D.A.C. MACHINES: 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. MACHINES
Largest movements
- Stocks and contracts -€94,572
down €94,572 (-36.8%), from €257,096 to €162,524
- Current investments +€60,000
up €60,000 (+32.3%), from €185,916 to €245,916
- Receivables within one year +€38,458
up €38,458 (+19.1%), from €201,028 to €239,486
of which Trade receivables: +€25,013
- Cash -€23,965
down €23,965 (-2.2%), from €1.1m to €1.0m
mainly Trade debts (-€208,572) and Tax, wage and social debts (-€87,215)
- Profit (loss) carried forward +€260,251
up €260,251 (+32.0%), from €814,003 to €1.1m
- Trade debts -€208,572
down €208,572 (-85.0%), from €245,487 to €36,915
- Tax, wage and social debts -€87,215
down €87,215 (-93.2%), from €93,532 to €6,317
- Financial charges +€12,523
up €12,523 (+54.3%), from €23,063 to €35,587
- Gross operating margin +€11,860
up €11,860 (+3.2%), from €369,018 to €380,878
- Depreciation +€5,515
up €5,515 (+108%), from €5,129 to €10,643
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 | €1,759,931 | €1,729,209 | -€30,723 | -1.7% |
| Fixed assets | 21/28 | €45,295 | €34,652 | -€10,643 | -23.5% |
| Tangible fixed assets | 22/27 | €42,320 | €31,677 | -€10,643 | -25.1% |
| Land and buildings | 22 | €2,898 | €1,932 | -€966 | -33.3% |
| Furniture and vehicles | 24 | €39,423 | €29,745 | -€9,677 | -24.5% |
| Financial fixed assets | 28 | €2,975 | €2,975 | = | 0.0% |
| Current assets | 29/58 | €1,714,636 | €1,694,557 | -€20,079 | -1.2% |
| Stocks and contracts in progress | 3 | €257,096 | €162,524 | -€94,572 | -36.8% |
| Stocks | 30/36 | €257,096 | €162,524 | -€94,572 | -36.8% |
| Amounts receivable within one year | 40/41 | €201,028 | €239,486 | +€38,458 | +19.1% |
| Trade receivables | 40 | €199,525 | €224,539 | +€25,013 | +12.5% |
| Other amounts receivable | 41 | €1,503 | €14,948 | +€13,445 | +895% |
| Current investments | 50/53 | €185,916 | €245,916 | +€60,000 | +32.3% |
| Cash at bank and in hand | 54/58 | €1,070,596 | €1,046,630 | -€23,965 | -2.2% |
| Total equity and liabilities | 10/49 | €1,759,931 | €1,729,209 | -€30,723 | -1.7% |
| Equity | 10/15 | €1,165,396 | €1,425,647 | +€260,251 | +22.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €289,393 | €289,393 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €283,193 | €283,193 | = | 0.0% |
| Profit (loss) carried forward | 14 | €814,003 | €1,074,253 | +€260,251 | +32.0% |
| Amounts payable | 17/49 | €594,535 | €303,562 | -€290,973 | -48.9% |
| Amounts payable within one year | 42/48 | €594,535 | €303,562 | -€290,973 | -48.9% |
| Trade debts | 44 | €245,487 | €36,915 | -€208,572 | -85.0% |
| Suppliers | 440/4 | €245,487 | €36,915 | -€208,572 | -85.0% |
| Taxes, remuneration and social security | 45 | €93,532 | €6,317 | -€87,215 | -93.2% |
| Taxes | 450/3 | €93,532 | €6,317 | -€87,215 | -93.2% |
| Other amounts payable | 47/48 | €255,516 | €260,330 | +€4,814 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,129 | €10,643 | +€5,515 | +108% |
| Other operating charges | 640/8 | €1,891 | €1,832 | -€59 | -3.1% |
| Gross operating margin | 9900 | €369,018 | €380,878 | +€11,860 | +3.2% |
| Operating profit (loss) | 9901 | €361,998 | €368,402 | +€6,404 | +1.8% |
| Financial income | 75/76B | €10,286 | €13,450 | +€3,164 | +30.8% |
| Recurring financial income | 75 | €10,286 | €13,450 | +€3,164 | +30.8% |
| Financial charges | 65/66B | €23,063 | €35,587 | +€12,523 | +54.3% |
| Recurring financial charges | 65 | €23,063 | €35,587 | +€12,523 | +54.3% |
| Profit (loss) for the period before taxes | 9903 | €349,221 | €346,265 | -€2,956 | -0.8% |
| Income taxes | 67/77 | €87,798 | €86,015 | -€1,784 | -2.0% |
| Profit (loss) for the period | 9904 | €261,422 | €260,251 | -€1,172 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €261,422 | €260,251 | -€1,172 | -0.4% |
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.