DASPASVINTAGE: 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.
DASPASVINTAGE
Largest movements
- Tangible fixed assets -€10,298
down €10,298 (-34.6%), from €29,792 to €19,494
- Cash +€7,163
up €7,163 (+36.6%), from €19,579 to €26,743
mainly Depreciation (+€10,298) and Net result for the year (+€9,223)
- Stocks and contracts +€4,668
up €4,668 (+16.3%), from €28,692 to €33,360
- Debts after one year -€15,396
down €15,396 (-24.7%), from €62,396 to €47,000
- Profit (loss) carried forward +€9,223
up €9,223, from -€2,242 to €6,982
- Tax, wage and social debts +€4,037
up €4,037 (+88.5%), from €4,562 to €8,599
of which Taxes: +€4,037
- Other debts +€2,139
up €2,139 (+467%), from €458 to €2,597
- Trade debts +€1,849
up €1,849 (+60.2%), from €3,072 to €4,921
- Gross operating margin +€21,078
up €21,078 (+827%), from €2,547 to €23,625
- Depreciation +€6,409
up €6,409 (+165%), from €3,888 to €10,298
- Taxes +€2,162
up €2,162 (+19,283%), from €11 to €2,173
- Other operating charges +€615
up €615 (+96.5%), from €638 to €1,253
- Financial charges +€342
up €342 (+100%), from €342 to €683
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 | €78,850 | €80,995 | +€2,145 | +2.7% |
| Fixed assets | 21/28 | €29,792 | €19,494 | -€10,298 | -34.6% |
| Tangible fixed assets | 22/27 | €29,792 | €19,494 | -€10,298 | -34.6% |
| Furniture and vehicles | 24 | €29,792 | €19,494 | -€10,298 | -34.6% |
| Current assets | 29/58 | €49,058 | €61,500 | +€12,442 | +25.4% |
| Stocks and contracts in progress | 3 | €28,692 | €33,360 | +€4,668 | +16.3% |
| Stocks | 30/36 | €28,692 | €33,360 | +€4,668 | +16.3% |
| Amounts receivable within one year | 40/41 | €172 | €733 | +€560 | +326% |
| Trade receivables | 40 | - | €148 | +€148 | |
| Other amounts receivable | 41 | €172 | €585 | +€412 | +240% |
| Cash at bank and in hand | 54/58 | €19,579 | €26,743 | +€7,163 | +36.6% |
| Deferred charges and accrued income | 490/1 | €614 | €665 | +€51 | +8.3% |
| Total equity and liabilities | 10/49 | €78,850 | €80,995 | +€2,145 | +2.7% |
| Equity | 10/15 | €258 | €9,482 | +€9,223 | +3,573% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,242 | €6,982 | +€9,223 | |
| Amounts payable | 17/49 | €78,592 | €71,513 | -€7,079 | -9.0% |
| Amounts payable after more than one year | 17 | €62,396 | €47,000 | -€15,396 | -24.7% |
| Financial debts | 170/4 | €62,396 | €47,000 | -€15,396 | -24.7% |
| Amounts payable within one year | 42/48 | €16,196 | €24,513 | +€8,317 | +51.4% |
| Current portion of amounts payable after more than one year | 42 | €8,104 | €8,396 | +€291 | +3.6% |
| Trade debts | 44 | €3,072 | €4,921 | +€1,849 | +60.2% |
| Suppliers | 440/4 | €3,072 | €4,921 | +€1,849 | +60.2% |
| Taxes, remuneration and social security | 45 | €4,562 | €8,599 | +€4,037 | +88.5% |
| Taxes | 450/3 | €2,562 | €6,599 | +€4,037 | +158% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €458 | €2,597 | +€2,139 | +467% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,888 | €10,298 | +€6,409 | +165% |
| Other operating charges | 640/8 | €638 | €1,253 | +€615 | +96.5% |
| Gross operating margin | 9900 | €2,547 | €23,625 | +€21,078 | +827% |
| Operating profit (loss) | 9901 | -€1,979 | €12,074 | +€14,053 | |
| Financial income | 75/76B | €90 | €5 | -€84 | -94.0% |
| Recurring financial income | 75 | €90 | €5 | -€84 | -94.0% |
| Financial charges | 65/66B | €342 | €683 | +€342 | +100% |
| Recurring financial charges | 65 | €342 | €683 | +€342 | +100% |
| Profit (loss) for the period before taxes | 9903 | -€2,231 | €11,396 | +€13,627 | |
| Income taxes | 67/77 | €11 | €2,173 | +€2,162 | +19,283% |
| Profit (loss) for the period | 9904 | -€2,242 | €9,223 | +€11,465 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,242 | €9,223 | +€11,465 |
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 28 October 2026 via checked.be.