DAS GROUP: 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 GROUP
Largest movements
- Receivables within one year +€8,645
up €8,645 (+115.9%), from €7,462 to €16,107
of which Other amounts receivable: +€7,051
- Tangible fixed assets -€6,030
down €6,030 (-23.0%), from €26,182 to €20,153
of which Leasing and similar rights: -€7,603
- Cash -€2,941
no longer reported in 2025 (was €2,941)
mainly Receivables within one year (-€8,645) and Debts after one year (-€6,866)
- Debts after one year -€6,866
down €6,866 (-42.7%), from €16,097 to €9,231
- Current portion of long-term debt +€3,222
up €3,222 (+88.4%), from €3,644 to €6,866
- Profit (loss) carried forward +€1,710
up €1,710 (+41.1%), from €4,164 to €5,874
- Trade debts +€1,354
new in 2025: €1,354
- Gross operating margin -€2,664
down €2,664 (-18.9%), from €14,075 to €11,411
- Depreciation +€495
up €495 (+6.1%), from €8,147 to €8,642
- Taxes -€441
down €441 (-40.4%), from €1,091 to €650
- Financial charges -€384
down €384 (-73.4%), from €524 to €139
- Other operating charges -€322
down €322 (-40.1%), from €804 to €482
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 | €46,825 | €46,297 | -€527 | -1.1% |
| Formation expenses | 20 | €1,240 | €826 | -€413 | -33.3% |
| Fixed assets | 21/28 | €35,182 | €29,153 | -€6,030 | -17.1% |
| Tangible fixed assets | 22/27 | €26,182 | €20,153 | -€6,030 | -23.0% |
| Furniture and vehicles | 24 | €838 | €2,411 | +€1,574 | +187.9% |
| Leasing and similar rights | 25 | €25,345 | €17,741 | -€7,603 | -30.0% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €10,403 | €16,318 | +€5,916 | +56.9% |
| Amounts receivable within one year | 40/41 | €7,462 | €16,107 | +€8,645 | +115.9% |
| Trade receivables | 40 | €7,462 | €9,056 | +€1,594 | +21.4% |
| Other amounts receivable | 41 | - | €7,051 | +€7,051 | |
| Cash at bank and in hand | 54/58 | €2,941 | - | -€2,941 | |
| Deferred charges and accrued income | 490/1 | - | €212 | +€212 | |
| Total equity and liabilities | 10/49 | €46,825 | €46,297 | -€527 | -1.1% |
| Equity | 10/15 | €24,164 | €25,874 | +€1,710 | +7.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,164 | €5,874 | +€1,710 | +41.1% |
| Amounts payable | 17/49 | €22,661 | €20,424 | -€2,237 | -9.9% |
| Amounts payable after more than one year | 17 | €16,097 | €9,231 | -€6,866 | -42.7% |
| Financial debts | 170/4 | €16,097 | €9,231 | -€6,866 | -42.7% |
| Amounts payable within one year | 42/48 | €6,564 | €11,193 | +€4,629 | +70.5% |
| Current portion of amounts payable after more than one year | 42 | €3,644 | €6,866 | +€3,222 | +88.4% |
| Trade debts | 44 | - | €1,354 | +€1,354 | |
| Suppliers | 440/4 | - | €1,354 | +€1,354 | |
| Taxes, remuneration and social security | 45 | €2,640 | €2,973 | +€333 | +12.6% |
| Taxes | 450/3 | €2,640 | €2,973 | +€333 | +12.6% |
| Other amounts payable | 47/48 | €279 | - | -€279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,147 | €8,642 | +€495 | +6.1% |
| Other operating charges | 640/8 | €804 | €482 | -€322 | -40.1% |
| Gross operating margin | 9900 | €14,075 | €11,411 | -€2,664 | -18.9% |
| Operating profit (loss) | 9901 | €5,124 | €2,288 | -€2,836 | -55.4% |
| Financial income | 75/76B | €12 | €212 | +€199 | +1644.4% |
| Recurring financial income | 75 | €12 | €212 | +€199 | +1644.4% |
| Financial charges | 65/66B | €524 | €139 | -€384 | -73.4% |
| Recurring financial charges | 65 | €524 | €139 | -€384 | -73.4% |
| Profit (loss) for the period before taxes | 9903 | €4,613 | €2,360 | -€2,253 | -48.8% |
| Income taxes | 67/77 | €1,091 | €650 | -€441 | -40.4% |
| Profit (loss) for the period | 9904 | €3,522 | €1,710 | -€1,812 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,522 | €1,710 | -€1,812 | -51.5% |
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 11 October 2026 via checked.be.