DASOBEL: 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.
DASOBEL
Largest movements
- Cash -€191,315
down €191,315 (-69.0%), from €277,127 to €85,812
mainly Other debts (-€105,000) and Investment in fixed assets (net) (-€91,445)
- Tangible fixed assets +€72,109
up €72,109 (+16.3%), from €442,843 to €514,952
- Other debts -€105,000
down €105,000 (-97.1%), from €108,136 to €3,136
- Financial income -€27,880
no longer reported in 2025 (was €27,880)
of which Financial income: -€27,880
- Depreciation -€11,006
down €11,006 (-36.3%), from €30,342 to €19,336
- Gross operating margin +€9,745
up €9,745 (+217%), from €4,500 to €14,245
- Other operating charges -€1,670
down €1,670 (-33.1%), from €5,050 to €3,381
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 | €972,387 | €858,181 | -€114,206 | -11.7% |
| Fixed assets | 21/28 | €442,843 | €514,952 | +€72,109 | +16.3% |
| Tangible fixed assets | 22/27 | €442,843 | €514,952 | +€72,109 | +16.3% |
| Land and buildings | 22 | €442,843 | €514,952 | +€72,109 | +16.3% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €529,544 | €343,229 | -€186,315 | -35.2% |
| Amounts receivable after more than one year | 29 | €252,417 | €257,417 | +€5,000 | +2.0% |
| Other amounts receivable | 291 | €252,417 | €257,417 | +€5,000 | +2.0% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €277,127 | €85,812 | -€191,315 | -69.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €972,387 | €858,181 | -€114,206 | -11.7% |
| Equity | 10/15 | €861,873 | €853,190 | -€8,682 | -1.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €793,702 | €785,020 | -€8,682 | -1.1% |
| Amounts payable | 17/49 | €110,514 | €4,990 | -€105,524 | -95.5% |
| Amounts payable within one year | 42/48 | €110,471 | €4,990 | -€105,481 | -95.5% |
| Trade debts | 44 | €2,335 | €1,854 | -€481 | -20.6% |
| Suppliers | 440/4 | €2,335 | €1,854 | -€481 | -20.6% |
| Other amounts payable | 47/48 | €108,136 | €3,136 | -€105,000 | -97.1% |
| Accrued charges and deferred income | 492/3 | €43 | €0 | -€43 | -100% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,342 | €19,336 | -€11,006 | -36.3% |
| Other operating charges | 640/8 | €5,050 | €3,381 | -€1,670 | -33.1% |
| Gross operating margin | 9900 | €4,500 | €14,245 | +€9,745 | +217% |
| Operating profit (loss) | 9901 | -€30,893 | -€8,472 | +€22,421 | +72.6% |
| Financial income | 75/76B | €27,880 | - | -€27,880 | |
| Recurring financial income | 75 | €27,880 | - | -€27,880 | |
| Non-recurring financial income | 76B | €27,880 | - | -€27,880 | |
| Financial charges | 65/66B | €226 | €210 | -€16 | -7.2% |
| Recurring financial charges | 65 | €226 | €210 | -€16 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,239 | -€8,682 | -€5,443 | -168% |
| Profit (loss) for the period | 9904 | -€3,239 | -€8,682 | -€5,443 | -168% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,239 | -€8,682 | -€5,443 | -168% |
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 13 October 2026 via checked.be.