DASAP CONSULTING: 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.
DASAP CONSULTING
Largest movements
- Receivables within one year -€47,332
down €47,332 (-51.3%), from €92,332 to €45,000
of which Trade receivables: -€46,800
- Cash +€18,361
up €18,361 (+117%), from €15,732 to €34,093
mainly Receivables within one year (+€47,332) and Net result for the year (+€43,955)
- Tangible fixed assets -€6,871
down €6,871 (-12.1%), from €56,809 to €49,938
of which Other tangible fixed assets: -€7,263
- Other debts -€16,171
down €16,171 (-19.4%), from €83,555 to €67,383
- Tax, wage and social debts -€7,776
down €7,776 (-46.0%), from €16,901 to €9,126
of which Remuneration and social security: -€8,897
- Current portion of long-term debt -€7,134
no longer reported in 2026 (was €7,134)
- Gross operating margin -€40,040
down €40,040 (-35.8%), from €111,837 to €71,797
- Taxes -€14,576
down €14,576 (-49.4%), from €29,528 to €14,952
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €425,332 | €390,039 | -€35,292 | -8.3% |
| Fixed assets | 21/28 | €56,899 | €50,028 | -€6,871 | -12.1% |
| Tangible fixed assets | 22/27 | €56,809 | €49,938 | -€6,871 | -12.1% |
| Plant, machinery and equipment | 23 | €0 | €1,713 | +€1,713 | |
| Furniture and vehicles | 24 | €4,874 | €3,552 | -€1,322 | -27.1% |
| Other tangible fixed assets | 26 | €51,935 | €44,672 | -€7,263 | -14.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €368,432 | €340,011 | -€28,421 | -7.7% |
| Amounts receivable within one year | 40/41 | €92,332 | €45,000 | -€47,332 | -51.3% |
| Trade receivables | 40 | €91,800 | €45,000 | -€46,800 | -51.0% |
| Other amounts receivable | 41 | €532 | - | -€532 | |
| Current investments | 50/53 | €258,176 | €258,176 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,732 | €34,093 | +€18,361 | +117% |
| Deferred charges and accrued income | 490/1 | €2,192 | €2,742 | +€550 | +25.1% |
| Total equity and liabilities | 10/49 | €425,332 | €390,039 | -€35,292 | -8.3% |
| Equity | 10/15 | €300,320 | €298,608 | -€1,712 | -0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €287,920 | €286,208 | -€1,712 | -0.6% |
| Distributable reserves | 133 | €287,920 | €286,208 | -€1,712 | -0.6% |
| Amounts payable | 17/49 | €125,012 | €91,431 | -€33,581 | -26.9% |
| Amounts payable within one year | 42/48 | €125,012 | €91,431 | -€33,581 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €7,134 | - | -€7,134 | |
| Financial debts | 43 | €10,758 | €10,803 | +€46 | +0.4% |
| Credit institutions | 430/8 | €10,758 | €10,803 | +€46 | +0.4% |
| Trade debts | 44 | €6,664 | €4,119 | -€2,546 | -38.2% |
| Suppliers | 440/4 | €6,664 | €4,119 | -€2,546 | -38.2% |
| Taxes, remuneration and social security | 45 | €16,901 | €9,126 | -€7,776 | -46.0% |
| Taxes | 450/3 | €7,528 | €8,650 | +€1,121 | +14.9% |
| Remuneration and social security | 454/9 | €9,373 | €476 | -€8,897 | -94.9% |
| Other amounts payable | 47/48 | €83,555 | €67,383 | -€16,171 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,099 | €10,354 | +€255 | +2.5% |
| Other operating charges | 640/8 | €1,750 | €1,799 | +€49 | +2.8% |
| Gross operating margin | 9900 | €111,837 | €71,797 | -€40,040 | -35.8% |
| Operating profit (loss) | 9901 | €99,988 | €59,643 | -€40,345 | -40.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,075 | €737 | -€338 | -31.4% |
| Recurring financial charges | 65 | €1,075 | €737 | -€338 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €98,913 | €58,907 | -€40,006 | -40.4% |
| Income taxes | 67/77 | €29,528 | €14,952 | -€14,576 | -49.4% |
| Profit (loss) for the period | 9904 | €69,385 | €43,955 | -€25,430 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,385 | €43,955 | -€25,430 | -36.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.