460 | -64.7% |
| Taxes, remuneration and social security | 45 | €119,717 | €62,232 | -€57,485 | -48.0% |
| Taxes | 450/3 | €98,529 | €37,555 | -€60,974 | -61.9% |
| Remuneration and social security | 454/9 | €21,188 | €24,677 | +€3,489 | +16.5% |
| Other amounts payable | 47/48 | €0 | €100,000 | +€100,000 | |
| Accrued charges and deferred income | 492/3 | - | €2,076 | +€2,076 | |
| Remuneration, social security and pensions | 62 | €80,782 | €83,396 | +€2,614 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,397 | €10,397 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€32,650 | -€33,310 | -€660 | -2.0% |
| Other operating charges | 640/8 | €2,982 | €3,076 | +€94 | +3.2% |
| Gross operating margin | 9900 | €375,696 | €293,192 | -€82,505 | -22.0% |
| Operating profit (loss) | 9901 | €314,186 | €229,633 | -€84,553 | -26.9% |
| Financial income | 75/76B | €32,623 | €22,736 | -€9,887 | -30.3% |
| Recurring financial income | 75 | €32,623 | €22,736 | -€9,887 | -30.3% |
| Financial charges | 65/66B | €43,957 | €45,821 | +€1,864 | +4.2% |
| Recurring financial charges | 65 | €43,957 | €45,821 | +€1,864 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €302,852 | €206,548 | -€96,304 | -31.8% |
| Income taxes | 67/77 | €70,022 | €50,417 | -€19,605 | -28.0% |
| Profit (loss) for the period | 9904 | €232,830 | €156,131 | -€76,699 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €232,830 | €156,131 | -€76,699 | -32.9% |
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 19 October 2026 via checked.be.