DASIKAP: 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.
DASIKAP
Largest movements
- Receivables within one year +€40,995
up €40,995 (+22401.6%), from €183 to €41,178
of which Trade receivables: +€34,847
- Tangible fixed assets +€11,770
new in 2025: €11,770
of which Furniture and vehicles: +€8,230
- Cash -€2,881
down €2,881 (-14.5%), from €19,817 to €16,936
mainly Receivables within one year (-€40,995) and Investment in fixed assets (net) (-€17,276)
- Deferred charges and accrued income +€1,488
new in 2025: €1,488
- Stocks and contracts +€1,200
new in 2025: €1,200
- Reserves +€28,000
new in 2025: €28,000
- Other debts +€13,379
up €13,379 (+2058.3%), from €650 to €14,029
- Profit (loss) carried forward +€4,059
up €4,059, from -€3,629 to €430
- Trade debts +€3,060
up €3,060 (+102.7%), from €2,979 to €6,039
- Tax, wage and social debts +€2,861
new in 2025: €2,861
- Gross operating margin +€51,334
up €51,334, from -€3,629 to €47,704
- Taxes +€7,856
new in 2025: €7,856
- Depreciation +€4,506
new in 2025: €4,506
- Financial charges +€2,853
new in 2025: €2,853
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 | €20,000 | €73,572 | +€53,572 | +267.9% |
| Fixed assets | 21/28 | - | €12,770 | +€12,770 | |
| Tangible fixed assets | 22/27 | - | €11,770 | +€11,770 | |
| Plant, machinery and equipment | 23 | - | €3,540 | +€3,540 | |
| Furniture and vehicles | 24 | - | €8,230 | +€8,230 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €20,000 | €60,802 | +€40,802 | +204.0% |
| Stocks and contracts in progress | 3 | - | €1,200 | +€1,200 | |
| Stocks | 30/36 | - | €1,200 | +€1,200 | |
| Amounts receivable within one year | 40/41 | €183 | €41,178 | +€40,995 | +22401.6% |
| Trade receivables | 40 | €183 | €35,030 | +€34,847 | +19042.0% |
| Other amounts receivable | 41 | - | €6,148 | +€6,148 | |
| Cash at bank and in hand | 54/58 | €19,817 | €16,936 | -€2,881 | -14.5% |
| Deferred charges and accrued income | 490/1 | - | €1,488 | +€1,488 | |
| Total equity and liabilities | 10/49 | €20,000 | €73,572 | +€53,572 | +267.9% |
| Equity | 10/15 | -€3,529 | €28,530 | +€32,059 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €28,000 | +€28,000 | |
| Distributable reserves | 133 | - | €28,000 | +€28,000 | |
| Profit (loss) carried forward | 14 | -€3,629 | €430 | +€4,059 | |
| Amounts payable | 17/49 | €23,529 | €45,042 | +€21,513 | +91.4% |
| Amounts payable after more than one year | 17 | €19,900 | €19,900 | = | 0.0% |
| Other amounts payable | 178/9 | €19,900 | €19,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,629 | €22,929 | +€19,300 | +531.7% |
| Trade debts | 44 | €2,979 | €6,039 | +€3,060 | +102.7% |
| Suppliers | 440/4 | €2,979 | €6,039 | +€3,060 | +102.7% |
| Taxes, remuneration and social security | 45 | - | €2,861 | +€2,861 | |
| Taxes | 450/3 | - | €2,861 | +€2,861 | |
| Other amounts payable | 47/48 | €650 | €14,029 | +€13,379 | +2058.3% |
| Accrued charges and deferred income | 492/3 | - | €2,213 | +€2,213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,506 | +€4,506 | |
| Other operating charges | 640/8 | - | €430 | +€430 | |
| Gross operating margin | 9900 | -€3,629 | €47,704 | +€51,334 | |
| Operating profit (loss) | 9901 | -€3,629 | €42,769 | +€46,398 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €2,853 | +€2,853 | |
| Recurring financial charges | 65 | - | €2,853 | +€2,853 | |
| Profit (loss) for the period before taxes | 9903 | -€3,629 | €39,915 | +€43,545 | |
| Income taxes | 67/77 | - | €7,856 | +€7,856 | |
| Profit (loss) for the period | 9904 | -€3,629 | €32,059 | +€35,688 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,629 | €32,059 | +€35,688 |
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 7 October 2026 via checked.be.