DAS DING: 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.
DAS DING
Largest movements
- Financial fixed assets +€1.4m
up €1.4m (+83.3%), from €1.6m to €3.0m
- Receivables after one year -€1.0m
down €1.0m (-95.3%), from €1.1m to €51,299
- Cash -€356,677
down €356,677 (-92.3%), from €386,263 to €29,586
mainly Investment in fixed assets (net) (-€1.4m) and Tax, wage and social debts (-€91,298)
- Current investments -€169,588
down €169,588 (-28.3%), from €600,000 to €430,412
- Tax, wage and social debts -€91,298
down €91,298 (-87.4%), from €104,511 to €13,213
of which Taxes: -€91,298
- Profit (loss) carried forward -€89,987
down €89,987 (-14.0%), from €641,778 to €551,791
- Gross operating margin -€382,514
down €382,514 (-95.0%), from €402,555 to €20,042
- Taxes -€139,827
down €139,827 (-99.4%), from €140,702 to €875
- Financial income -€44,832
down €44,832 (-59.6%), from €75,259 to €30,427
of which Financial income: -€44,832
- Staff costs +€7,033
new in 2025: €7,033
- Depreciation +€6,263
up €6,263 (+22.9%), from €27,301 to €33,564
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 | €4,171,260 | €4,010,209 | -€161,051 | -3.9% |
| Fixed assets | 21/28 | €1,774,243 | €3,162,827 | +€1.4m | +78.3% |
| Tangible fixed assets | 22/27 | €124,244 | €137,828 | +€13,585 | +10.9% |
| Land and buildings | 22 | €77,686 | €84,989 | +€7,304 | +9.4% |
| Plant, machinery and equipment | 23 | €28,782 | €23,695 | -€5,086 | -17.7% |
| Furniture and vehicles | 24 | €17,777 | €29,144 | +€11,367 | +63.9% |
| Financial fixed assets | 28 | €1,649,999 | €3,024,999 | +€1.4m | +83.3% |
| Current assets | 29/58 | €2,397,017 | €847,382 | -€1.5m | -64.6% |
| Amounts receivable after more than one year | 29 | €1,085,666 | €51,299 | -€1.0m | -95.3% |
| Other amounts receivable | 291 | €1,085,666 | €51,299 | -€1.0m | -95.3% |
| Stocks and contracts in progress | 3 | €4,240 | €4,240 | = | 0.0% |
| Stocks | 30/36 | €4,240 | €4,240 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €287,152 | €323,689 | +€36,537 | +12.7% |
| Trade receivables | 40 | €8,689 | €4,038 | -€4,650 | -53.5% |
| Other amounts receivable | 41 | €278,463 | €319,650 | +€41,187 | +14.8% |
| Current investments | 50/53 | €600,000 | €430,412 | -€169,588 | -28.3% |
| Cash at bank and in hand | 54/58 | €386,263 | €29,586 | -€356,677 | -92.3% |
| Deferred charges and accrued income | 490/1 | €33,696 | €8,157 | -€25,539 | -75.8% |
| Total equity and liabilities | 10/49 | €4,171,260 | €4,010,209 | -€161,051 | -3.9% |
| Equity | 10/15 | €4,050,396 | €3,960,409 | -€89,987 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,390,017 | €3,390,017 | = | 0.0% |
| Distributable reserves | 133 | €3,390,017 | €3,390,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | €641,778 | €551,791 | -€89,987 | -14.0% |
| Amounts payable | 17/49 | €120,864 | €49,800 | -€71,064 | -58.8% |
| Amounts payable within one year | 42/48 | €120,864 | €49,800 | -€71,064 | -58.8% |
| Financial debts | 43 | - | €2,571 | +€2,571 | |
| Credit institutions | 430/8 | - | €2,571 | +€2,571 | |
| Trade debts | 44 | €13,996 | €4,807 | -€9,189 | -65.7% |
| Suppliers | 440/4 | €13,996 | €4,807 | -€9,189 | -65.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €104,511 | €13,213 | -€91,298 | -87.4% |
| Taxes | 450/3 | €101,611 | €10,313 | -€91,298 | -89.9% |
| Remuneration and social security | 454/9 | €2,900 | €2,900 | = | 0.0% |
| Other amounts payable | 47/48 | €2,357 | €29,209 | +€26,852 | +1139.0% |
| Non-recurring operating income | 76A | - | €5,770 | +€5,770 | |
| Remuneration, social security and pensions | 62 | - | €7,033 | +€7,033 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,301 | €33,564 | +€6,263 | +22.9% |
| Other operating charges | 640/8 | €2,201 | €2,864 | +€663 | +30.1% |
| Gross operating margin | 9900 | €402,555 | €20,042 | -€382,514 | -95.0% |
| Operating profit (loss) | 9901 | €373,054 | -€23,420 | -€396,473 | |
| Financial income | 75/76B | €75,259 | €30,427 | -€44,832 | -59.6% |
| Recurring financial income | 75 | €75,259 | €30,427 | -€44,832 | -59.6% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,304 | €6,119 | +€4,815 | +369.4% |
| Recurring financial charges | 65 | €1,304 | €6,119 | +€4,815 | +369.4% |
| Profit (loss) for the period before taxes | 9903 | €447,009 | €888 | -€446,120 | -99.8% |
| Income taxes | 67/77 | €140,702 | €875 | -€139,827 | -99.4% |
| Profit (loss) for the period | 9904 | €306,307 | €13 | -€306,294 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €306,307 | €13 | -€306,294 | -100.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.