D.A.C. CONSULTING: 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.
D.A.C. CONSULTING
Largest movements
- Stocks and contracts -€18,994
no longer reported in 2025 (was €18,994)
- Cash -€4,083
down €4,083 (-90.8%), from €4,498 to €416
mainly Tax, wage and social debts (-€14,806) and Trade debts (-€11,388)
- Receivables within one year +€1,481
new in 2025: €1,481
- Tax, wage and social debts -€14,806
no longer reported in 2025 (was €14,806)
of which Remuneration and social security: -€12,655
- Trade debts -€11,388
down €11,388 (-85.6%), from €13,306 to €1,918
- Other debts +€9,213
up €9,213 (+10.8%), from €85,692 to €94,905
- Profit (loss) carried forward -€4,614
down €4,614 (-1.8%), from -€253,831 to -€258,445
- Staff costs -€38,265
no longer reported in 2025 (was €38,265)
- Purchases and services -€19,113
down €19,113 (-44.3%), from €43,097 to €23,983
- Turnover -€16,146
down €16,146 (-52.7%), from €30,614 to €14,468
- Gross operating margin +€10,445
up €10,445 (+83.7%), from -€12,483 to -€2,037
- Financial charges +€1,893
up €1,893 (+1,152%), from €164 to €2,057
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 | €24,790 | €3,194 | -€21,596 | -87.1% |
| Fixed assets | 21/28 | €504 | €504 | = | 0.0% |
| Financial fixed assets | 28 | €504 | €504 | = | 0.0% |
| Current assets | 29/58 | €24,286 | €2,690 | -€21,596 | -88.9% |
| Stocks and contracts in progress | 3 | €18,994 | - | -€18,994 | |
| Stocks | 30/36 | €18,994 | - | -€18,994 | |
| Amounts receivable within one year | 40/41 | - | €1,481 | +€1,481 | |
| Other amounts receivable | 41 | - | €1,481 | +€1,481 | |
| Cash at bank and in hand | 54/58 | €4,498 | €416 | -€4,083 | -90.8% |
| Deferred charges and accrued income | 490/1 | €793 | €793 | = | 0.0% |
| Total equity and liabilities | 10/49 | €24,790 | €3,194 | -€21,596 | -87.1% |
| Equity | 10/15 | -€245,771 | -€250,385 | -€4,614 | -1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€253,831 | -€258,445 | -€4,614 | -1.8% |
| Amounts payable | 17/49 | €270,561 | €253,579 | -€16,982 | -6.3% |
| Amounts payable after more than one year | 17 | €156,757 | €156,757 | = | 0.0% |
| Other amounts payable | 178/9 | €156,757 | €156,757 | = | 0.0% |
| Amounts payable within one year | 42/48 | €113,804 | €96,823 | -€16,982 | -14.9% |
| Trade debts | 44 | €13,306 | €1,918 | -€11,388 | -85.6% |
| Suppliers | 440/4 | €13,306 | €1,918 | -€11,388 | -85.6% |
| Taxes, remuneration and social security | 45 | €14,806 | - | -€14,806 | |
| Taxes | 450/3 | €2,151 | - | -€2,151 | |
| Remuneration and social security | 454/9 | €12,655 | - | -€12,655 | |
| Other amounts payable | 47/48 | €85,692 | €94,905 | +€9,213 | +10.8% |
| Turnover | 70 | €30,614 | €14,468 | -€16,146 | -52.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,097 | €23,983 | -€19,113 | -44.3% |
| Remuneration, social security and pensions | 62 | €38,265 | - | -€38,265 | |
| Other operating charges | 640/8 | €438 | €520 | +€82 | +18.8% |
| Gross operating margin | 9900 | -€12,483 | -€2,037 | +€10,445 | +83.7% |
| Operating profit (loss) | 9901 | -€51,186 | -€2,557 | +€48,628 | +95.0% |
| Financial charges | 65/66B | €164 | €2,057 | +€1,893 | +1,152% |
| Recurring financial charges | 65 | €164 | €2,057 | +€1,893 | +1,152% |
| Profit (loss) for the period before taxes | 9903 | -€51,350 | -€4,614 | +€46,736 | +91.0% |
| Profit (loss) for the period | 9904 | -€51,350 | -€4,614 | +€46,736 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,350 | -€4,614 | +€46,736 | +91.0% |
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 23 October 2026 via checked.be.