DAPAT: 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.
What changed
DAPAT
NACE 46.720, Wholesale of motor vehicle parts and accessories
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€213,799
2024 · €212,554+€1,245
Equity
€799,182
2024 · €760,383+€38,799
Cash
€215,685
2024 · €158,155+€57,530
Balance sheet total
€1.8m
2024 · €1.9m-€157,831
Largest movements
Assets
- Receivables within one year -€220,604
down €220,604 (-66.9%), from €329,806 to €109,202
of which Other amounts receivable: -€196,259
- Cash +€57,530
up €57,530 (+36.4%), from €158,155 to €215,685
mainly Receivables within one year (+€220,604) and Net result for the year (+€213,799)
Equity and liabilities
- Trade debts -€108,798
down €108,798 (-85.7%), from €127,020 to €18,222
- Debts after one year -€82,789
down €82,789 (-11.2%), from €741,204 to €658,415
- Reserves +€38,799
up €38,799 (+5.7%), from €676,383 to €715,182
Income statement
- Depreciation +€11,999
up €11,999 (+14.1%), from €85,125 to €97,124
- Gross operating margin +€11,437
up €11,437 (+3.2%), from €358,799 to €370,237
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.
Result 2024
€212,554
Gross operating margin
+€11,437
Staff costs
-€253
Depreciation
-€11,999
Write-downs
+€868
Other operating charges
+€835
Financial income
-€1,618
Financial charges
+€1,419
Taxes
+€555
Result 2025
€213,799
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.
From operations
+€420,479
Investment
-€106,164
Financing
-€256,786
Cash 2024
€158,155
From operations (derived)
+€420,479
Net result for the year
+€213,799
Depreciation
+€97,124
Stocks and contracts
-€1,364
Receivables within one year
+€220,604
Deferred charges and accrued income
+€5,161
Trade debts
-€108,798
Tax, wage and social debts
-€10,988
Other debts
+€4,692
Accrued charges and deferred income
+€250
Investment (derived)
-€106,164
Investment in fixed assets (net)
-€106,164
Financing
-€256,786
Debts after one year
-€82,789
Current portion of long-term debt
+€1,003
Contributions, distributions and other
-€175,000
Cash 2025
€215,685
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,915,643 | €1,757,812 | -€157,831 | -8.2% |
| Fixed assets | 21/28 | €1,294,594 | €1,303,634 | +€9,040 | +0.7% |
| Tangible fixed assets | 22/27 | €1,294,127 | €1,303,167 | +€9,040 | +0.7% |
| Land and buildings | 22 | €1,222,376 | €1,156,053 | -€66,323 | -5.4% |
| Plant, machinery and equipment | 23 | €28,590 | €24,852 | -€3,738 | -13.1% |
| Furniture and vehicles | 24 | €43,162 | €122,263 | +€79,101 | +183.3% |
| Financial fixed assets | 28 | €466 | €466 | = | 0.0% |
| Current assets | 29/58 | €621,049 | €454,178 | -€166,871 | -26.9% |
| Stocks and contracts in progress | 3 | €118,970 | €120,335 | +€1,364 | +1.1% |
| Stocks | 30/36 | €118,970 | €120,335 | +€1,364 | +1.1% |
| Amounts receivable within one year | 40/41 | €329,806 | €109,202 | -€220,604 | -66.9% |
| Trade receivables | 40 | €109,198 | €84,853 | -€24,345 | -22.3% |
| Other amounts receivable | 41 | €220,608 | €24,350 | -€196,259 | -89.0% |
| Cash at bank and in hand | 54/58 | €158,155 | €215,685 | +€57,530 | +36.4% |
| Deferred charges and accrued income | 490/1 | €14,118 | €8,957 | -€5,161 | -36.6% |
| Total equity and liabilities | 10/49 | €1,915,643 | €1,757,812 | -€157,831 | -8.2% |
| Equity | 10/15 | €760,383 | €799,182 | +€38,799 | +5.1% |
| Contributions | 10/11 | €84,000 | €84,000 | = | 0.0% |
| Reserves | 13 | €676,383 | €715,182 | +€38,799 | +5.7% |
| Distributable reserves | 133 | €676,383 | €715,182 | +€38,799 | +5.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,155,259 | €958,630 | -€196,629 | -17.0% |
| Amounts payable after more than one year | 17 | €741,204 | €658,415 | -€82,789 | -11.2% |
| Financial debts | 170/4 | €741,204 | €658,415 | -€82,789 | -11.2% |
| Amounts payable within one year | 42/48 | €414,055 | €299,965 | -€114,090 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €81,786 | €82,789 | +€1,003 | +1.2% |
| Trade debts | 44 | €127,020 | €18,222 | -€108,798 | -85.7% |
| Suppliers | 440/4 | €127,020 | €18,222 | -€108,798 | -85.7% |
| Taxes, remuneration and social security | 45 | €30,249 | €19,261 | -€10,988 | -36.3% |
| Taxes | 450/3 | €29,654 | €18,646 | -€11,008 | -37.1% |
| Remuneration and social security | 454/9 | €595 | €615 | +€20 | +3.4% |
| Other amounts payable | 47/48 | €175,000 | €179,692 | +€4,692 | +2.7% |
| Accrued charges and deferred income | 492/3 | - | €250 | +€250 | |
| Non-recurring operating income | 76A | €0 | €2,653 | +€2,653 | |
| Remuneration, social security and pensions | 62 | €8,194 | €8,447 | +€253 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85,125 | €97,124 | +€11,999 | +14.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €868 | €0 | -€868 | -100.0% |
| Other operating charges | 640/8 | €12,522 | €11,687 | -€835 | -6.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €358,799 | €370,237 | +€11,437 | +3.2% |
| Operating profit (loss) | 9901 | €252,090 | €252,979 | +€889 | +0.4% |
| Financial income | 75/76B | €13,147 | €11,529 | -€1,618 | -12.3% |
| Recurring financial income | 75 | €13,147 | €11,529 | -€1,618 | -12.3% |
| Financial charges | 65/66B | €11,547 | €10,129 | -€1,419 | -12.3% |
| Recurring financial charges | 65 | €11,547 | €10,129 | -€1,419 | -12.3% |
| Profit (loss) for the period before taxes | 9903 | €253,689 | €254,379 | +€689 | +0.3% |
| Income taxes | 67/77 | €41,135 | €40,580 | -€555 | -1.4% |
| Profit (loss) for the period | 9904 | €212,554 | €213,799 | +€1,245 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €212,554 | €213,799 | +€1,245 | +0.6% |
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 3 October 2026 via checked.be.