DASSY PASCAL ELEC: 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.
DASSY PASCAL ELEC
Largest movements
- Deferred charges and accrued income +€11,808
new in 2025: €11,808
- Receivables within one year +€4,320
up €4,320 (+4.7%), from €91,907 to €96,227
of which Trade receivables: +€4,609
- Cash +€3,141
up €3,141 (+24.8%), from €12,681 to €15,821
mainly Trade debts (+€13,018) and Depreciation (+€8,279)
- Trade debts +€13,018
up €13,018 (+828.8%), from €1,571 to €14,588
- Debts after one year +€5,475
up €5,475 (+228.8%), from €2,393 to €7,867
- Advances received +€5,110
up €5,110 (+37.4%), from €13,652 to €18,762
- Current portion of long-term debt -€3,069
no longer reported in 2025 (was €3,069)
- Tax, wage and social debts -€2,109
down €2,109 (-7.7%), from €27,281 to €25,172
of which Taxes: -€5,650
- Taxes -€28,722
no longer reported in 2025 (was €28,722)
- Staff costs +€25,667
up €25,667 (+60.2%), from €42,625 to €68,292
- Gross operating margin -€23,247
down €23,247 (-20.9%), from €111,139 to €87,892
- Financial charges -€11,862
down €11,862 (-87.2%), from €13,603 to €1,741
of which Non-recurring financial charges: -€11,919
- Other operating charges +€9,250
up €9,250 (+2470.0%), from €374 to €9,624
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 | €120,375 | €139,114 | +€18,740 | +15.6% |
| Fixed assets | 21/28 | €15,786 | €15,258 | -€529 | -3.3% |
| Tangible fixed assets | 22/27 | €15,786 | €15,258 | -€529 | -3.3% |
| Plant, machinery and equipment | 23 | €1,444 | €476 | -€968 | -67.0% |
| Furniture and vehicles | 24 | €14,343 | €14,782 | +€439 | +3.1% |
| Current assets | 29/58 | €104,588 | €123,857 | +€19,269 | +18.4% |
| Amounts receivable within one year | 40/41 | €91,907 | €96,227 | +€4,320 | +4.7% |
| Trade receivables | 40 | €81,042 | €85,651 | +€4,609 | +5.7% |
| Other amounts receivable | 41 | €10,865 | €10,576 | -€289 | -2.7% |
| Cash at bank and in hand | 54/58 | €12,681 | €15,821 | +€3,141 | +24.8% |
| Deferred charges and accrued income | 490/1 | - | €11,808 | +€11,808 | |
| Total equity and liabilities | 10/49 | €120,375 | €139,114 | +€18,740 | +15.6% |
| Equity | 10/15 | €72,409 | €72,725 | +€316 | +0.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,409 | €70,725 | +€316 | +0.4% |
| Amounts payable | 17/49 | €47,965 | €66,389 | +€18,424 | +38.4% |
| Amounts payable after more than one year | 17 | €2,393 | €7,867 | +€5,475 | +228.8% |
| Financial debts | 170/4 | €2,393 | €7,867 | +€5,475 | +228.8% |
| Amounts payable within one year | 42/48 | €45,573 | €58,522 | +€12,950 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €3,069 | - | -€3,069 | |
| Trade debts | 44 | €1,571 | €14,588 | +€13,018 | +828.8% |
| Suppliers | 440/4 | €1,571 | €14,588 | +€13,018 | +828.8% |
| Advances received on contracts in progress | 46 | €13,652 | €18,762 | +€5,110 | +37.4% |
| Taxes, remuneration and social security | 45 | €27,281 | €25,172 | -€2,109 | -7.7% |
| Taxes | 450/3 | €23,461 | €17,810 | -€5,650 | -24.1% |
| Remuneration and social security | 454/9 | €3,821 | €7,362 | +€3,541 | +92.7% |
| Remuneration, social security and pensions | 62 | €42,625 | €68,292 | +€25,667 | +60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,685 | €8,279 | -€3,406 | -29.1% |
| Other operating charges | 640/8 | €374 | €9,624 | +€9,250 | +2470.0% |
| Gross operating margin | 9900 | €111,139 | €87,892 | -€23,247 | -20.9% |
| Operating profit (loss) | 9901 | €56,455 | €1,698 | -€54,757 | -97.0% |
| Financial income | 75/76B | €24 | €359 | +€336 | +1424.2% |
| Recurring financial income | 75 | €24 | €359 | +€336 | +1424.2% |
| Financial charges | 65/66B | €13,603 | €1,741 | -€11,862 | -87.2% |
| Recurring financial charges | 65 | €85 | €143 | +€58 | +67.8% |
| Non-recurring financial charges | 66B | €13,518 | €1,598 | -€11,919 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | €42,875 | €316 | -€42,560 | -99.3% |
| Income taxes | 67/77 | €28,722 | - | -€28,722 | |
| Profit (loss) for the period | 9904 | €14,154 | €316 | -€13,838 | -97.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,154 | €316 | -€13,838 | -97.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.