DASE ONE: 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.
DASE ONE
Largest movements
- Cash -€7,687
down €7,687 (-95.5%), from €8,052 to €364
mainly Net result for the year (-€4,976) and Tax, wage and social debts (-€3,545)
- Tangible fixed assets -€230
down €230 (-66.7%), from €345 to €115
of which Plant, machinery and equipment: -€224
- Profit (loss) carried forward -€4,976
down €4,976 (-18.2%), from -€27,409 to -€32,385
- Tax, wage and social debts -€3,545
down €3,545 (-64.3%), from €5,511 to €1,966
- Other debts -€1,255
down €1,255 (-8.0%), from €15,790 to €14,534
- Trade debts +€1,177
up €1,177 (+34.5%), from €3,412 to €4,589
- Accrued charges and deferred income +€640
new in 2025: €640
- Gross operating margin +€16,890
up €16,890, from -€15,828 to €1,062
- Financial charges +€2,173
up €2,173 (+110%), from €1,983 to €4,157
- Other operating charges +€657
up €657 (+77.2%), from €851 to €1,508
- Depreciation -€379
down €379 (-62.2%), from €609 to €230
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 | €9,703 | €1,743 | -€7,960 | -82.0% |
| Fixed assets | 21/28 | €345 | €115 | -€230 | -66.7% |
| Tangible fixed assets | 22/27 | €345 | €115 | -€230 | -66.7% |
| Plant, machinery and equipment | 23 | €338 | €115 | -€224 | -66.1% |
| Furniture and vehicles | 24 | €6 | €0 | -€6 | -100% |
| Current assets | 29/58 | €9,358 | €1,629 | -€7,730 | -82.6% |
| Amounts receivable within one year | 40/41 | €1,213 | €1,175 | -€38 | -3.1% |
| Trade receivables | 40 | - | €545 | +€545 | |
| Other amounts receivable | 41 | €1,213 | €630 | -€583 | -48.0% |
| Cash at bank and in hand | 54/58 | €8,052 | €364 | -€7,687 | -95.5% |
| Deferred charges and accrued income | 490/1 | €94 | €90 | -€4 | -4.5% |
| Total equity and liabilities | 10/49 | €9,703 | €1,743 | -€7,960 | -82.0% |
| Equity | 10/15 | -€15,009 | -€19,985 | -€4,976 | -33.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,409 | -€32,385 | -€4,976 | -18.2% |
| Amounts payable | 17/49 | €24,712 | €21,728 | -€2,984 | -12.1% |
| Amounts payable within one year | 42/48 | €24,712 | €21,088 | -€3,624 | -14.7% |
| Trade debts | 44 | €3,412 | €4,589 | +€1,177 | +34.5% |
| Suppliers | 440/4 | €3,412 | €4,589 | +€1,177 | +34.5% |
| Taxes, remuneration and social security | 45 | €5,511 | €1,966 | -€3,545 | -64.3% |
| Taxes | 450/3 | €5,511 | €1,966 | -€3,545 | -64.3% |
| Other amounts payable | 47/48 | €15,790 | €14,534 | -€1,255 | -8.0% |
| Accrued charges and deferred income | 492/3 | - | €640 | +€640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €230 | -€379 | -62.2% |
| Other operating charges | 640/8 | €851 | €1,508 | +€657 | +77.2% |
| Gross operating margin | 9900 | -€15,828 | €1,062 | +€16,890 | |
| Operating profit (loss) | 9901 | -€17,289 | -€677 | +€16,612 | +96.1% |
| Financial charges | 65/66B | €1,983 | €4,157 | +€2,173 | +110% |
| Recurring financial charges | 65 | €1,983 | €4,157 | +€2,173 | +110% |
| Profit (loss) for the period before taxes | 9903 | -€19,272 | -€4,833 | +€14,439 | +74.9% |
| Income taxes | 67/77 | €120 | €143 | +€22 | +18.6% |
| Profit (loss) for the period | 9904 | -€19,393 | -€4,976 | +€14,417 | +74.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,393 | -€4,976 | +€14,417 | +74.3% |
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 15 October 2026 via checked.be.