DAT: 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.
DAT
Largest movements
- Stocks and contracts -€37,676
down €37,676 (-26.9%), from €140,130 to €102,454
- Receivables within one year -€32,462
down €32,462 (-50.4%), from €64,458 to €31,997
of which Other amounts receivable: -€38,000
- Cash -€6,856
down €6,856 (-6.8%), from €101,016 to €94,160
mainly Other debts (-€137,977) and Tax, wage and social debts (-€31,278)
- Other debts -€137,977
down €137,977 (-92.9%), from €148,477 to €10,500
- Profit (loss) carried forward +€58,678
up €58,678 (+116%), from €50,675 to €109,353
- Tax, wage and social debts -€31,278
down €31,278 (-30.5%), from €102,658 to €71,380
of which Taxes: -€31,218
- Current portion of long-term debt +€18,363
new in 2025: €18,363
- Provisions +€10,000
new in 2025: €10,000
- Gross operating margin -€41,056
down €41,056 (-19.6%), from €210,004 to €168,949
- Write-downs +€18,838
new in 2025: €18,838
- Taxes -€13,720
down €13,720 (-40.2%), from €34,147 to €20,427
- Provisions +€10,000
new in 2025: €10,000
- Staff costs -€2,122
down €2,122 (-3.4%), from €62,511 to €60,389
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.
Derived cash bridge
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 | €312,079 | €233,286 | -€78,793 | -25.2% |
| Fixed assets | 21/28 | €4,675 | €4,675 | = | 0.0% |
| Financial fixed assets | 28 | €4,675 | €4,675 | = | 0.0% |
| Current assets | 29/58 | €307,404 | €228,611 | -€78,793 | -25.6% |
| Stocks and contracts in progress | 3 | €140,130 | €102,454 | -€37,676 | -26.9% |
| Stocks | 30/36 | €140,130 | €102,454 | -€37,676 | -26.9% |
| Amounts receivable within one year | 40/41 | €64,458 | €31,997 | -€32,462 | -50.4% |
| Trade receivables | 40 | €6,458 | €11,997 | +€5,538 | +85.8% |
| Other amounts receivable | 41 | €58,000 | €20,000 | -€38,000 | -65.5% |
| Cash at bank and in hand | 54/58 | €101,016 | €94,160 | -€6,856 | -6.8% |
| Deferred charges and accrued income | 490/1 | €1,800 | - | -€1,800 | |
| Total equity and liabilities | 10/49 | €312,079 | €233,286 | -€78,793 | -25.2% |
| Equity | 10/15 | €55,675 | €114,353 | +€58,678 | +105% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,675 | €109,353 | +€58,678 | +116% |
| Provisions and deferred taxes | 16 | - | €10,000 | +€10,000 | |
| Provisions for liabilities and charges | 160/5 | - | €10,000 | +€10,000 | |
| Other liabilities and charges | 164/5 | - | €10,000 | +€10,000 | |
| Amounts payable | 17/49 | €256,403 | €108,933 | -€147,471 | -57.5% |
| Amounts payable within one year | 42/48 | €256,403 | €108,933 | -€147,471 | -57.5% |
| Current portion of amounts payable after more than one year | 42 | - | €18,363 | +€18,363 | |
| Trade debts | 44 | €5,268 | €8,689 | +€3,421 | +64.9% |
| Suppliers | 440/4 | €5,268 | €8,689 | +€3,421 | +64.9% |
| Taxes, remuneration and social security | 45 | €102,658 | €71,380 | -€31,278 | -30.5% |
| Taxes | 450/3 | €89,868 | €58,650 | -€31,218 | -34.7% |
| Remuneration and social security | 454/9 | €12,790 | €12,730 | -€60 | -0.5% |
| Other amounts payable | 47/48 | €148,477 | €10,500 | -€137,977 | -92.9% |
| Remuneration, social security and pensions | 62 | €62,511 | €60,389 | -€2,122 | -3.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,838 | +€18,838 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €10,000 | +€10,000 | |
| Other operating charges | 640/8 | €1,861 | €1,467 | -€393 | -21.1% |
| Non-recurring operating charges | 66A | - | €140 | +€140 | |
| Gross operating margin | 9900 | €210,004 | €168,949 | -€41,056 | -19.6% |
| Operating profit (loss) | 9901 | €145,633 | €78,115 | -€67,519 | -46.4% |
| Financial income | 75/76B | €3,635 | €3,985 | +€350 | +9.6% |
| Recurring financial income | 75 | €3,635 | €3,985 | +€350 | +9.6% |
| Financial charges | 65/66B | €2,911 | €2,996 | +€85 | +2.9% |
| Recurring financial charges | 65 | €2,911 | €2,996 | +€85 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €146,358 | €79,104 | -€67,254 | -46.0% |
| Income taxes | 67/77 | €34,147 | €20,427 | -€13,720 | -40.2% |
| Profit (loss) for the period | 9904 | €112,211 | €58,678 | -€53,534 | -47.7% |
| Profit (loss) for the period to be appropriated | 9905 | €112,211 | €58,678 | -€53,534 | -47.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.