DASC: 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.
DASC
Largest movements
- Receivables within one year +€55,052
up €55,052 (+119%), from €46,098 to €101,151
of which Trade receivables: +€55,167
- Cash -€24,564
down €24,564 (-48.0%), from €51,177 to €26,613
mainly Receivables within one year (-€55,052) and Investment in fixed assets (net) (-€22,788)
- Tangible fixed assets +€4,078
up €4,078 (+1.8%), from €221,535 to €225,613
of which Land and buildings: +€3,849
- Profit (loss) carried forward +€24,164
up €24,164, from -€13,923 to €10,241
- Tax, wage and social debts +€20,670
up €20,670 (+86.0%), from €24,048 to €44,718
of which Taxes: +€17,054
- Other debts -€11,300
down €11,300 (-14.4%), from €78,564 to €67,264
- Trade debts -€8,193
down €8,193 (-47.3%), from €17,326 to €9,133
- Short-term financial debts +€6,859
new in 2024: €6,859
- Gross operating margin +€35,031
up €35,031 (+31.5%), from €111,375 to €146,406
- Taxes +€7,017
up €7,017, from €0 to €7,017
- Staff costs +€4,347
up €4,347 (+5.0%), from €87,711 to €92,058
- Depreciation -€1,855
down €1,855 (-9.0%), from €20,565 to €18,710
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €371,851 | €402,861 | +€31,010 | +8.3% |
| Fixed assets | 21/28 | €271,019 | €275,097 | +€4,078 | +1.5% |
| Tangible fixed assets | 22/27 | €221,535 | €225,613 | +€4,078 | +1.8% |
| Land and buildings | 22 | €201,818 | €205,667 | +€3,849 | +1.9% |
| Plant, machinery and equipment | 23 | €7,723 | €7,619 | -€105 | -1.4% |
| Furniture and vehicles | 24 | €10,994 | €12,328 | +€1,334 | +12.1% |
| Other tangible fixed assets | 26 | €1,000 | €0 | -€1,000 | -100% |
| Financial fixed assets | 28 | €49,484 | €49,484 | = | 0.0% |
| Current assets | 29/58 | €100,832 | €127,764 | +€26,932 | +26.7% |
| Amounts receivable within one year | 40/41 | €46,098 | €101,151 | +€55,052 | +119% |
| Trade receivables | 40 | €21,271 | €76,438 | +€55,167 | +259% |
| Other amounts receivable | 41 | €24,827 | €24,713 | -€114 | -0.5% |
| Cash at bank and in hand | 54/58 | €51,177 | €26,613 | -€24,564 | -48.0% |
| Deferred charges and accrued income | 490/1 | €3,557 | €0 | -€3,557 | -100% |
| Total equity and liabilities | 10/49 | €371,851 | €402,861 | +€31,010 | +8.3% |
| Equity | 10/15 | €77,887 | €102,051 | +€24,164 | +31.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,210 | €73,210 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,350 | €71,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,923 | €10,241 | +€24,164 | |
| Amounts payable | 17/49 | €293,964 | €300,811 | +€6,846 | +2.3% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €119,938 | €127,973 | +€8,035 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €6,859 | +€6,859 | |
| Credit institutions | 430/8 | - | €6,859 | +€6,859 | |
| Trade debts | 44 | €17,326 | €9,133 | -€8,193 | -47.3% |
| Suppliers | 440/4 | €17,326 | €9,133 | -€8,193 | -47.3% |
| Taxes, remuneration and social security | 45 | €24,048 | €44,718 | +€20,670 | +86.0% |
| Taxes | 450/3 | €11,832 | €28,886 | +€17,054 | +144% |
| Remuneration and social security | 454/9 | €12,217 | €15,832 | +€3,616 | +29.6% |
| Other amounts payable | 47/48 | €78,564 | €67,264 | -€11,300 | -14.4% |
| Accrued charges and deferred income | 492/3 | €24,026 | €22,837 | -€1,189 | -4.9% |
| Non-recurring operating income | 76A | €2,081 | €0 | -€2,081 | -100% |
| Remuneration, social security and pensions | 62 | €87,711 | €92,058 | +€4,347 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,565 | €18,710 | -€1,855 | -9.0% |
| Other operating charges | 640/8 | €3,590 | €2,547 | -€1,043 | -29.1% |
| Gross operating margin | 9900 | €111,375 | €146,406 | +€35,031 | +31.5% |
| Operating profit (loss) | 9901 | -€490 | €33,092 | +€33,582 | |
| Financial income | 75/76B | €88 | €11 | -€76 | -87.1% |
| Recurring financial income | 75 | €88 | €11 | -€76 | -87.1% |
| Financial charges | 65/66B | €3,104 | €1,922 | -€1,182 | -38.1% |
| Recurring financial charges | 65 | €3,104 | €1,922 | -€1,182 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,507 | €31,181 | +€34,687 | |
| Income taxes | 67/77 | €0 | €7,017 | +€7,017 | |
| Profit (loss) for the period | 9904 | -€3,507 | €24,164 | +€27,670 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,507 | €24,164 | +€27,670 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.