DAS CONCEPT: 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.
DAS CONCEPT
Largest movements
- Cash -€1,301
down €1,301 (-56.0%), from €2,324 to €1,023
mainly Net result for the year (-€1,811) and Receivables within one year (-€169)
- Receivables within one year +€169
up €169 (+121.5%), from €139 to €309
- Profit (loss) carried forward -€1,811
down €1,811 (-9.5%), from -€19,005 to -€20,815
- Trade debts +€679
new in 2025: €679
- Gross operating margin +€3,114
up €3,114 (+63.8%), from -€4,878 to -€1,764
- Other operating charges -€509
no longer reported in 2025 (was €509)
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 | €2,463 | €1,331 | -€1,132 | -46.0% |
| Current assets | 29/58 | €2,463 | €1,331 | -€1,132 | -46.0% |
| Amounts receivable within one year | 40/41 | €139 | €309 | +€169 | +121.5% |
| Other amounts receivable | 41 | €139 | €309 | +€169 | +121.5% |
| Cash at bank and in hand | 54/58 | €2,324 | €1,023 | -€1,301 | -56.0% |
| Total equity and liabilities | 10/49 | €2,463 | €1,331 | -€1,132 | -46.0% |
| Equity | 10/15 | €1,400 | -€410 | -€1,811 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,005 | -€20,815 | -€1,811 | -9.5% |
| Amounts payable | 17/49 | €1,063 | €1,742 | +€679 | +63.8% |
| Amounts payable within one year | 42/48 | €1,063 | €1,742 | +€679 | +63.8% |
| Trade debts | 44 | - | €679 | +€679 | |
| Suppliers | 440/4 | - | €679 | +€679 | |
| Other amounts payable | 47/48 | €1,063 | €1,063 | = | 0.0% |
| Other operating charges | 640/8 | €509 | - | -€509 | |
| Gross operating margin | 9900 | -€4,878 | -€1,764 | +€3,114 | +63.8% |
| Operating profit (loss) | 9901 | -€5,387 | -€1,764 | +€3,623 | +67.3% |
| Financial charges | 65/66B | €38 | €47 | +€9 | +24.0% |
| Recurring financial charges | 65 | €38 | €47 | +€9 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,425 | -€1,811 | +€3,614 | +66.6% |
| Profit (loss) for the period | 9904 | -€5,425 | -€1,811 | +€3,614 | +66.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,425 | -€1,811 | +€3,614 | +66.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.