DASIA: 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.
DASIA
Largest movements
- Cash +€12,240
up €12,240 (+44.3%), from €27,620 to €39,860
mainly Net result for the year (+€36,115) and Tax, wage and social debts (+€6,795)
- Current investments +€10,000
new in 2025: €10,000
- Receivables within one year -€5,634
down €5,634 (-15.6%), from €36,224 to €30,590
of which Other amounts receivable: -€6,904
- Tangible fixed assets -€916
down €916 (-33.9%), from €2,698 to €1,782
of which Furniture and vehicles: -€916
- Other debts -€12,370
down €12,370 (-38.5%), from €32,101 to €19,731
- Reserves +€10,000
up €10,000 (+84.3%), from €11,859 to €21,859
- Profit (loss) carried forward +€8,255
up €8,255 (+174%), from €4,753 to €13,007
- Tax, wage and social debts +€6,795
up €6,795 (+161%), from €4,227 to €11,021
- Trade debts +€2,488
new in 2025: €2,488
- Gross operating margin +€8,180
up €8,180 (+19.6%), from €41,803 to €49,983
- Taxes +€1,689
up €1,689 (+16.5%), from €10,231 to €11,919
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 | €67,269 | €82,361 | +€15,091 | +22.4% |
| Fixed assets | 21/28 | €2,698 | €1,782 | -€916 | -33.9% |
| Tangible fixed assets | 22/27 | €2,698 | €1,782 | -€916 | -33.9% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €2,698 | €1,782 | -€916 | -33.9% |
| Current assets | 29/58 | €64,571 | €80,578 | +€16,007 | +24.8% |
| Amounts receivable within one year | 40/41 | €36,224 | €30,590 | -€5,634 | -15.6% |
| Trade receivables | 40 | €29,320 | €30,590 | +€1,270 | +4.3% |
| Other amounts receivable | 41 | €6,904 | €0 | -€6,904 | -100% |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €27,620 | €39,860 | +€12,240 | +44.3% |
| Deferred charges and accrued income | 490/1 | €728 | €129 | -€599 | -82.3% |
| Total equity and liabilities | 10/49 | €67,269 | €82,361 | +€15,091 | +22.4% |
| Equity | 10/15 | €30,866 | €49,120 | +€18,255 | +59.1% |
| Contributions | 10/11 | €14,254 | €14,254 | = | 0.0% |
| Reserves | 13 | €11,859 | €21,859 | +€10,000 | +84.3% |
| Distributable reserves | 133 | €11,859 | €21,859 | +€10,000 | +84.3% |
| Profit (loss) carried forward | 14 | €4,753 | €13,007 | +€8,255 | +174% |
| Amounts payable | 17/49 | €36,403 | €33,240 | -€3,163 | -8.7% |
| Amounts payable within one year | 42/48 | €36,328 | €33,240 | -€3,087 | -8.5% |
| Trade debts | 44 | - | €2,488 | +€2,488 | |
| Suppliers | 440/4 | - | €2,488 | +€2,488 | |
| Taxes, remuneration and social security | 45 | €4,227 | €11,021 | +€6,795 | +161% |
| Taxes | 450/3 | €4,227 | €11,021 | +€6,795 | +161% |
| Other amounts payable | 47/48 | €32,101 | €19,731 | -€12,370 | -38.5% |
| Accrued charges and deferred income | 492/3 | €76 | €0 | -€76 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €910 | €916 | +€6 | +0.6% |
| Other operating charges | 640/8 | €859 | €948 | +€89 | +10.4% |
| Gross operating margin | 9900 | €41,803 | €49,983 | +€8,180 | +19.6% |
| Operating profit (loss) | 9901 | €40,034 | €48,119 | +€8,086 | +20.2% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €49 | €85 | +€36 | +73.6% |
| Recurring financial charges | 65 | €49 | €85 | +€36 | +73.6% |
| Profit (loss) for the period before taxes | 9903 | €39,990 | €48,034 | +€8,044 | +20.1% |
| Income taxes | 67/77 | €10,231 | €11,919 | +€1,689 | +16.5% |
| Profit (loss) for the period | 9904 | €29,759 | €36,115 | +€6,355 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,759 | €36,115 | +€6,355 | +21.4% |
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 28 October 2026 via checked.be.