DAPUNCH: 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.
DAPUNCH
Largest movements
- Cash +€35,577
up €35,577 (+126.0%), from €28,240 to €63,816
mainly Net result for the year (+€18,591) and Receivables within one year (+€8,021)
- Receivables within one year -€8,021
down €8,021 (-59.2%), from €13,541 to €5,520
- Profit (loss) carried forward +€15,091
up €15,091 (+92.9%), from €16,251 to €31,342
- Trade debts +€5,651
up €5,651 (+504.1%), from €1,121 to €6,772
- Tax, wage and social debts +€5,121
up €5,121 (+102.9%), from €4,976 to €10,097
- Other debts +€2,008
up €2,008 (+24.2%), from €8,306 to €10,314
- Taxes +€3,422
up €3,422 (+175.9%), from €1,945 to €5,367
- Other operating charges -€387
down €387 (-35.8%), from €1,082 to €695
- Depreciation +€364
up €364 (+59.6%), from €610 to €974
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 | €44,914 | €72,784 | +€27,870 | +62.1% |
| Fixed assets | 21/28 | €2,365 | €2,521 | +€156 | +6.6% |
| Tangible fixed assets | 22/27 | €2,365 | €2,521 | +€156 | +6.6% |
| Furniture and vehicles | 24 | €2,365 | €2,521 | +€156 | +6.6% |
| Current assets | 29/58 | €42,549 | €70,263 | +€27,714 | +65.1% |
| Amounts receivable within one year | 40/41 | €13,541 | €5,520 | -€8,021 | -59.2% |
| Trade receivables | 40 | €13,541 | €5,520 | -€8,021 | -59.2% |
| Cash at bank and in hand | 54/58 | €28,240 | €63,816 | +€35,577 | +126.0% |
| Deferred charges and accrued income | 490/1 | €768 | €927 | +€159 | +20.7% |
| Total equity and liabilities | 10/49 | €44,914 | €72,784 | +€27,870 | +62.1% |
| Equity | 10/15 | €30,511 | €45,602 | +€15,091 | +49.5% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,251 | €31,342 | +€15,091 | +92.9% |
| Amounts payable | 17/49 | €14,403 | €27,182 | +€12,779 | +88.7% |
| Amounts payable within one year | 42/48 | €14,403 | €27,182 | +€12,779 | +88.7% |
| Trade debts | 44 | €1,121 | €6,772 | +€5,651 | +504.1% |
| Suppliers | 440/4 | €1,121 | €6,772 | +€5,651 | +504.1% |
| Taxes, remuneration and social security | 45 | €4,976 | €10,097 | +€5,121 | +102.9% |
| Taxes | 450/3 | €4,976 | €10,097 | +€5,121 | +102.9% |
| Other amounts payable | 47/48 | €8,306 | €10,314 | +€2,008 | +24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €610 | €974 | +€364 | +59.6% |
| Other operating charges | 640/8 | €1,082 | €695 | -€387 | -35.8% |
| Gross operating margin | 9900 | €25,834 | €25,912 | +€78 | +0.3% |
| Operating profit (loss) | 9901 | €24,142 | €24,243 | +€101 | +0.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | +14400.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +14400.0% |
| Financial charges | 65/66B | €315 | €286 | -€29 | -9.3% |
| Recurring financial charges | 65 | €315 | €286 | -€29 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €23,827 | €23,958 | +€132 | +0.6% |
| Income taxes | 67/77 | €1,945 | €5,367 | +€3,422 | +175.9% |
| Profit (loss) for the period | 9904 | €21,882 | €18,591 | -€3,290 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,882 | €18,591 | -€3,290 | -15.0% |
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 2 October 2026 via checked.be.