DASCRO: 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.
DASCRO
Largest movements
- Receivables within one year -€142,082
down €142,082 (-61.1%), from €232,603 to €90,521
of which Trade receivables: -€146,859
- Cash +€140,452
up €140,452 (+81.9%), from €171,434 to €311,887
mainly Receivables within one year (+€142,082) and Depreciation (+€92,275)
- Tangible fixed assets -€49,492
down €49,492 (-8.1%), from €608,407 to €558,916
- Debts after one year -€64,541
down €64,541 (-40.9%), from €157,905 to €93,363
- Trade debts +€32,768
up €32,768 (+56.8%), from €57,686 to €90,453
- Other debts -€31,757
down €31,757 (-34.6%), from €91,812 to €60,055
- Staff costs +€28,280
up €28,280 (+12.7%), from €221,892 to €250,172
- Gross operating margin -€24,309
down €24,309 (-5.2%), from €464,935 to €440,626
- Taxes +€19,283
up €19,283 (+64.2%), from €30,049 to €49,332
- Depreciation -€5,868
down €5,868 (-6.0%), from €98,143 to €92,275
- Other operating charges +€4,907
up €4,907 (+44.5%), from €11,034 to €15,940
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 | €1,026,178 | €976,035 | -€50,143 | -4.9% |
| Fixed assets | 21/28 | €612,592 | €563,101 | -€49,492 | -8.1% |
| Tangible fixed assets | 22/27 | €608,407 | €558,916 | -€49,492 | -8.1% |
| Land and buildings | 22 | €438,265 | €421,874 | -€16,391 | -3.7% |
| Plant, machinery and equipment | 23 | €49,418 | €38,508 | -€10,910 | -22.1% |
| Furniture and vehicles | 24 | €120,725 | €98,534 | -€22,191 | -18.4% |
| Financial fixed assets | 28 | €4,185 | €4,185 | = | 0.0% |
| Current assets | 29/58 | €413,586 | €412,935 | -€652 | -0.2% |
| Amounts receivable within one year | 40/41 | €232,603 | €90,521 | -€142,082 | -61.1% |
| Trade receivables | 40 | €178,463 | €31,604 | -€146,859 | -82.3% |
| Other amounts receivable | 41 | €54,140 | €58,918 | +€4,778 | +8.8% |
| Cash at bank and in hand | 54/58 | €171,434 | €311,887 | +€140,452 | +81.9% |
| Deferred charges and accrued income | 490/1 | €9,549 | €10,526 | +€977 | +10.2% |
| Total equity and liabilities | 10/49 | €1,026,178 | €976,035 | -€50,143 | -4.9% |
| Equity | 10/15 | €599,031 | €605,820 | +€6,789 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €443,864 | €448,864 | +€5,000 | +1.1% |
| Tax-exempt reserves | 132 | €77,004 | €77,004 | = | 0.0% |
| Distributable reserves | 133 | €366,860 | €371,860 | +€5,000 | +1.4% |
| Profit (loss) carried forward | 14 | €136,568 | €138,357 | +€1,789 | +1.3% |
| Provisions and deferred taxes | 16 | €25,668 | €22,255 | -€3,413 | -13.3% |
| Deferred taxes | 168 | €25,668 | €22,255 | -€3,413 | -13.3% |
| Amounts payable | 17/49 | €401,479 | €347,960 | -€53,519 | -13.3% |
| Amounts payable after more than one year | 17 | €157,905 | €93,363 | -€64,541 | -40.9% |
| Financial debts | 170/4 | €157,905 | €93,363 | -€64,541 | -40.9% |
| Amounts payable within one year | 42/48 | €243,574 | €254,597 | +€11,022 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €62,623 | €64,541 | +€1,919 | +3.1% |
| Trade debts | 44 | €57,686 | €90,453 | +€32,768 | +56.8% |
| Suppliers | 440/4 | €57,686 | €90,453 | +€32,768 | +56.8% |
| Taxes, remuneration and social security | 45 | €31,454 | €39,547 | +€8,093 | +25.7% |
| Taxes | 450/3 | €24,516 | €30,438 | +€5,922 | +24.2% |
| Remuneration and social security | 454/9 | €6,938 | €9,109 | +€2,171 | +31.3% |
| Other amounts payable | 47/48 | €91,812 | €60,055 | -€31,757 | -34.6% |
| Remuneration, social security and pensions | 62 | €221,892 | €250,172 | +€28,280 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,143 | €92,275 | -€5,868 | -6.0% |
| Other operating charges | 640/8 | €11,034 | €15,940 | +€4,907 | +44.5% |
| Gross operating margin | 9900 | €464,935 | €440,626 | -€24,309 | -5.2% |
| Operating profit (loss) | 9901 | €133,866 | €82,239 | -€51,627 | -38.6% |
| Financial income | 75/76B | €2,793 | €2,002 | -€791 | -28.3% |
| Recurring financial income | 75 | €2,793 | €2,002 | -€791 | -28.3% |
| Financial charges | 65/66B | €8,445 | €6,534 | -€1,911 | -22.6% |
| Recurring financial charges | 65 | €8,445 | €6,534 | -€1,911 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €128,214 | €77,708 | -€50,507 | -39.4% |
| Transfer from deferred taxes | 780 | €3,413 | €3,413 | = | 0.0% |
| Income taxes | 67/77 | €30,049 | €49,332 | +€19,283 | +64.2% |
| Profit (loss) for the period | 9904 | €101,579 | €31,789 | -€69,790 | -68.7% |
| Transfer from tax-exempt reserves | 789 | €10,240 | - | -€10,240 | |
| Profit (loss) for the period to be appropriated | 9905 | €111,819 | €31,789 | -€80,030 | -71.6% |
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 17 October 2026 via checked.be.