DAS Retail: 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 Retail
Largest movements
- Cash -€45,655
down €45,655 (-45.4%), from €100,661 to €55,006
mainly Contributions, distributions and other (-€70,000) and Investment in fixed assets (net) (-€6,916)
- Tangible fixed assets +€5,595
up €5,595 (+788%), from €710 to €6,305
- Reserves -€39,504
down €39,504 (-40.8%), from €96,710 to €57,206
- Tax, wage and social debts -€2,468
down €2,468 (-19.0%), from €13,000 to €10,532
- Trade debts +€1,669
up €1,669 (+82.0%), from €2,034 to €3,703
- Gross operating margin +€12,145
up €12,145 (+42.8%), from €28,377 to €40,522
- Taxes +€2,380
up €2,380 (+43.2%), from €5,505 to €7,885
- Financial income -€458
down €458 (-90.7%), from €505 to €47
- Depreciation +€416
up €416 (+46.0%), from €905 to €1,321
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.
Derived cash bridge
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 | €114,244 | €74,266 | -€39,977 | -35.0% |
| Fixed assets | 21/28 | €710 | €6,305 | +€5,595 | +788% |
| Tangible fixed assets | 22/27 | €710 | €6,305 | +€5,595 | +788% |
| Furniture and vehicles | 24 | €710 | €6,305 | +€5,595 | +788% |
| Current assets | 29/58 | €113,534 | €67,961 | -€45,573 | -40.1% |
| Amounts receivable within one year | 40/41 | €11,534 | €11,598 | +€63 | +0.5% |
| Trade receivables | 40 | €10,330 | €11,598 | +€1,268 | +12.3% |
| Other amounts receivable | 41 | €1,204 | €0 | -€1,204 | -100% |
| Cash at bank and in hand | 54/58 | €100,661 | €55,006 | -€45,655 | -45.4% |
| Deferred charges and accrued income | 490/1 | €1,339 | €1,358 | +€19 | +1.4% |
| Total equity and liabilities | 10/49 | €114,244 | €74,266 | -€39,977 | -35.0% |
| Equity | 10/15 | €99,210 | €59,706 | -€39,504 | -39.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €96,710 | €57,206 | -€39,504 | -40.8% |
| Distributable reserves | 133 | €96,710 | €57,206 | -€39,504 | -40.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €15,034 | €14,560 | -€474 | -3.2% |
| Amounts payable within one year | 42/48 | €15,034 | €14,560 | -€474 | -3.2% |
| Trade debts | 44 | €2,034 | €3,703 | +€1,669 | +82.0% |
| Suppliers | 440/4 | €2,034 | €3,703 | +€1,669 | +82.0% |
| Taxes, remuneration and social security | 45 | €13,000 | €10,532 | -€2,468 | -19.0% |
| Taxes | 450/3 | €13,000 | €10,532 | -€2,468 | -19.0% |
| Other amounts payable | 47/48 | - | €325 | +€325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €905 | €1,321 | +€416 | +46.0% |
| Other operating charges | 640/8 | €668 | €687 | +€20 | +2.9% |
| Gross operating margin | 9900 | €28,377 | €40,522 | +€12,145 | +42.8% |
| Operating profit (loss) | 9901 | €26,804 | €38,514 | +€11,710 | +43.7% |
| Financial income | 75/76B | €505 | €47 | -€458 | -90.7% |
| Recurring financial income | 75 | €505 | €47 | -€458 | -90.7% |
| Financial charges | 65/66B | €423 | €179 | -€244 | -57.6% |
| Recurring financial charges | 65 | €423 | €179 | -€244 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €26,887 | €38,382 | +€11,495 | +42.8% |
| Income taxes | 67/77 | €5,505 | €7,885 | +€2,380 | +43.2% |
| Profit (loss) for the period | 9904 | €21,381 | €30,496 | +€9,115 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,381 | €30,496 | +€9,115 | +42.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.