DASS: 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.
DASS
Largest movements
- Tangible fixed assets +€190,985
up €190,985 (+757.7%), from €25,204 to €216,189
of which Plant, machinery and equipment: +€190,297
- Cash -€48,725
down €48,725 (-39.0%), from €124,861 to €76,136
mainly Investment in fixed assets (net) (-€222,583) and Trade debts (-€10,378)
- Deferred charges and accrued income -€3,627
down €3,627 (-87.0%), from €4,168 to €541
- Debts after one year +€111,133
new in 2025: €111,133
- Current portion of long-term debt +€33,796
new in 2025: €33,796
- Trade debts -€10,378
down €10,378 (-45.7%), from €22,720 to €12,342
- Tax, wage and social debts +€3,581
up €3,581 (+11.4%), from €31,491 to €35,072
of which Taxes: +€3,107
- Staff costs +€29,760
up €29,760 (+10.4%), from €286,109 to €315,868
- Depreciation +€21,726
up €21,726 (+220.1%), from €9,871 to €31,598
- Gross operating margin +€12,658
up €12,658 (+3.6%), from €355,693 to €368,351
- Taxes -€12,283
down €12,283 (-80.3%), from €15,301 to €3,018
- Financial charges +€8,774
up €8,774 (+183.8%), from €4,774 to €13,548
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 | €189,719 | €331,555 | +€141,835 | +74.8% |
| Fixed assets | 21/28 | €28,004 | €218,989 | +€190,985 | +682.0% |
| Tangible fixed assets | 22/27 | €25,204 | €216,189 | +€190,985 | +757.7% |
| Plant, machinery and equipment | 23 | €18,543 | €208,841 | +€190,297 | +1026.2% |
| Furniture and vehicles | 24 | €534 | €2,868 | +€2,334 | +436.9% |
| Other tangible fixed assets | 26 | €6,127 | €4,480 | -€1,647 | -26.9% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €161,715 | €112,565 | -€49,150 | -30.4% |
| Stocks and contracts in progress | 3 | €25,000 | €25,000 | = | 0.0% |
| Stocks | 30/36 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,686 | €10,888 | +€3,202 | +41.7% |
| Trade receivables | 40 | €6,055 | - | -€6,055 | |
| Other amounts receivable | 41 | €1,631 | €10,888 | +€9,257 | +567.4% |
| Cash at bank and in hand | 54/58 | €124,861 | €76,136 | -€48,725 | -39.0% |
| Deferred charges and accrued income | 490/1 | €4,168 | €541 | -€3,627 | -87.0% |
| Total equity and liabilities | 10/49 | €189,719 | €331,555 | +€141,835 | +74.8% |
| Equity | 10/15 | €125,005 | €127,670 | +€2,665 | +2.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €115,005 | €117,670 | +€2,665 | +2.3% |
| Distributable reserves | 133 | €115,005 | €117,670 | +€2,665 | +2.3% |
| Amounts payable | 17/49 | €64,715 | €203,885 | +€139,170 | +215.1% |
| Amounts payable after more than one year | 17 | - | €111,133 | +€111,133 | |
| Financial debts | 170/4 | - | €111,133 | +€111,133 | |
| Amounts payable within one year | 42/48 | €64,715 | €92,751 | +€28,037 | +43.3% |
| Current portion of amounts payable after more than one year | 42 | - | €33,796 | +€33,796 | |
| Trade debts | 44 | €22,720 | €12,342 | -€10,378 | -45.7% |
| Suppliers | 440/4 | €22,720 | €12,342 | -€10,378 | -45.7% |
| Taxes, remuneration and social security | 45 | €31,491 | €35,072 | +€3,581 | +11.4% |
| Taxes | 450/3 | €8,580 | €11,687 | +€3,107 | +36.2% |
| Remuneration and social security | 454/9 | €22,910 | €23,385 | +€475 | +2.1% |
| Other amounts payable | 47/48 | €10,504 | €11,541 | +€1,037 | +9.9% |
| Remuneration, social security and pensions | 62 | €286,109 | €315,868 | +€29,760 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,871 | €31,598 | +€21,726 | +220.1% |
| Other operating charges | 640/8 | €1,543 | €2,281 | +€738 | +47.8% |
| Gross operating margin | 9900 | €355,693 | €368,351 | +€12,658 | +3.6% |
| Operating profit (loss) | 9901 | €58,170 | €18,604 | -€39,566 | -68.0% |
| Financial income | 75/76B | €150 | €627 | +€477 | +319.0% |
| Recurring financial income | 75 | €150 | €627 | +€477 | +319.0% |
| Financial charges | 65/66B | €4,774 | €13,548 | +€8,774 | +183.8% |
| Recurring financial charges | 65 | €4,774 | €13,548 | +€8,774 | +183.8% |
| Profit (loss) for the period before taxes | 9903 | €53,546 | €5,683 | -€47,863 | -89.4% |
| Income taxes | 67/77 | €15,301 | €3,018 | -€12,283 | -80.3% |
| Profit (loss) for the period | 9904 | €38,245 | €2,665 | -€35,580 | -93.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,245 | €2,665 | -€35,580 | -93.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.