DASHA: 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.
DASHA
Largest movements
- Receivables within one year +€28,788
up €28,788 (+20.3%), from €141,722 to €170,510
- Cash +€15,874
up €15,874 (+180.4%), from €8,798 to €24,672
mainly Net result for the year (+€45,154) and Tax, wage and social debts (+€9,441)
- Tangible fixed assets +€3,340
up €3,340 (+33.3%), from €10,034 to €13,374
of which Plant, machinery and equipment: +€4,941
- Reserves +€45,154
up €45,154 (+44.3%), from €101,973 to €147,127
of which Distributable reserves: +€45,154
- Tax, wage and social debts +€9,441
up €9,441 (+30.4%), from €31,036 to €40,476
of which Taxes: +€9,241
- Trade debts -€7,573
down €7,573 (-100.0%), from €7,573 to €0
- Other operating charges -€14,254
down €14,254 (-79.4%), from €17,952 to €3,698
- Depreciation +€3,248
up €3,248 (+152.8%), from €2,125 to €5,372
- Gross operating margin -€2,916
down €2,916 (-3.6%), from €81,941 to €79,025
- Taxes +€2,354
up €2,354 (+10.5%), from €22,436 to €24,790
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.
Cash bridge derived
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 | €161,554 | €209,556 | +€48,002 | +29.7% |
| Fixed assets | 21/28 | €11,034 | €14,374 | +€3,340 | +30.3% |
| Tangible fixed assets | 22/27 | €10,034 | €13,374 | +€3,340 | +33.3% |
| Plant, machinery and equipment | 23 | - | €4,941 | +€4,941 | |
| Furniture and vehicles | 24 | €10,034 | €8,433 | -€1,602 | -16.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €150,520 | €195,182 | +€44,662 | +29.7% |
| Amounts receivable within one year | 40/41 | €141,722 | €170,510 | +€28,788 | +20.3% |
| Other amounts receivable | 41 | €141,722 | €170,510 | +€28,788 | +20.3% |
| Cash at bank and in hand | 54/58 | €8,798 | €24,672 | +€15,874 | +180.4% |
| Total equity and liabilities | 10/49 | €161,554 | €209,556 | +€48,002 | +29.7% |
| Equity | 10/15 | €122,685 | €167,839 | +€45,154 | +36.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €101,973 | €147,127 | +€45,154 | +44.3% |
| 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 | €100,113 | €145,267 | +€45,154 | +45.1% |
| Profit (loss) carried forward | 14 | €2,112 | €2,112 | = | 0.0% |
| Amounts payable | 17/49 | €38,869 | €41,716 | +€2,848 | +7.3% |
| Amounts payable within one year | 42/48 | €38,609 | €40,476 | +€1,868 | +4.8% |
| Trade debts | 44 | €7,573 | €0 | -€7,573 | -100.0% |
| Suppliers | 440/4 | €7,573 | €0 | -€7,573 | -100.0% |
| Taxes, remuneration and social security | 45 | €31,036 | €40,476 | +€9,441 | +30.4% |
| Taxes | 450/3 | €29,186 | €38,426 | +€9,241 | +31.7% |
| Remuneration and social security | 454/9 | €1,850 | €2,050 | +€200 | +10.8% |
| Accrued charges and deferred income | 492/3 | €260 | €1,240 | +€980 | +377.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,125 | €5,372 | +€3,248 | +152.8% |
| Other operating charges | 640/8 | €17,952 | €3,698 | -€14,254 | -79.4% |
| Gross operating margin | 9900 | €81,941 | €79,025 | -€2,916 | -3.6% |
| Operating profit (loss) | 9901 | €61,865 | €69,955 | +€8,090 | +13.1% |
| Financial income | 75/76B | €0 | €39 | +€39 | +131366.7% |
| Recurring financial income | 75 | €0 | €39 | +€39 | +131366.7% |
| Financial charges | 65/66B | €399 | €50 | -€348 | -87.4% |
| Recurring financial charges | 65 | €399 | €50 | -€348 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €61,466 | €69,944 | +€8,478 | +13.8% |
| Income taxes | 67/77 | €22,436 | €24,790 | +€2,354 | +10.5% |
| Profit (loss) for the period | 9904 | €39,030 | €45,154 | +€6,124 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,030 | €45,154 | +€6,124 | +15.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.