DAPRO: what changed
DAPRO
Largest movements
- Deferred charges and accrued income -€22,713
down €22,713 (-91.8%), from €24,753 to €2,040
- Tangible fixed assets +€21,294
up €21,294 (+31.1%), from €68,428 to €89,722
of which Furniture and vehicles: +€22,576
- Cash +€15,158
up €15,158 (+960%), from €1,578 to €16,736
mainly Net result for the year (+€31,577) and Deferred charges and accrued income (+€22,713)
- Receivables within one year +€11,919
up €11,919 (+15.4%), from €77,326 to €89,246
of which Other amounts receivable: +€31,945
- Reserves +€31,577
up €31,577 (+108%), from €29,187 to €60,764
- Current portion of long-term debt +€17,775
up €17,775 (+124%), from €14,378 to €32,153
- Other debts -€13,693
down €13,693 (-46.8%), from €29,237 to €15,544
- Debts after one year -€7,542
down €7,542 (-8.7%), from €86,477 to €78,935
- Trade debts -€2,970
down €2,970 (-100%), from €2,970 to €0
- Gross operating margin +€33,397
up €33,397 (+103%), from €32,474 to €65,871
- Depreciation +€14,931
up €14,931 (+410%), from €3,645 to €18,576
- Taxes +€8,081
up €8,081 (+338%), from €2,392 to €10,472
- Financial charges +€2,103
up €2,103 (+99.2%), from €2,120 to €4,223
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,411 | €198,068 | +€25,657 | +14.9% |
| Fixed assets | 21/28 | €68,753 | €90,047 | +€21,294 | +31.0% |
| Tangible fixed assets | 22/27 | €68,428 | €89,722 | +€21,294 | +31.1% |
| Plant, machinery and equipment | 23 | €4,691 | €3,408 | -€1,282 | -27.3% |
| Furniture and vehicles | 24 | €63,738 | €86,314 | +€22,576 | +35.4% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €325 | €325 | = | 0.0% |
| Current assets | 29/58 | €103,658 | €108,021 | +€4,363 | +4.2% |
| Amounts receivable within one year | 40/41 | €77,326 | €89,246 | +€11,919 | +15.4% |
| Trade receivables | 40 | €69,246 | €49,220 | -€20,026 | -28.9% |
| Other amounts receivable | 41 | €8,080 | €40,025 | +€31,945 | +395% |
| Cash at bank and in hand | 54/58 | €1,578 | €16,736 | +€15,158 | +960% |
| Deferred charges and accrued income | 490/1 | €24,753 | €2,040 | -€22,713 | -91.8% |
| Total equity and liabilities | 10/49 | €172,411 | €198,068 | +€25,657 | +14.9% |
| Equity | 10/15 | €35,387 | €66,964 | +€31,577 | +89.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €29,187 | €60,764 | +€31,577 | +108% |
| Distributable reserves | 133 | €29,187 | €60,764 | +€31,577 | +108% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €137,024 | €131,104 | -€5,920 | -4.3% |
| Amounts payable after more than one year | 17 | €86,477 | €78,935 | -€7,542 | -8.7% |
| Financial debts | 170/4 | €86,477 | €78,935 | -€7,542 | -8.7% |
| Amounts payable within one year | 42/48 | €50,547 | €52,169 | +€1,622 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €14,378 | €32,153 | +€17,775 | +124% |
| Trade debts | 44 | €2,970 | €0 | -€2,970 | -100% |
| Suppliers | 440/4 | €2,970 | €0 | -€2,970 | -100% |
| Taxes, remuneration and social security | 45 | €3,962 | €4,472 | +€511 | +12.9% |
| Taxes | 450/3 | €3,962 | €4,472 | +€511 | +12.9% |
| Other amounts payable | 47/48 | €29,237 | €15,544 | -€13,693 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,645 | €18,576 | +€14,931 | +410% |
| Other operating charges | 640/8 | €754 | €1,042 | +€288 | +38.2% |
| Non-recurring operating charges | 66A | €11,038 | €0 | -€11,038 | -100% |
| Gross operating margin | 9900 | €32,474 | €65,871 | +€33,397 | +103% |
| Operating profit (loss) | 9901 | €17,037 | €46,253 | +€29,216 | +171% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €2,120 | €4,223 | +€2,103 | +99.2% |
| Recurring financial charges | 65 | €2,120 | €4,223 | +€2,103 | +99.2% |
| Profit (loss) for the period before taxes | 9903 | €14,916 | €42,049 | +€27,133 | +182% |
| Income taxes | 67/77 | €2,392 | €10,472 | +€8,081 | +338% |
| Profit (loss) for the period | 9904 | €12,525 | €31,577 | +€19,052 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €12,525 | €31,577 | +€19,052 | +152% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.