DASTRONIC: 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.
DASTRONIC
Largest movements
- Stocks and contracts -€77,400
down €77,400 (-60.3%), from €128,362 to €50,962
- Receivables within one year +€74,857
up €74,857 (+36.3%), from €206,146 to €281,003
of which Trade receivables: +€82,473
- Cash +€25,519
up €25,519 (+1374.1%), from €1,857 to €27,376
mainly Depreciation (+€78,107) and Stocks and contracts (+€77,400)
- Tangible fixed assets +€12,300
up €12,300 (+115.8%), from €10,624 to €22,925
of which Plant, machinery and equipment: +€13,733
- Tax, wage and social debts +€49,285
up €49,285 (+69.6%), from €70,790 to €120,076
of which Taxes: +€55,827
- Trade debts -€38,325
down €38,325 (-34.5%), from €111,205 to €72,879
- Reserves +€31,601
up €31,601 (+165.6%), from €19,083 to €50,684
of which Distributable reserves: +€30,021
- Depreciation -€12,930
down €12,930 (-14.2%), from €91,036 to €78,107
- Other operating charges +€5,096
up €5,096 (+742.6%), from €686 to €5,782
- Gross operating margin +€4,847
up €4,847 (+1.0%), from €469,798 to €474,645
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 | €913,494 | €949,730 | +€36,235 | +4.0% |
| Fixed assets | 21/28 | €536,437 | €549,696 | +€13,259 | +2.5% |
| Intangible fixed assets | 21 | €451,896 | €452,855 | +€959 | +0.2% |
| Tangible fixed assets | 22/27 | €10,624 | €22,925 | +€12,300 | +115.8% |
| Plant, machinery and equipment | 23 | €5,517 | €19,250 | +€13,733 | +248.9% |
| Furniture and vehicles | 24 | €5,108 | €3,675 | -€1,433 | -28.0% |
| Financial fixed assets | 28 | €73,916 | €73,916 | = | 0.0% |
| Current assets | 29/58 | €377,058 | €400,034 | +€22,976 | +6.1% |
| Amounts receivable after more than one year | 29 | €40,693 | €40,693 | = | 0.0% |
| Other amounts receivable | 291 | €40,693 | €40,693 | = | 0.0% |
| Stocks and contracts in progress | 3 | €128,362 | €50,962 | -€77,400 | -60.3% |
| Stocks | 30/36 | €128,362 | €50,962 | -€77,400 | -60.3% |
| Amounts receivable within one year | 40/41 | €206,146 | €281,003 | +€74,857 | +36.3% |
| Trade receivables | 40 | €175,356 | €257,829 | +€82,473 | +47.0% |
| Other amounts receivable | 41 | €30,790 | €23,174 | -€7,616 | -24.7% |
| Cash at bank and in hand | 54/58 | €1,857 | €27,376 | +€25,519 | +1374.1% |
| Total equity and liabilities | 10/49 | €913,494 | €949,730 | +€36,235 | +4.0% |
| Equity | 10/15 | €529,556 | €561,156 | +€31,601 | +6.0% |
| Contributions | 10/11 | €297,472 | €297,472 | = | 0.0% |
| Capital | 10 | €260,288 | €260,288 | = | 0.0% |
| Issued capital | 100 | €260,288 | €260,288 | = | 0.0% |
| Outside capital | 11 | €37,184 | €37,184 | = | 0.0% |
| Share premium | 1100/10 | €37,184 | €37,184 | = | 0.0% |
| Revaluation surpluses | 12 | €213,000 | €213,000 | = | 0.0% |
| Reserves | 13 | €19,083 | €50,684 | +€31,601 | +165.6% |
| Non-distributable reserves | 130/1 | €19,083 | €20,663 | +€1,580 | +8.3% |
| Legal reserve | 130 | €19,083 | €20,663 | +€1,580 | +8.3% |
| Distributable reserves | 133 | - | €30,021 | +€30,021 | |
| Amounts payable | 17/49 | €383,939 | €388,574 | +€4,635 | +1.2% |
| Amounts payable after more than one year | 17 | €112,409 | €109,735 | -€2,673 | -2.4% |
| Financial debts | 170/4 | €112,409 | €109,735 | -€2,673 | -2.4% |
| Amounts payable within one year | 42/48 | €267,445 | €278,838 | +€11,393 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €18,191 | €19,173 | +€982 | +5.4% |
| Financial debts | 43 | €60,000 | €60,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Other loans | 439 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €111,205 | €72,879 | -€38,325 | -34.5% |
| Suppliers | 440/4 | €111,205 | €72,879 | -€38,325 | -34.5% |
| Taxes, remuneration and social security | 45 | €70,790 | €120,076 | +€49,285 | +69.6% |
| Taxes | 450/3 | €42,978 | €98,804 | +€55,827 | +129.9% |
| Remuneration and social security | 454/9 | €27,813 | €21,271 | -€6,541 | -23.5% |
| Other amounts payable | 47/48 | €7,259 | €6,710 | -€549 | -7.6% |
| Accrued charges and deferred income | 492/3 | €4,085 | - | -€4,085 | |
| Remuneration, social security and pensions | 62 | €302,580 | €307,174 | +€4,595 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,036 | €78,107 | -€12,930 | -14.2% |
| Other operating charges | 640/8 | €686 | €5,782 | +€5,096 | +742.6% |
| Gross operating margin | 9900 | €469,798 | €474,645 | +€4,847 | +1.0% |
| Operating profit (loss) | 9901 | €75,496 | €83,582 | +€8,086 | +10.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €26,689 | €23,561 | -€3,128 | -11.7% |
| Recurring financial charges | 65 | €26,689 | €23,561 | -€3,128 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €48,807 | €60,023 | +€11,216 | +23.0% |
| Income taxes | 67/77 | €23,939 | €28,422 | +€4,483 | +18.7% |
| Profit (loss) for the period | 9904 | €24,868 | €31,601 | +€6,733 | +27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,868 | €31,601 | +€6,733 | +27.1% |
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 5 October 2026 via checked.be.