DAPEMI: 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.
DAPEMI
Largest movements
- Cash -€1,892
down €1,892 (-59.7%), from €3,171 to €1,279
mainly Net result for the year (-€3,983) and Tax, wage and social debts (-€1,356)
- Profit (loss) carried forward -€3,983
down €3,983 (-1.9%), from -€204,321 to -€208,304
- Other debts +€3,673
up €3,673 (+1.5%), from €251,712 to €255,385
- Tax, wage and social debts -€1,356
down €1,356 (-100%), from €1,356 to €0
of which Taxes: -€1,356
- Gross operating margin +€11,232
up €11,232 (+76.9%), from -€14,601 to -€3,369
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 | €56,388 | €54,496 | -€1,892 | -3.4% |
| Fixed assets | 21/28 | €53,218 | €53,218 | = | 0.0% |
| Financial fixed assets | 28 | €53,218 | €53,218 | = | 0.0% |
| Current assets | 29/58 | €3,171 | €1,279 | -€1,892 | -59.7% |
| Cash at bank and in hand | 54/58 | €3,171 | €1,279 | -€1,892 | -59.7% |
| Total equity and liabilities | 10/49 | €56,388 | €54,496 | -€1,892 | -3.4% |
| Equity | 10/15 | -€198,121 | -€202,104 | -€3,983 | -2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,321 | -€208,304 | -€3,983 | -1.9% |
| Amounts payable | 17/49 | €254,510 | €256,600 | +€2,091 | +0.8% |
| Amounts payable within one year | 42/48 | €254,510 | €256,600 | +€2,091 | +0.8% |
| Trade debts | 44 | €1,441 | €1,215 | -€226 | -15.7% |
| Suppliers | 440/4 | €1,441 | €1,215 | -€226 | -15.7% |
| Taxes, remuneration and social security | 45 | €1,356 | €0 | -€1,356 | -100% |
| Taxes | 450/3 | €1,356 | €0 | -€1,356 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €251,712 | €255,385 | +€3,673 | +1.5% |
| Other operating charges | 640/8 | €472 | €487 | +€15 | +3.2% |
| Gross operating margin | 9900 | -€14,601 | -€3,369 | +€11,232 | +76.9% |
| Operating profit (loss) | 9901 | -€15,074 | -€3,857 | +€11,217 | +74.4% |
| Financial charges | 65/66B | €92 | €126 | +€35 | +37.9% |
| Recurring financial charges | 65 | €92 | €126 | +€35 | +37.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€15,165 | -€3,983 | +€11,182 | +73.7% |
| Profit (loss) for the period | 9904 | -€15,165 | -€3,983 | +€11,182 | +73.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,165 | -€3,983 | +€11,182 | +73.7% |
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 15 October 2026 via checked.be.