DAST INVEST: 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.
DAST INVEST
Largest movements
- Tangible fixed assets -€27,601
down €27,601 (-9.7%), from €283,596 to €255,995
of which Land and buildings: -€15,076
- Cash +€8,280
up €8,280 (+132%), from €6,262 to €14,542
mainly Depreciation (+€40,084) and Receivables within one year (+€1,384)
- Debts after one year -€17,300
down €17,300 (-54.2%), from €31,932 to €14,632
- Other operating charges +€12,118
up €12,118 (+3,152%), from €384 to €12,502
- Gross operating margin -€9,964
down €9,964 (-15.5%), from €64,317 to €54,353
- Purchases and services +€2,800
up €2,800 (+17.8%), from €15,693 to €18,493
- Financial charges -€988
down €988 (-29.9%), from €3,301 to €2,314
- Depreciation -€818
down €818 (-2.0%), from €40,902 to €40,084
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €332,602 | €311,897 | -€20,705 | -6.2% |
| Fixed assets | 21/28 | €284,058 | €256,457 | -€27,601 | -9.7% |
| Tangible fixed assets | 22/27 | €283,596 | €255,995 | -€27,601 | -9.7% |
| Land and buildings | 22 | €195,583 | €180,507 | -€15,076 | -7.7% |
| Plant, machinery and equipment | 23 | €85,636 | €73,904 | -€11,732 | -13.7% |
| Furniture and vehicles | 24 | €2,377 | €1,585 | -€792 | -33.3% |
| Financial fixed assets | 28 | €462 | €462 | = | 0.0% |
| Current assets | 29/58 | €48,544 | €55,440 | +€6,896 | +14.2% |
| Amounts receivable within one year | 40/41 | €42,282 | €40,898 | -€1,384 | -3.3% |
| Trade receivables | 40 | €11,812 | €4,871 | -€6,941 | -58.8% |
| Other amounts receivable | 41 | €30,470 | €36,027 | +€5,557 | +18.2% |
| Cash at bank and in hand | 54/58 | €6,262 | €14,542 | +€8,280 | +132% |
| Total equity and liabilities | 10/49 | €332,602 | €311,897 | -€20,705 | -6.2% |
| Equity | 10/15 | €277,781 | €277,234 | -€547 | -0.2% |
| Contributions | 10/11 | €260,000 | €260,000 | = | 0.0% |
| Capital | 10 | €260,000 | €260,000 | = | 0.0% |
| Issued capital | 100 | €260,000 | €260,000 | = | 0.0% |
| Revaluation surpluses | 12 | €86,195 | €86,195 | = | 0.0% |
| Reserves | 13 | €539 | €539 | = | 0.0% |
| Non-distributable reserves | 130/1 | €539 | €539 | = | 0.0% |
| Legal reserve | 130 | €539 | €539 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,954 | -€69,501 | -€547 | -0.8% |
| Amounts payable | 17/49 | €54,821 | €34,663 | -€20,158 | -36.8% |
| Amounts payable after more than one year | 17 | €31,932 | €14,632 | -€17,300 | -54.2% |
| Financial debts | 170/4 | €31,932 | €14,632 | -€17,300 | -54.2% |
| Amounts payable within one year | 42/48 | €22,888 | €20,030 | -€2,858 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €17,182 | €16,627 | -€556 | -3.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €5,706 | €3,404 | -€2,302 | -40.3% |
| Suppliers | 440/4 | €5,706 | €3,404 | -€2,302 | -40.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,693 | €18,493 | +€2,800 | +17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,902 | €40,084 | -€818 | -2.0% |
| Other operating charges | 640/8 | €384 | €12,502 | +€12,118 | +3,152% |
| Gross operating margin | 9900 | €64,317 | €54,353 | -€9,964 | -15.5% |
| Operating profit (loss) | 9901 | €23,031 | €1,767 | -€21,264 | -92.3% |
| Financial charges | 65/66B | €3,301 | €2,314 | -€988 | -29.9% |
| Recurring financial charges | 65 | €3,301 | €2,314 | -€988 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | €19,729 | -€547 | -€20,276 | |
| Profit (loss) for the period | 9904 | €19,729 | -€547 | -€20,276 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,729 | -€547 | -€20,276 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.