Dapper: 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.
Dapper
Largest movements
- Cash +€40,520
up €40,520 (+104.5%), from €38,762 to €79,282
mainly Depreciation (+€30,440) and Net result for the year (+€28,843)
- Tangible fixed assets -€30,440
down €30,440 (-4.5%), from €671,681 to €641,241
- Reserves +€28,843
up €28,843 (+8.1%), from €354,516 to €383,359
- Tax, wage and social debts -€14,270
down €14,270 (-52.0%), from €27,428 to €13,159
- Debts after one year -€12,975
down €12,975 (-22.4%), from €57,975 to €45,000
- Other debts +€8,540
up €8,540 (+4.0%), from €213,763 to €222,302
- Gross operating margin -€57,353
down €57,353 (-38.8%), from €147,683 to €90,330
- Taxes -€10,628
down €10,628 (-55.2%), from €19,268 to €8,640
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 | €710,651 | €720,523 | +€9,872 | +1.4% |
| Fixed assets | 21/28 | €671,681 | €641,241 | -€30,440 | -4.5% |
| Tangible fixed assets | 22/27 | €671,681 | €641,241 | -€30,440 | -4.5% |
| Land and buildings | 22 | €671,681 | €641,241 | -€30,440 | -4.5% |
| Current assets | 29/58 | €38,970 | €79,282 | +€40,312 | +103.4% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €38,762 | €79,282 | +€40,520 | +104.5% |
| Deferred charges and accrued income | 490/1 | €208 | €0 | -€208 | -100.0% |
| Total equity and liabilities | 10/49 | €710,651 | €720,523 | +€9,872 | +1.4% |
| Equity | 10/15 | €404,516 | €433,359 | +€28,843 | +7.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €354,516 | €383,359 | +€28,843 | +8.1% |
| Distributable reserves | 133 | €354,516 | €383,359 | +€28,843 | +8.1% |
| Amounts payable | 17/49 | €306,135 | €287,164 | -€18,971 | -6.2% |
| Amounts payable after more than one year | 17 | €57,975 | €45,000 | -€12,975 | -22.4% |
| Financial debts | 170/4 | €57,975 | €45,000 | -€12,975 | -22.4% |
| Amounts payable within one year | 42/48 | €248,160 | €242,164 | -€5,996 | -2.4% |
| Trade debts | 44 | €6,969 | €6,703 | -€266 | -3.8% |
| Suppliers | 440/4 | €6,969 | €6,703 | -€266 | -3.8% |
| Taxes, remuneration and social security | 45 | €27,428 | €13,159 | -€14,270 | -52.0% |
| Taxes | 450/3 | €27,428 | €13,159 | -€14,270 | -52.0% |
| Other amounts payable | 47/48 | €213,763 | €222,302 | +€8,540 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,427 | €30,440 | +€14 | 0.0% |
| Other operating charges | 640/8 | €2,738 | €1,807 | -€931 | -34.0% |
| Gross operating margin | 9900 | €147,683 | €90,330 | -€57,353 | -38.8% |
| Operating profit (loss) | 9901 | €114,519 | €58,083 | -€56,436 | -49.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €21,540 | €20,601 | -€939 | -4.4% |
| Recurring financial charges | 65 | €21,540 | €20,601 | -€939 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €92,979 | €37,482 | -€55,497 | -59.7% |
| Income taxes | 67/77 | €19,268 | €8,640 | -€10,628 | -55.2% |
| Profit (loss) for the period | 9904 | €73,711 | €28,843 | -€44,869 | -60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,711 | €28,843 | -€44,869 | -60.9% |
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 4 October 2026 via checked.be.