DASY: 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.
DASY
Largest movements
- Cash +€5,274
up €5,274 (+16.6%), from €31,770 to €37,044
mainly Depreciation (+€4,892) and Net result for the year (+€705)
- Tangible fixed assets -€4,892
down €4,892 (-8.1%), from €60,022 to €55,131
of which Land and buildings: -€4,594
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€4,756
down €4,756 (-35.6%), from €13,352 to €8,596
- Taxes -€566
down €566 (-68.8%), from €822 to €256
- Depreciation -€301
down €301 (-5.8%), from €5,192 to €4,892
- Other operating charges -€292
down €292 (-8.5%), from €3,438 to €3,147
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 | €102,434 | €103,395 | +€961 | +0.9% |
| Fixed assets | 21/28 | €60,272 | €55,381 | -€4,892 | -8.1% |
| Tangible fixed assets | 22/27 | €60,022 | €55,131 | -€4,892 | -8.1% |
| Land and buildings | 22 | €59,725 | €55,131 | -€4,594 | -7.7% |
| Other tangible fixed assets | 26 | €297 | - | -€297 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €42,161 | €48,014 | +€5,853 | +13.9% |
| Amounts receivable within one year | 40/41 | €10,392 | €10,970 | +€579 | +5.6% |
| Other amounts receivable | 41 | €10,392 | €10,970 | +€579 | +5.6% |
| Cash at bank and in hand | 54/58 | €31,770 | €37,044 | +€5,274 | +16.6% |
| Total equity and liabilities | 10/49 | €102,434 | €103,395 | +€961 | +0.9% |
| Equity | 10/15 | €101,611 | €102,316 | +€705 | +0.7% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,611 | €27,316 | +€705 | +2.6% |
| Amounts payable | 17/49 | €822 | €1,079 | +€256 | +31.2% |
| Amounts payable within one year | 42/48 | €822 | €1,079 | +€256 | +31.2% |
| Taxes, remuneration and social security | 45 | €822 | €1,079 | +€256 | +31.2% |
| Taxes | 450/3 | €822 | €1,079 | +€256 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,192 | €4,892 | -€301 | -5.8% |
| Other operating charges | 640/8 | €3,438 | €3,147 | -€292 | -8.5% |
| Gross operating margin | 9900 | €13,352 | €8,596 | -€4,756 | -35.6% |
| Operating profit (loss) | 9901 | €4,721 | €557 | -€4,164 | -88.2% |
| Financial income | 75/76B | €611 | €579 | -€32 | -5.3% |
| Recurring financial income | 75 | €611 | €579 | -€32 | -5.3% |
| Financial charges | 65/66B | €140 | €175 | +€36 | +25.5% |
| Recurring financial charges | 65 | €140 | €175 | +€36 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €5,193 | €961 | -€4,232 | -81.5% |
| Income taxes | 67/77 | €822 | €256 | -€566 | -68.8% |
| Profit (loss) for the period | 9904 | €4,370 | €705 | -€3,666 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,370 | €705 | -€3,666 | -83.9% |
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 9 October 2026 via checked.be.