DAT IS: 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.
DAT IS
Largest movements
- Tangible fixed assets +€116,564
up €116,564 (+1717.3%), from €6,788 to €123,351
- Cash -€74,795
down €74,795 (-35.0%), from €213,808 to €139,013
mainly Contributions, distributions and other (-€446,447) and Investment in fixed assets (net) (-€128,397)
- Other debts +€260,119
up €260,119, from €0 to €260,119
- Reserves -€219,954
down €219,954 (-99.8%), from €220,447 to €493
- Tax, wage and social debts +€3,858
up €3,858 (+125.2%), from €3,080 to €6,938
- Gross operating margin +€20,615
up €20,615 (+7.1%), from €290,007 to €310,622
- Depreciation +€10,311
up €10,311 (+677.2%), from €1,523 to €11,833
- Taxes +€3,350
up €3,350 (+5.0%), from €67,084 to €70,434
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 | €226,880 | €270,246 | +€43,366 | +19.1% |
| Fixed assets | 21/28 | €6,788 | €123,351 | +€116,564 | +1717.3% |
| Tangible fixed assets | 22/27 | €6,788 | €123,351 | +€116,564 | +1717.3% |
| Furniture and vehicles | 24 | €6,788 | €123,351 | +€116,564 | +1717.3% |
| Current assets | 29/58 | €220,093 | €146,895 | -€73,198 | -33.3% |
| Amounts receivable within one year | 40/41 | €6,284 | €7,881 | +€1,597 | +25.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,284 | €7,881 | +€1,597 | +25.4% |
| Cash at bank and in hand | 54/58 | €213,808 | €139,013 | -€74,795 | -35.0% |
| Total equity and liabilities | 10/49 | €226,880 | €270,246 | +€43,366 | +19.1% |
| Equity | 10/15 | €221,447 | €1,493 | -€219,954 | -99.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €220,447 | €493 | -€219,954 | -99.8% |
| Distributable reserves | 133 | €220,447 | €493 | -€219,954 | -99.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €5,433 | €268,753 | +€263,320 | +4846.4% |
| Amounts payable within one year | 42/48 | €5,433 | €268,753 | +€263,320 | +4846.4% |
| Trade debts | 44 | €2,353 | €1,695 | -€658 | -28.0% |
| Suppliers | 440/4 | €2,353 | €1,695 | -€658 | -28.0% |
| Taxes, remuneration and social security | 45 | €3,080 | €6,938 | +€3,858 | +125.2% |
| Taxes | 450/3 | €3,080 | €6,938 | +€3,858 | +125.2% |
| Other amounts payable | 47/48 | €0 | €260,119 | +€260,119 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,523 | €11,833 | +€10,311 | +677.2% |
| Other operating charges | 640/8 | €555 | €1,180 | +€625 | +112.5% |
| Gross operating margin | 9900 | €290,007 | €310,622 | +€20,615 | +7.1% |
| Operating profit (loss) | 9901 | €287,929 | €297,609 | +€9,680 | +3.4% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €401 | €682 | +€281 | +70.3% |
| Recurring financial charges | 65 | €401 | €682 | +€281 | +70.3% |
| Profit (loss) for the period before taxes | 9903 | €287,532 | €296,927 | +€9,396 | +3.3% |
| Income taxes | 67/77 | €67,084 | €70,434 | +€3,350 | +5.0% |
| Profit (loss) for the period | 9904 | €220,447 | €226,493 | +€6,046 | +2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €220,447 | €226,493 | +€6,046 | +2.7% |
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 6 October 2026 via checked.be.