DAS Engineering: 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 Engineering
Largest movements
- Tangible fixed assets -€17,061
down €17,061 (-20.5%), from €83,265 to €66,204
of which Furniture and vehicles: -€10,700
- Cash +€4,213
up €4,213 (+4.8%), from €87,850 to €92,063
mainly Net result for the year (+€49,451) and Depreciation (+€19,390)
- Current investments +€3,000
up €3,000 (+13.8%), from €21,700 to €24,700
- Debts after one year -€24,249
down €24,249 (-69.6%), from €34,854 to €10,604
- Other debts +€9,759
up €9,759 (+28.1%), from €34,736 to €44,495
- Reserves +€4,956
up €4,956 (+3.5%), from €141,562 to €146,518
- Tax, wage and social debts -€3,171
down €3,171 (-20.9%), from €15,167 to €11,996
- Gross operating margin -€18,055
down €18,055 (-16.7%), from €108,082 to €90,026
- Taxes -€1,755
down €1,755 (-8.4%), from €20,961 to €19,206
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 | €272,122 | €262,074 | -€10,048 | -3.7% |
| Fixed assets | 21/28 | €83,265 | €66,204 | -€17,061 | -20.5% |
| Tangible fixed assets | 22/27 | €83,265 | €66,204 | -€17,061 | -20.5% |
| Land and buildings | 22 | €44,525 | €38,164 | -€6,361 | -14.3% |
| Furniture and vehicles | 24 | €38,740 | €28,040 | -€10,700 | -27.6% |
| Current assets | 29/58 | €188,857 | €195,870 | +€7,013 | +3.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €10,815 | €10,352 | -€464 | -4.3% |
| Stocks | 30/36 | €10,815 | €10,352 | -€464 | -4.3% |
| Amounts receivable within one year | 40/41 | €14,831 | €15,980 | +€1,149 | +7.7% |
| Trade receivables | 40 | €14,831 | €15,960 | +€1,129 | +7.6% |
| Other amounts receivable | 41 | - | €20 | +€20 | |
| Current investments | 50/53 | €21,700 | €24,700 | +€3,000 | +13.8% |
| Cash at bank and in hand | 54/58 | €87,850 | €92,063 | +€4,213 | +4.8% |
| Deferred charges and accrued income | 490/1 | €3,661 | €2,776 | -€885 | -24.2% |
| Total equity and liabilities | 10/49 | €272,122 | €262,074 | -€10,048 | -3.7% |
| Equity | 10/15 | €160,162 | €165,118 | +€4,956 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €141,562 | €146,518 | +€4,956 | +3.5% |
| Distributable reserves | 133 | €141,562 | €146,518 | +€4,956 | +3.5% |
| Amounts payable | 17/49 | €111,961 | €96,956 | -€15,005 | -13.4% |
| Amounts payable after more than one year | 17 | €34,854 | €10,604 | -€24,249 | -69.6% |
| Financial debts | 170/4 | €34,854 | €10,604 | -€24,249 | -69.6% |
| Amounts payable within one year | 42/48 | €74,833 | €83,552 | +€8,718 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €24,249 | €24,249 | = | 0.0% |
| Trade debts | 44 | €680 | €2,811 | +€2,131 | +313.2% |
| Suppliers | 440/4 | €680 | €2,811 | +€2,131 | +313.2% |
| Taxes, remuneration and social security | 45 | €15,167 | €11,996 | -€3,171 | -20.9% |
| Taxes | 450/3 | €15,167 | €11,996 | -€3,171 | -20.9% |
| Other amounts payable | 47/48 | €34,736 | €44,495 | +€9,759 | +28.1% |
| Accrued charges and deferred income | 492/3 | €2,274 | €2,800 | +€526 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,069 | €19,390 | -€679 | -3.4% |
| Other operating charges | 640/8 | €934 | €806 | -€128 | -13.7% |
| Non-recurring operating charges | 66A | - | €196 | +€196 | |
| Gross operating margin | 9900 | €108,082 | €90,026 | -€18,055 | -16.7% |
| Operating profit (loss) | 9901 | €87,078 | €69,634 | -€17,445 | -20.0% |
| Financial income | 75/76B | €305 | €356 | +€51 | +16.8% |
| Recurring financial income | 75 | €305 | €356 | +€51 | +16.8% |
| Financial charges | 65/66B | €1,959 | €1,332 | -€627 | -32.0% |
| Recurring financial charges | 65 | €1,959 | €1,332 | -€627 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €85,424 | €68,657 | -€16,766 | -19.6% |
| Income taxes | 67/77 | €20,961 | €19,206 | -€1,755 | -8.4% |
| Profit (loss) for the period | 9904 | €64,462 | €49,451 | -€15,011 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €64,462 | €49,451 | -€15,011 | -23.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.