DR DIDIER DASTOT: 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.
DR DIDIER DASTOT
Largest movements
- Cash +€111,315
up €111,315 (+31.1%), from €358,005 to €469,320
mainly Net result for the year (+€202,299) and Deferred charges and accrued income (+€41,485)
- Current investments +€47,109
up €47,109 (+6.6%), from €714,483 to €761,592
- Deferred charges and accrued income -€41,485
down €41,485 (-65.8%), from €63,053 to €21,568
- Tangible fixed assets -€17,353
down €17,353 (-8.4%), from €207,378 to €190,025
of which Furniture and vehicles: -€14,877
- Reserves +€202,299
up €202,299 (+17.4%), from €1.2m to €1.4m
of which Distributable reserves: +€204,159
- Other debts -€62,428
down €62,428 (-22.8%), from €273,700 to €211,272
- Debts after one year -€26,506
down €26,506 (-31.5%), from €84,182 to €57,676
- Gross operating margin +€8,837
up €8,837 (+3.1%), from €288,083 to €296,920
- Taxes +€8,469
up €8,469 (+9.9%), from €85,511 to €93,980
- Financial income +€6,416
up €6,416 (+34.8%), from €18,449 to €24,865
- Depreciation -€3,491
down €3,491 (-14.0%), from €24,980 to €21,489
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 | €1,618,119 | €1,717,705 | +€99,586 | +6.2% |
| Fixed assets | 21/28 | €207,378 | €190,025 | -€17,353 | -8.4% |
| Tangible fixed assets | 22/27 | €207,378 | €190,025 | -€17,353 | -8.4% |
| Land and buildings | 22 | €149,956 | €144,650 | -€5,306 | -3.5% |
| Plant, machinery and equipment | 23 | €1,134 | €3,964 | +€2,830 | +250% |
| Furniture and vehicles | 24 | €56,288 | €41,411 | -€14,877 | -26.4% |
| Current assets | 29/58 | €1,410,741 | €1,527,680 | +€116,939 | +8.3% |
| Amounts receivable after more than one year | 29 | €260,000 | €260,000 | = | 0.0% |
| Other amounts receivable | 291 | €260,000 | €260,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,200 | €15,200 | = | 0.0% |
| Other amounts receivable | 41 | €15,200 | €15,200 | = | 0.0% |
| Current investments | 50/53 | €714,483 | €761,592 | +€47,109 | +6.6% |
| Cash at bank and in hand | 54/58 | €358,005 | €469,320 | +€111,315 | +31.1% |
| Deferred charges and accrued income | 490/1 | €63,053 | €21,568 | -€41,485 | -65.8% |
| Total equity and liabilities | 10/49 | €1,618,119 | €1,717,705 | +€99,586 | +6.2% |
| Equity | 10/15 | €1,189,002 | €1,391,301 | +€202,299 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,160,969 | €1,363,268 | +€202,299 | +17.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,159,109 | €1,363,268 | +€204,159 | +17.6% |
| Profit (loss) carried forward | 14 | €9,433 | €9,433 | = | 0.0% |
| Amounts payable | 17/49 | €429,117 | €326,404 | -€102,713 | -23.9% |
| Amounts payable after more than one year | 17 | €84,182 | €57,676 | -€26,506 | -31.5% |
| Financial debts | 170/4 | €84,182 | €57,676 | -€26,506 | -31.5% |
| Amounts payable within one year | 42/48 | €344,862 | €268,728 | -€76,134 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €26,979 | €25,588 | -€1,391 | -5.2% |
| Trade debts | 44 | - | €1,277 | +€1,277 | |
| Suppliers | 440/4 | - | €1,277 | +€1,277 | |
| Taxes, remuneration and social security | 45 | €44,183 | €30,591 | -€13,592 | -30.8% |
| Taxes | 450/3 | €44,183 | €30,591 | -€13,592 | -30.8% |
| Other amounts payable | 47/48 | €273,700 | €211,272 | -€62,428 | -22.8% |
| Accrued charges and deferred income | 492/3 | €73 | - | -€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,980 | €21,489 | -€3,491 | -14.0% |
| Other operating charges | 640/8 | €960 | €1,081 | +€121 | +12.6% |
| Gross operating margin | 9900 | €288,083 | €296,920 | +€8,837 | +3.1% |
| Operating profit (loss) | 9901 | €262,143 | €274,350 | +€12,207 | +4.7% |
| Financial income | 75/76B | €18,449 | €24,865 | +€6,416 | +34.8% |
| Recurring financial income | 75 | €18,449 | €24,865 | +€6,416 | +34.8% |
| Financial charges | 65/66B | €4,780 | €2,936 | -€1,844 | -38.6% |
| Recurring financial charges | 65 | €4,780 | €2,936 | -€1,844 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €275,812 | €296,279 | +€20,467 | +7.4% |
| Income taxes | 67/77 | €85,511 | €93,980 | +€8,469 | +9.9% |
| Profit (loss) for the period | 9904 | €190,301 | €202,299 | +€11,998 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €190,301 | €202,299 | +€11,998 | +6.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.