DASLER: 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.
DASLER
Largest movements
- Cash +€92,816
up €92,816 (+53.5%), from €173,371 to €266,188
mainly Other debts (+€32,531) and Net result for the year (+€31,924)
- Tangible fixed assets -€19,799
down €19,799 (-24.3%), from €81,419 to €61,620
of which Furniture and vehicles: -€20,802
- Receivables within one year -€4,387
down €4,387 (-17.8%), from €24,597 to €20,210
of which Other amounts receivable: -€9,892
- Other debts +€32,531
up €32,531 (+59.7%), from €54,511 to €87,042
- Reserves +€30,536
up €30,536 (+14.8%), from €207,006 to €237,542
- Gross operating margin +€50,181
up €50,181 (+79.3%), from €63,302 to €113,484
- Taxes +€15,958
up €15,958 (+3098.2%), from €515 to €16,473
- Financial charges -€7,741
down €7,741 (-15.7%), from €49,356 to €41,615
- Depreciation +€6,008
up €6,008 (+34.5%), from €17,421 to €23,429
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €284,448 | €351,831 | +€67,382 | +23.7% |
| Fixed assets | 21/28 | €81,419 | €61,620 | -€19,799 | -24.3% |
| Tangible fixed assets | 22/27 | €81,419 | €61,620 | -€19,799 | -24.3% |
| Plant, machinery and equipment | 23 | €164 | €1,168 | +€1,003 | +610.9% |
| Furniture and vehicles | 24 | €81,255 | €60,453 | -€20,802 | -25.6% |
| Current assets | 29/58 | €203,029 | €290,210 | +€87,181 | +42.9% |
| Amounts receivable within one year | 40/41 | €24,597 | €20,210 | -€4,387 | -17.8% |
| Trade receivables | 40 | €11,798 | €17,303 | +€5,506 | +46.7% |
| Other amounts receivable | 41 | €12,799 | €2,907 | -€9,892 | -77.3% |
| Cash at bank and in hand | 54/58 | €173,371 | €266,188 | +€92,816 | +53.5% |
| Deferred charges and accrued income | 490/1 | €5,061 | €3,813 | -€1,248 | -24.7% |
| Total equity and liabilities | 10/49 | €284,448 | €351,831 | +€67,382 | +23.7% |
| Equity | 10/15 | €217,940 | €248,476 | +€30,536 | +14.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €207,006 | €237,542 | +€30,536 | +14.8% |
| Distributable reserves | 133 | €207,006 | €237,542 | +€30,536 | +14.8% |
| Profit (loss) carried forward | 14 | €4,734 | €4,734 | = | 0.0% |
| Amounts payable | 17/49 | €66,508 | €103,355 | +€36,846 | +55.4% |
| Amounts payable within one year | 42/48 | €63,031 | €97,283 | +€34,252 | +54.3% |
| Trade debts | 44 | €2,037 | €1,223 | -€814 | -40.0% |
| Suppliers | 440/4 | €2,037 | €1,223 | -€814 | -40.0% |
| Taxes, remuneration and social security | 45 | €6,483 | €9,019 | +€2,535 | +39.1% |
| Taxes | 450/3 | €6,163 | €7,449 | +€1,286 | +20.9% |
| Remuneration and social security | 454/9 | €320 | €1,570 | +€1,250 | +390.5% |
| Other amounts payable | 47/48 | €54,511 | €87,042 | +€32,531 | +59.7% |
| Accrued charges and deferred income | 492/3 | €3,477 | €6,071 | +€2,594 | +74.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,421 | €23,429 | +€6,008 | +34.5% |
| Other operating charges | 640/8 | €899 | €857 | -€42 | -4.7% |
| Gross operating margin | 9900 | €63,302 | €113,484 | +€50,181 | +79.3% |
| Operating profit (loss) | 9901 | €44,982 | €89,197 | +€44,215 | +98.3% |
| Financial income | 75/76B | €1,184 | €816 | -€369 | -31.1% |
| Recurring financial income | 75 | €1,184 | €816 | -€369 | -31.1% |
| Financial charges | 65/66B | €49,356 | €41,615 | -€7,741 | -15.7% |
| Recurring financial charges | 65 | €49,356 | €41,615 | -€7,741 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,190 | €48,397 | +€51,588 | |
| Income taxes | 67/77 | €515 | €16,473 | +€15,958 | +3098.2% |
| Profit (loss) for the period | 9904 | -€3,705 | €31,924 | +€35,630 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,705 | €31,924 | +€35,630 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.