DASA CONSULT: 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.
DASA CONSULT
Largest movements
- Tangible fixed assets -€70,743
down €70,743 (-7.1%), from €992,081 to €921,338
of which Furniture and vehicles: -€41,966
- Cash +€37,402
up €37,402 (+27.6%), from €135,460 to €172,862
mainly Net result for the year (+€238,060) and Depreciation (+€84,547)
- Current investments -€26,752
down €26,752 (-26.2%), from €102,084 to €75,332
- Other debts -€55,325
down €55,325 (-24.6%), from €225,325 to €170,000
- Reserves +€38,060
up €38,060 (+4.3%), from €891,893 to €929,953
of which Distributable reserves: +€38,060
- Current portion of long-term debt -€17,368
down €17,368 (-83.2%), from €20,867 to €3,499
- Tax, wage and social debts -€14,210
down €14,210 (-11.5%), from €123,384 to €109,174
- Gross operating margin -€172,463
down €172,463 (-27.9%), from €618,097 to €445,634
- Taxes -€64,211
down €64,211 (-35.6%), from €180,269 to €116,058
- Financial income -€49,965
down €49,965 (-93.5%), from €53,465 to €3,500
- Depreciation -€16,488
down €16,488 (-16.3%), from €101,035 to €84,547
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 | €1,291,112 | €1,234,792 | -€56,320 | -4.4% |
| Fixed assets | 21/28 | €992,106 | €921,363 | -€70,743 | -7.1% |
| Tangible fixed assets | 22/27 | €992,081 | €921,338 | -€70,743 | -7.1% |
| Land and buildings | 22 | €779,439 | €754,651 | -€24,788 | -3.2% |
| Plant, machinery and equipment | 23 | €6,468 | €5,134 | -€1,334 | -20.6% |
| Furniture and vehicles | 24 | €193,201 | €151,235 | -€41,966 | -21.7% |
| Other tangible fixed assets | 26 | €12,974 | €10,318 | -€2,656 | -20.5% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €299,006 | €313,429 | +€14,423 | +4.8% |
| Amounts receivable within one year | 40/41 | €60,570 | €61,942 | +€1,372 | +2.3% |
| Trade receivables | 40 | €58,070 | €61,164 | +€3,094 | +5.3% |
| Other amounts receivable | 41 | €2,500 | €778 | -€1,722 | -68.9% |
| Current investments | 50/53 | €102,084 | €75,332 | -€26,752 | -26.2% |
| Cash at bank and in hand | 54/58 | €135,460 | €172,862 | +€37,402 | +27.6% |
| Deferred charges and accrued income | 490/1 | €892 | €3,293 | +€2,401 | +269% |
| Total equity and liabilities | 10/49 | €1,291,112 | €1,234,792 | -€56,320 | -4.4% |
| Equity | 10/15 | €910,493 | €948,553 | +€38,060 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €891,893 | €929,953 | +€38,060 | +4.3% |
| Tax-exempt reserves | 132 | €1,306 | €1,306 | = | 0.0% |
| Distributable reserves | 133 | €890,587 | €928,647 | +€38,060 | +4.3% |
| Amounts payable | 17/49 | €380,619 | €286,239 | -€94,380 | -24.8% |
| Amounts payable after more than one year | 17 | €3,499 | - | -€3,499 | |
| Financial debts | 170/4 | €3,499 | - | -€3,499 | |
| Amounts payable within one year | 42/48 | €372,769 | €283,828 | -€88,941 | -23.9% |
| Current portion of amounts payable after more than one year | 42 | €20,867 | €3,499 | -€17,368 | -83.2% |
| Trade debts | 44 | €3,193 | €1,155 | -€2,038 | -63.8% |
| Suppliers | 440/4 | €3,193 | €1,155 | -€2,038 | -63.8% |
| Taxes, remuneration and social security | 45 | €123,384 | €109,174 | -€14,210 | -11.5% |
| Taxes | 450/3 | €123,384 | €109,174 | -€14,210 | -11.5% |
| Other amounts payable | 47/48 | €225,325 | €170,000 | -€55,325 | -24.6% |
| Accrued charges and deferred income | 492/3 | €4,350 | €2,411 | -€1,939 | -44.6% |
| Non-recurring operating income | 76A | - | €17,520 | +€17,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,035 | €84,547 | -€16,488 | -16.3% |
| Other operating charges | 640/8 | €5,027 | €3,584 | -€1,442 | -28.7% |
| Non-recurring operating charges | 66A | €251 | - | -€251 | |
| Gross operating margin | 9900 | €618,097 | €445,634 | -€172,463 | -27.9% |
| Operating profit (loss) | 9901 | €511,785 | €357,503 | -€154,282 | -30.1% |
| Financial income | 75/76B | €53,465 | €3,500 | -€49,965 | -93.5% |
| Recurring financial income | 75 | €53,465 | €3,500 | -€49,965 | -93.5% |
| Financial charges | 65/66B | €1,574 | €6,886 | +€5,312 | +338% |
| Recurring financial charges | 65 | €1,574 | €6,886 | +€5,312 | +338% |
| Profit (loss) for the period before taxes | 9903 | €563,676 | €354,118 | -€209,559 | -37.2% |
| Income taxes | 67/77 | €180,269 | €116,058 | -€64,211 | -35.6% |
| Profit (loss) for the period | 9904 | €383,408 | €238,060 | -€145,348 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €383,408 | €238,060 | -€145,348 | -37.9% |
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 14 October 2026 via checked.be.