DAPEVA: 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.
DAPEVA
Largest movements
- Cash -€651
down €651 (-48.4%), from €1,346 to €695
mainly Net result for the year (-€5,412) and Receivables within one year (-€12)
- Profit (loss) carried forward -€5,412
down €5,412 (-166.8%), from -€3,245 to -€8,657
- Other debts +€3,631
up €3,631 (+1146.4%), from €317 to €3,947
- Tax, wage and social debts +€689
up €689 (+25.0%), from €2,759 to €3,448
of which Taxes: +€439
- Trade debts +€309
up €309 (+315.6%), from €98 to €407
- Accrued charges and deferred income +€145
up €145 (+29.0%), from €500 to €645
- Gross operating margin -€6,643
down €6,643, from €1,848 to -€4,795
- Taxes -€392
no longer reported in 2025 (was €392)
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 | €3,925 | €3,285 | -€639 | -16.3% |
| Current assets | 29/58 | €3,925 | €3,285 | -€639 | -16.3% |
| Amounts receivable within one year | 40/41 | €2,579 | €2,591 | +€12 | +0.5% |
| Trade receivables | 40 | €2,579 | €2,591 | +€12 | +0.5% |
| Cash at bank and in hand | 54/58 | €1,346 | €695 | -€651 | -48.4% |
| Total equity and liabilities | 10/49 | €3,925 | €3,285 | -€639 | -16.3% |
| Equity | 10/15 | €251 | -€5,161 | -€5,412 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €496 | €496 | = | 0.0% |
| Distributable reserves | 133 | €496 | €496 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,245 | -€8,657 | -€5,412 | -166.8% |
| Amounts payable | 17/49 | €3,674 | €8,447 | +€4,773 | +129.9% |
| Amounts payable within one year | 42/48 | €3,174 | €7,802 | +€4,628 | +145.8% |
| Trade debts | 44 | €98 | €407 | +€309 | +315.6% |
| Suppliers | 440/4 | €98 | €407 | +€309 | +315.6% |
| Taxes, remuneration and social security | 45 | €2,759 | €3,448 | +€689 | +25.0% |
| Taxes | 450/3 | €1,619 | €2,058 | +€439 | +27.1% |
| Remuneration and social security | 454/9 | €1,140 | €1,390 | +€250 | +21.9% |
| Other amounts payable | 47/48 | €317 | €3,947 | +€3,631 | +1146.4% |
| Accrued charges and deferred income | 492/3 | €500 | €645 | +€145 | +29.0% |
| Other operating charges | 640/8 | €525 | €532 | +€7 | +1.3% |
| Gross operating margin | 9900 | €1,848 | -€4,795 | -€6,643 | |
| Operating profit (loss) | 9901 | €1,323 | -€5,327 | -€6,650 | |
| Financial charges | 65/66B | €89 | €85 | -€3 | -3.5% |
| Recurring financial charges | 65 | €89 | €85 | -€3 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €1,234 | -€5,412 | -€6,647 | |
| Income taxes | 67/77 | €392 | - | -€392 | |
| Profit (loss) for the period | 9904 | €843 | -€5,412 | -€6,255 | |
| Profit (loss) for the period to be appropriated | 9905 | €843 | -€5,412 | -€6,255 |
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 9 October 2026 via checked.be.