DasPasCals: 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.
DasPasCals
Largest movements
- Tangible fixed assets -€21,480
down €21,480 (-97.9%), from €21,934 to €454
- Cash -€4,340
down €4,340 (-78.7%), from €5,516 to €1,177
mainly Net result for the year (-€22,817) and Trade debts (-€3,542)
- Receivables within one year -€410
down €410 (-100.0%), from €410 to €0
of which Trade receivables: -€410
- Profit (loss) carried forward -€22,817
down €22,817 (-6.8%), from -€333,217 to -€356,034
- Trade debts -€3,542
down €3,542 (-83.9%), from €4,220 to €678
- Depreciation -€10,685
down €10,685 (-33.2%), from €32,165 to €21,480
- Gross operating margin +€5,735
up €5,735 (+90.4%), from -€6,347 to -€612
- Other operating charges -€2,445
down €2,445 (-80.0%), from €3,054 to €610
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 | €28,031 | €1,680 | -€26,350 | -94.0% |
| Fixed assets | 21/28 | €21,984 | €504 | -€21,480 | -97.7% |
| Tangible fixed assets | 22/27 | €21,934 | €454 | -€21,480 | -97.9% |
| Land and buildings | 22 | €21,934 | €454 | -€21,480 | -97.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €6,047 | €1,177 | -€4,871 | -80.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €410 | €0 | -€410 | -100.0% |
| Trade receivables | 40 | €410 | €0 | -€410 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,516 | €1,177 | -€4,340 | -78.7% |
| Deferred charges and accrued income | 490/1 | €121 | €0 | -€121 | -100.0% |
| Total equity and liabilities | 10/49 | €28,031 | €1,680 | -€26,350 | -94.0% |
| Equity | 10/15 | -€5,889 | -€28,706 | -€22,817 | -387.4% |
| Contributions | 10/11 | €322,997 | €322,997 | = | 0.0% |
| Reserves | 13 | €4,331 | €4,331 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,331 | €4,331 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,331 | €4,331 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€333,217 | -€356,034 | -€22,817 | -6.8% |
| Amounts payable | 17/49 | €33,920 | €30,386 | -€3,534 | -10.4% |
| Amounts payable within one year | 42/48 | €33,920 | €30,386 | -€3,534 | -10.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,220 | €678 | -€3,542 | -83.9% |
| Suppliers | 440/4 | €4,220 | €678 | -€3,542 | -83.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €29,701 | €29,708 | +€8 | 0.0% |
| Non-recurring operating income | 76A | - | €2,220 | +€2,220 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,165 | €21,480 | -€10,685 | -33.2% |
| Other operating charges | 640/8 | €3,054 | €610 | -€2,445 | -80.0% |
| Gross operating margin | 9900 | -€6,347 | -€612 | +€5,735 | +90.4% |
| Operating profit (loss) | 9901 | -€41,566 | -€22,701 | +€18,865 | +45.4% |
| Financial income | 75/76B | €1 | €0 | -€0 | -31.8% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -31.8% |
| Financial charges | 65/66B | €132 | €116 | -€16 | -12.2% |
| Recurring financial charges | 65 | €132 | €116 | -€16 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | -€41,697 | -€22,816 | +€18,881 | +45.3% |
| Income taxes | 67/77 | - | €0 | +€0 | |
| Profit (loss) for the period | 9904 | -€41,697 | -€22,817 | +€18,880 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,697 | -€22,817 | +€18,880 | +45.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.