DASC: what changed
Two fiscal 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.
DASC
Largest movements
- Tangible fixed assets -€19,965
down €19,965 (-8.3%), from €241,500 to €221,535
- Cash +€15,155
up €15,155 (+42.1%), from €36,022 to €51,177
mainly Debts after one year (+€150,000) and Depreciation (+€20,565)
- Receivables within one year +€13,697
up €13,697 (+42.3%), from €32,401 to €46,098
of which Trade receivables: +€13,385
- Current portion of long-term debt -€152,423
down €152,423 (-100.0%), from €152,423 to €0
- Debts after one year +€150,000
up €150,000, from €0 to €150,000
- Other debts -€14,424
down €14,424 (-15.5%), from €92,989 to €78,564
- Accrued charges and deferred income +€11,798
up €11,798 (+96.5%), from €12,228 to €24,026
- Trade debts +€11,275
up €11,275 (+186.3%), from €6,051 to €17,326
- Gross operating margin -€23,668
down €23,668 (-17.5%), from €135,043 to €111,375
- Staff costs +€10,312
up €10,312 (+13.3%), from €77,399 to €87,711
- Depreciation -€10,287
down €10,287 (-33.3%), from €30,851 to €20,565
- Financial income -€5,839
down €5,839 (-98.5%), from €5,927 to €88
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €361,904 | €371,851 | +€9,948 | +2.7% |
| Fixed assets | 21/28 | €290,984 | €271,019 | -€19,965 | -6.9% |
| Tangible fixed assets | 22/27 | €241,500 | €221,535 | -€19,965 | -8.3% |
| Land and buildings | 22 | €211,027 | €201,818 | -€9,209 | -4.4% |
| Plant, machinery and equipment | 23 | €11,663 | €7,723 | -€3,940 | -33.8% |
| Furniture and vehicles | 24 | €16,809 | €10,994 | -€5,816 | -34.6% |
| Other tangible fixed assets | 26 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Financial fixed assets | 28 | €49,484 | €49,484 | = | 0.0% |
| Current assets | 29/58 | €70,920 | €100,832 | +€29,912 | +42.2% |
| Amounts receivable within one year | 40/41 | €32,401 | €46,098 | +€13,697 | +42.3% |
| Trade receivables | 40 | €7,886 | €21,271 | +€13,385 | +169.7% |
| Other amounts receivable | 41 | €24,515 | €24,827 | +€312 | +1.3% |
| Cash at bank and in hand | 54/58 | €36,022 | €51,177 | +€15,155 | +42.1% |
| Deferred charges and accrued income | 490/1 | €2,496 | €3,557 | +€1,061 | +42.5% |
| Total equity and liabilities | 10/49 | €361,904 | €371,851 | +€9,948 | +2.7% |
| Equity | 10/15 | €81,393 | €77,887 | -€3,507 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,210 | €73,210 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,350 | €71,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,416 | -€13,923 | -€3,507 | -33.7% |
| Amounts payable | 17/49 | €280,510 | €293,964 | +€13,454 | +4.8% |
| Amounts payable after more than one year | 17 | €0 | €150,000 | +€150,000 | |
| Financial debts | 170/4 | €0 | €150,000 | +€150,000 | |
| Amounts payable within one year | 42/48 | €268,282 | €119,938 | -€148,344 | -55.3% |
| Current portion of amounts payable after more than one year | 42 | €152,423 | €0 | -€152,423 | -100.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,051 | €17,326 | +€11,275 | +186.3% |
| Suppliers | 440/4 | €6,051 | €17,326 | +€11,275 | +186.3% |
| Taxes, remuneration and social security | 45 | €16,820 | €24,048 | +€7,228 | +43.0% |
| Taxes | 450/3 | €5,819 | €11,832 | +€6,012 | +103.3% |
| Remuneration and social security | 454/9 | €11,001 | €12,217 | +€1,216 | +11.1% |
| Other amounts payable | 47/48 | €92,989 | €78,564 | -€14,424 | -15.5% |
| Accrued charges and deferred income | 492/3 | €12,228 | €24,026 | +€11,798 | +96.5% |
| Non-recurring operating income | 76A | - | €2,081 | +€2,081 | |
| Remuneration, social security and pensions | 62 | €77,399 | €87,711 | +€10,312 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,851 | €20,565 | -€10,287 | -33.3% |
| Other operating charges | 640/8 | €2,639 | €3,590 | +€951 | +36.0% |
| Gross operating margin | 9900 | €135,043 | €111,375 | -€23,668 | -17.5% |
| Operating profit (loss) | 9901 | €24,154 | -€490 | -€24,644 | |
| Financial income | 75/76B | €5,927 | €88 | -€5,839 | -98.5% |
| Recurring financial income | 75 | €5,927 | €88 | -€5,839 | -98.5% |
| Financial charges | 65/66B | €3,143 | €3,104 | -€39 | -1.2% |
| Recurring financial charges | 65 | €3,143 | €3,104 | -€39 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €26,937 | -€3,507 | -€30,444 | |
| Income taxes | 67/77 | €165 | €0 | -€165 | -100.0% |
| Profit (loss) for the period | 9904 | €26,772 | -€3,507 | -€30,279 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,772 | -€3,507 | -€30,279 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.