DASBEST: 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.
DASBEST
Largest movements
- Tangible fixed assets -€12,791
down €12,791 (-29.0%), from €44,099 to €31,307
of which Furniture and vehicles: -€10,501
- Current investments +€8,000
up €8,000 (+80.0%), from €10,000 to €18,000
- Receivables within one year +€6,547
up €6,547 (+3,638%), from €180 to €6,726
of which Trade receivables: +€3,901
- Cash -€5,769
down €5,769 (-24.7%), from €23,337 to €17,568
mainly Current portion of long-term debt (-€8,403) and Current investments (-€8,000)
- Current portion of long-term debt -€8,403
down €8,403 (-100%), from €8,403 to €0
- Reserves +€5,556
up €5,556 (+9.5%), from €58,442 to €63,998
- Tax, wage and social debts -€1,171
down €1,171 (-28.9%), from €4,056 to €2,885
- Other debts -€1,158
down €1,158 (-100%), from €1,158 to €0
- Gross operating margin -€7,074
down €7,074 (-25.1%), from €28,147 to €21,073
- Taxes -€1,774
down €1,774 (-40.4%), from €4,391 to €2,617
- Financial charges -€1,254
down €1,254 (-81.8%), from €1,533 to €279
- Depreciation +€752
up €752 (+6.2%), from €12,040 to €12,791
- Financial income +€505
up €505 (+385%), from €131 to €637
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 | €78,477 | €74,464 | -€4,013 | -5.1% |
| Fixed assets | 21/28 | €44,099 | €31,307 | -€12,791 | -29.0% |
| Tangible fixed assets | 22/27 | €44,099 | €31,307 | -€12,791 | -29.0% |
| Plant, machinery and equipment | 23 | €8,383 | €6,092 | -€2,291 | -27.3% |
| Furniture and vehicles | 24 | €35,716 | €25,215 | -€10,501 | -29.4% |
| Current assets | 29/58 | €34,379 | €43,157 | +€8,778 | +25.5% |
| Amounts receivable within one year | 40/41 | €180 | €6,726 | +€6,547 | +3,638% |
| Trade receivables | 40 | €0 | €3,901 | +€3,901 | |
| Other amounts receivable | 41 | €180 | €2,826 | +€2,646 | +1,470% |
| Current investments | 50/53 | €10,000 | €18,000 | +€8,000 | +80.0% |
| Cash at bank and in hand | 54/58 | €23,337 | €17,568 | -€5,769 | -24.7% |
| Deferred charges and accrued income | 490/1 | €862 | €862 | +€1 | +0.1% |
| Total equity and liabilities | 10/49 | €78,477 | €74,464 | -€4,013 | -5.1% |
| Equity | 10/15 | €63,442 | €68,998 | +€5,556 | +8.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €58,442 | €63,998 | +€5,556 | +9.5% |
| Distributable reserves | 133 | €58,442 | €63,998 | +€5,556 | +9.5% |
| Amounts payable | 17/49 | €15,035 | €5,466 | -€9,569 | -63.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €13,882 | €3,770 | -€10,112 | -72.8% |
| Current portion of amounts payable after more than one year | 42 | €8,403 | €0 | -€8,403 | -100% |
| Trade debts | 44 | €265 | €885 | +€620 | +234% |
| Suppliers | 440/4 | €265 | €885 | +€620 | +234% |
| Taxes, remuneration and social security | 45 | €4,056 | €2,885 | -€1,171 | -28.9% |
| Taxes | 450/3 | €4,056 | €2,885 | -€1,171 | -28.9% |
| Other amounts payable | 47/48 | €1,158 | €0 | -€1,158 | -100% |
| Accrued charges and deferred income | 492/3 | €1,153 | €1,696 | +€543 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,040 | €12,791 | +€752 | +6.2% |
| Other operating charges | 640/8 | €420 | €466 | +€46 | +10.9% |
| Gross operating margin | 9900 | €28,147 | €21,073 | -€7,074 | -25.1% |
| Operating profit (loss) | 9901 | €15,687 | €7,815 | -€7,872 | -50.2% |
| Financial income | 75/76B | €131 | €637 | +€505 | +385% |
| Recurring financial income | 75 | €131 | €637 | +€505 | +385% |
| Financial charges | 65/66B | €1,533 | €279 | -€1,254 | -81.8% |
| Recurring financial charges | 65 | €1,533 | €279 | -€1,254 | -81.8% |
| Profit (loss) for the period before taxes | 9903 | €14,285 | €8,173 | -€6,112 | -42.8% |
| Income taxes | 67/77 | €4,391 | €2,617 | -€1,774 | -40.4% |
| Profit (loss) for the period | 9904 | €9,894 | €5,556 | -€4,338 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,894 | €5,556 | -€4,338 | -43.8% |
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 13 October 2026 via checked.be.