DASF: 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.
DASF
Largest movements
- Tangible fixed assets -€16,693
down €16,693 (-4.1%), from €405,599 to €388,906
of which Land and buildings: -€15,473
- Debts after one year -€64,302
down €64,302 (-11.5%), from €556,831 to €492,529
- Profit (loss) carried forward +€46,899
up €46,899 (+16.3%), from €288,006 to €334,905
- Purchases and services +€14,931
up €14,931 (+12.6%), from €118,093 to €133,024
- Turnover +€12,000
up €12,000 (+6.9%), from €174,000 to €186,000
- Taxes -€5,858
down €5,858 (-31.4%), from €18,657 to €12,799
- Gross operating margin +€2,670
up €2,670 (+2.6%), from €103,620 to €106,290
- Financial charges -€2,322
down €2,322 (-10.3%), from €22,583 to €20,261
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 | €1,013,186 | €995,707 | -€17,479 | -1.7% |
| Fixed assets | 21/28 | €1,005,599 | €988,906 | -€16,693 | -1.7% |
| Tangible fixed assets | 22/27 | €405,599 | €388,906 | -€16,693 | -4.1% |
| Land and buildings | 22 | €402,634 | €387,160 | -€15,473 | -3.8% |
| Plant, machinery and equipment | 23 | €1,717 | €1,218 | -€498 | -29.0% |
| Furniture and vehicles | 24 | €1,248 | €527 | -€721 | -57.8% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | €7,588 | €6,801 | -€787 | -10.4% |
| Amounts receivable within one year | 40/41 | €1,727 | - | -€1,727 | |
| Trade receivables | 40 | €1,727 | - | -€1,727 | |
| Cash at bank and in hand | 54/58 | €5,861 | €6,801 | +€941 | +16.0% |
| Total equity and liabilities | 10/49 | €1,013,186 | €995,707 | -€17,479 | -1.7% |
| Equity | 10/15 | €316,066 | €362,965 | +€46,899 | +14.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €21,860 | €21,860 | = | 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 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €288,006 | €334,905 | +€46,899 | +16.3% |
| Amounts payable | 17/49 | €697,121 | €632,742 | -€64,378 | -9.2% |
| Amounts payable after more than one year | 17 | €556,831 | €492,529 | -€64,302 | -11.5% |
| Financial debts | 170/4 | €556,831 | €492,529 | -€64,302 | -11.5% |
| Amounts payable within one year | 42/48 | €139,091 | €138,263 | -€827 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €63,958 | €67,019 | +€3,061 | +4.8% |
| Trade debts | 44 | €19,618 | €18,544 | -€1,074 | -5.5% |
| Suppliers | 440/4 | €19,618 | €18,544 | -€1,074 | -5.5% |
| Taxes, remuneration and social security | 45 | €1,727 | - | -€1,727 | |
| Remuneration and social security | 454/9 | €1,727 | - | -€1,727 | |
| Other amounts payable | 47/48 | €53,787 | €52,700 | -€1,087 | -2.0% |
| Accrued charges and deferred income | 492/3 | €1,199 | €1,950 | +€751 | +62.6% |
| Turnover | 70 | €174,000 | €186,000 | +€12,000 | +6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €118,093 | €133,024 | +€14,931 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,693 | €16,693 | = | 0.0% |
| Other operating charges | 640/8 | €8,579 | €9,640 | +€1,062 | +12.4% |
| Gross operating margin | 9900 | €103,620 | €106,290 | +€2,670 | +2.6% |
| Operating profit (loss) | 9901 | €78,349 | €79,957 | +€1,608 | +2.1% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €22,583 | €20,261 | -€2,322 | -10.3% |
| Recurring financial charges | 65 | €22,583 | €20,261 | -€2,322 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €55,766 | €59,698 | +€3,932 | +7.1% |
| Income taxes | 67/77 | €18,657 | €12,799 | -€5,858 | -31.4% |
| Profit (loss) for the period | 9904 | €37,109 | €46,899 | +€9,790 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,109 | €46,899 | +€9,790 | +26.4% |
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 19 October 2026 via checked.be.