DAPIVER: 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.
DAPIVER
Largest movements
- Cash +€8,933
up €8,933 (+21.7%), from €41,220 to €50,153
mainly Net result for the year (+€7,148) and Tax, wage and social debts (+€5,315)
- Receivables within one year +€1,098
up €1,098 (+137%), from €801 to €1,899
- Reserves +€7,148
up €7,148 (+22.5%), from €31,830 to €38,978
- Tax, wage and social debts +€5,315
new in 2025: €5,315
- Trade debts -€2,437
down €2,437 (-99.6%), from €2,448 to €11
- Taxes +€9,591
up €9,591 (+23,032%), from €42 to €9,632
- Gross operating margin +€1,748
up €1,748 (+11.3%), from €15,490 to €17,237
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 | €48,878 | €58,904 | +€10,026 | +20.5% |
| Current assets | 29/58 | €48,878 | €58,904 | +€10,026 | +20.5% |
| Amounts receivable within one year | 40/41 | €801 | €1,899 | +€1,098 | +137% |
| Other amounts receivable | 41 | €801 | €1,899 | +€1,098 | +137% |
| Cash at bank and in hand | 54/58 | €41,220 | €50,153 | +€8,933 | +21.7% |
| Deferred charges and accrued income | 490/1 | €6,856 | €6,852 | -€5 | -0.1% |
| Total equity and liabilities | 10/49 | €48,878 | €58,904 | +€10,026 | +20.5% |
| Equity | 10/15 | €46,430 | €53,578 | +€7,148 | +15.4% |
| Contributions | 10/11 | €14,600 | €14,600 | = | 0.0% |
| Reserves | 13 | €31,830 | €38,978 | +€7,148 | +22.5% |
| Distributable reserves | 133 | €31,830 | €38,978 | +€7,148 | +22.5% |
| Amounts payable | 17/49 | €2,448 | €5,326 | +€2,878 | +118% |
| Amounts payable within one year | 42/48 | €2,448 | €5,326 | +€2,878 | +118% |
| Trade debts | 44 | €2,448 | €11 | -€2,437 | -99.6% |
| Suppliers | 440/4 | €2,448 | €11 | -€2,437 | -99.6% |
| Taxes, remuneration and social security | 45 | - | €5,315 | +€5,315 | |
| Taxes | 450/3 | - | €5,315 | +€5,315 | |
| Other operating charges | 640/8 | €502 | €518 | +€16 | +3.1% |
| Gross operating margin | 9900 | €15,490 | €17,237 | +€1,748 | +11.3% |
| Operating profit (loss) | 9901 | €14,987 | €16,719 | +€1,732 | +11.6% |
| Financial income | 75/76B | €139 | €106 | -€33 | -23.7% |
| Recurring financial income | 75 | €139 | €106 | -€33 | -23.7% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €15,081 | €16,780 | +€1,699 | +11.3% |
| Income taxes | 67/77 | €42 | €9,632 | +€9,591 | +23,032% |
| Profit (loss) for the period | 9904 | €15,039 | €7,148 | -€7,892 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,039 | €7,148 | -€7,892 | -52.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.