DASO Concept: 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.
DASO Concept
Largest movements
- Cash -€228
down €228 (-25.5%), from €895 to €667
mainly Net result for the year (-€228)
- Profit (loss) carried forward -€228
down €228 (-0.8%), from -€28,622 to -€28,850
- Financial charges +€75
up €75 (+48.9%), from €153 to €228
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 | €895 | €667 | -€228 | -25.5% |
| Current assets | 29/58 | €895 | €667 | -€228 | -25.5% |
| Cash at bank and in hand | 54/58 | €895 | €667 | -€228 | -25.5% |
| Total equity and liabilities | 10/49 | €895 | €667 | -€228 | -25.5% |
| Equity | 10/15 | -€10,122 | -€10,350 | -€228 | -2.3% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Capital | 10 | €18,500 | €18,500 | = | 0.0% |
| Issued capital | 100 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,622 | -€28,850 | -€228 | -0.8% |
| Amounts payable | 17/49 | €11,017 | €11,017 | = | 0.0% |
| Amounts payable within one year | 42/48 | €11,017 | €11,017 | = | 0.0% |
| Other amounts payable | 47/48 | €11,017 | €11,017 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Gross operating margin | 9900 | €0 | €0 | = | |
| Operating profit (loss) | 9901 | €0 | €0 | = | |
| Financial charges | 65/66B | €153 | €228 | +€75 | +48.9% |
| Recurring financial charges | 65 | €153 | €228 | +€75 | +48.9% |
| Profit (loss) for the period before taxes | 9903 | -€153 | -€228 | -€75 | -48.9% |
| Profit (loss) for the period | 9904 | -€153 | -€228 | -€75 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€153 | -€228 | -€75 | -48.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.