DASO INTERIEUR: 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.
DASO INTERIEUR
Largest movements
- Tangible fixed assets -€39,637
down €39,637 (-11.9%), from €333,977 to €294,340
of which Plant, machinery and equipment: -€21,689
- Receivables within one year +€31,925
up €31,925 (+129%), from €24,697 to €56,622
of which Trade receivables: +€31,152
- Stocks and contracts +€21,250
up €21,250 (+607%), from €3,500 to €24,750
- Cash -€8,006
down €8,006 (-62.3%), from €12,860 to €4,854
mainly Receivables within one year (-€31,925) and Stocks and contracts (-€21,250)
- Debts after one year +€17,740
up €17,740 (+7.5%), from €237,587 to €255,328
of which Other amounts payable: +€65,000
- Current portion of long-term debt -€5,417
down €5,417 (-9.9%), from €54,814 to €49,397
- Profit (loss) carried forward -€4,732
down €4,732, from €1,356 to -€3,376
- Gross operating margin -€17,497
down €17,497 (-25.6%), from €68,244 to €50,748
- Depreciation +€2,390
up €2,390 (+5.3%), from €44,909 to €47,299
- Taxes -€2,123
down €2,123, from €2,100 to -€23
- Financial charges -€1,295
down €1,295 (-17.7%), from €7,325 to €6,029
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 | €380,510 | €384,291 | +€3,782 | +1.0% |
| Fixed assets | 21/28 | €333,977 | €294,340 | -€39,637 | -11.9% |
| Tangible fixed assets | 22/27 | €333,977 | €294,340 | -€39,637 | -11.9% |
| Land and buildings | 22 | €201,611 | €189,541 | -€12,070 | -6.0% |
| Plant, machinery and equipment | 23 | €83,947 | €62,259 | -€21,689 | -25.8% |
| Furniture and vehicles | 24 | €48,419 | €42,541 | -€5,878 | -12.1% |
| Current assets | 29/58 | €46,532 | €89,951 | +€43,419 | +93.3% |
| Stocks and contracts in progress | 3 | €3,500 | €24,750 | +€21,250 | +607% |
| Stocks | 30/36 | €3,500 | €24,750 | +€21,250 | +607% |
| Amounts receivable within one year | 40/41 | €24,697 | €56,622 | +€31,925 | +129% |
| Trade receivables | 40 | €19,962 | €51,114 | +€31,152 | +156% |
| Other amounts receivable | 41 | €4,735 | €5,508 | +€773 | +16.3% |
| Cash at bank and in hand | 54/58 | €12,860 | €4,854 | -€8,006 | -62.3% |
| Deferred charges and accrued income | 490/1 | €5,475 | €3,725 | -€1,750 | -32.0% |
| Total equity and liabilities | 10/49 | €380,510 | €384,291 | +€3,782 | +1.0% |
| Equity | 10/15 | €71,716 | €66,984 | -€4,732 | -6.6% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Reserves | 13 | €54,360 | €54,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €52,500 | €52,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,356 | -€3,376 | -€4,732 | |
| Amounts payable | 17/49 | €308,794 | €317,307 | +€8,513 | +2.8% |
| Amounts payable after more than one year | 17 | €237,587 | €255,328 | +€17,740 | +7.5% |
| Financial debts | 170/4 | €222,587 | €175,328 | -€47,260 | -21.2% |
| Other amounts payable | 178/9 | €15,000 | €80,000 | +€65,000 | +433% |
| Amounts payable within one year | 42/48 | €71,206 | €61,852 | -€9,355 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €54,814 | €49,397 | -€5,417 | -9.9% |
| Trade debts | 44 | €12,119 | €9,392 | -€2,727 | -22.5% |
| Suppliers | 440/4 | €12,119 | €9,392 | -€2,727 | -22.5% |
| Advances received on contracts in progress | 46 | €824 | €824 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,120 | €1,077 | -€42 | -3.8% |
| Taxes | 450/3 | €1,120 | €1,077 | -€42 | -3.8% |
| Other amounts payable | 47/48 | €2,331 | €1,162 | -€1,168 | -50.1% |
| Accrued charges and deferred income | 492/3 | - | €128 | +€128 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,909 | €47,299 | +€2,390 | +5.3% |
| Other operating charges | 640/8 | €1,834 | €1,885 | +€51 | +2.8% |
| Non-recurring operating charges | 66A | - | €568 | +€568 | |
| Gross operating margin | 9900 | €68,244 | €50,748 | -€17,497 | -25.6% |
| Operating profit (loss) | 9901 | €21,502 | €996 | -€20,506 | -95.4% |
| Financial income | 75/76B | €237 | €279 | +€42 | +17.9% |
| Recurring financial income | 75 | €237 | €279 | +€42 | +17.9% |
| Financial charges | 65/66B | €7,325 | €6,029 | -€1,295 | -17.7% |
| Recurring financial charges | 65 | €7,325 | €6,029 | -€1,295 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €14,414 | -€4,754 | -€19,168 | |
| Income taxes | 67/77 | €2,100 | -€23 | -€2,123 | |
| Profit (loss) for the period | 9904 | €12,314 | -€4,732 | -€17,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,314 | -€4,732 | -€17,046 |
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 30 October 2026 via checked.be.