DASINVEST: 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.
DASINVEST
Largest movements
- Current investments +€200,000
up €200,000 (+8.8%), from €2.3m to €2.5m
- Cash -€165,719
down €165,719 (-83.0%), from €199,662 to €33,943
mainly Current investments (-€200,000) and Other debts (-€21,448)
- Reserves +€50,352
up €50,352 (+26.0%), from €193,631 to €243,982
of which Distributable reserves: +€50,352
- Write-downs -€30,392
down €30,392, from €22,974 to -€7,418
- Financial income +€10,337
up €10,337 (+13.6%), from €75,784 to €86,121
- Taxes +€10,160
up €10,160 (+73.7%), from €13,784 to €23,944
- Financial charges -€9,726
down €9,726 (-94.1%), from €10,333 to €607
- Gross operating margin +€8,184
up €8,184 (+45.3%), from -€18,080 to -€9,896
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 | €2,890,946 | €2,919,850 | +€28,904 | +1.0% |
| Fixed assets | 21/28 | €22,906 | €22,782 | -€124 | -0.5% |
| Tangible fixed assets | 22/27 | €22,906 | €22,782 | -€124 | -0.5% |
| Furniture and vehicles | 24 | €22,906 | €22,782 | -€124 | -0.5% |
| Current assets | 29/58 | €2,868,040 | €2,897,068 | +€29,028 | +1.0% |
| Amounts receivable after more than one year | 29 | €350,000 | €350,000 | = | 0.0% |
| Other amounts receivable | 291 | €350,000 | €350,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €15,749 | €10,465 | -€5,283 | -33.5% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €15,749 | €10,465 | -€5,283 | -33.5% |
| Current investments | 50/53 | €2,275,000 | €2,475,000 | +€200,000 | +8.8% |
| Cash at bank and in hand | 54/58 | €199,662 | €33,943 | -€165,719 | -83.0% |
| Deferred charges and accrued income | 490/1 | €27,629 | €27,660 | +€31 | +0.1% |
| Total equity and liabilities | 10/49 | €2,890,946 | €2,919,850 | +€28,904 | +1.0% |
| Equity | 10/15 | €323,775 | €374,126 | +€50,352 | +15.6% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Capital | 10 | €130,144 | €130,144 | = | 0.0% |
| Issued capital | 100 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €193,631 | €243,982 | +€50,352 | +26.0% |
| Non-distributable reserves | 130/1 | €13,014 | €13,014 | = | 0.0% |
| Legal reserve | 130 | €13,014 | €13,014 | = | 0.0% |
| Distributable reserves | 133 | €180,616 | €230,968 | +€50,352 | +27.9% |
| Provisions and deferred taxes | 16 | €238,847 | €238,847 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €238,847 | €238,847 | = | 0.0% |
| Pensions and similar obligations | 160 | €238,847 | €238,847 | = | 0.0% |
| Amounts payable | 17/49 | €2,328,324 | €2,306,876 | -€21,448 | -0.9% |
| Amounts payable within one year | 42/48 | €2,328,324 | €2,306,876 | -€21,448 | -0.9% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,328,324 | €2,306,876 | -€21,448 | -0.9% |
| Non-recurring operating income | 76A | €2,475 | €0 | -€2,475 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124 | €124 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,974 | -€7,418 | -€30,392 | |
| Other operating charges | 640/8 | €3,018 | €8,617 | +€5,599 | +186% |
| Gross operating margin | 9900 | -€18,080 | -€9,896 | +€8,184 | +45.3% |
| Operating profit (loss) | 9901 | -€44,196 | -€11,218 | +€32,978 | +74.6% |
| Financial income | 75/76B | €75,784 | €86,121 | +€10,337 | +13.6% |
| Recurring financial income | 75 | €75,784 | €86,121 | +€10,337 | +13.6% |
| Financial charges | 65/66B | €10,333 | €607 | -€9,726 | -94.1% |
| Recurring financial charges | 65 | €10,333 | €607 | -€9,726 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €21,255 | €74,296 | +€53,041 | +250% |
| Income taxes | 67/77 | €13,784 | €23,944 | +€10,160 | +73.7% |
| Profit (loss) for the period | 9904 | €7,471 | €50,352 | +€42,881 | +574% |
| Profit (loss) for the period to be appropriated | 9905 | €7,471 | €50,352 | +€42,881 | +574% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.