DA.CA ASSOCIES: 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.
DA.CA ASSOCIES
Largest movements
- Cash +€662
up €662 (+50,147%), from €1 to €663
mainly Net result for the year (+€2,686) and Investment in fixed assets (net) (+€370)
- Financial fixed assets -€370
down €370 (-100%), from €370 to €0
- Tangible fixed assets -€368
down €368 (-22.7%), from €1,622 to €1,254
- Profit (loss) carried forward +€2,686
up €2,686 (+378,376%), from €1 to €2,687
- Tax, wage and social debts -€2,228
down €2,228 (-21.3%), from €10,463 to €8,235
- Trade debts -€672
down €672 (-15.7%), from €4,286 to €3,614
- Other operating charges -€7,396
down €7,396 (-82.3%), from €8,987 to €1,590
- Gross operating margin -€2,384
down €2,384 (-16.8%), from €14,152 to €11,769
- Financial charges +€652
up €652 (+12.6%), from €5,180 to €5,832
- Financial income -€483
down €483 (-35.1%), from €1,377 to €894
- Depreciation +€150
up €150 (+68.7%), from €218 to €368
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 | €26,449 | €26,236 | -€214 | -0.8% |
| Fixed assets | 21/28 | €1,992 | €1,254 | -€738 | -37.1% |
| Tangible fixed assets | 22/27 | €1,622 | €1,254 | -€368 | -22.7% |
| Plant, machinery and equipment | 23 | €1,622 | €1,254 | -€368 | -22.7% |
| Financial fixed assets | 28 | €370 | €0 | -€370 | -100% |
| Current assets | 29/58 | €24,457 | €24,982 | +€524 | +2.1% |
| Amounts receivable within one year | 40/41 | €23,602 | €23,496 | -€106 | -0.4% |
| Trade receivables | 40 | €3,731 | €5,071 | +€1,340 | +35.9% |
| Other amounts receivable | 41 | €19,870 | €18,425 | -€1,445 | -7.3% |
| Cash at bank and in hand | 54/58 | €1 | €663 | +€662 | +50,147% |
| Deferred charges and accrued income | 490/1 | €854 | €823 | -€32 | -3.7% |
| Total equity and liabilities | 10/49 | €26,449 | €26,236 | -€214 | -0.8% |
| Equity | 10/15 | €11,701 | €14,387 | +€2,686 | +23.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €9,700 | €9,700 | = | 0.0% |
| Distributable reserves | 133 | €9,700 | €9,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1 | €2,687 | +€2,686 | +378,376% |
| Amounts payable | 17/49 | €14,748 | €11,848 | -€2,900 | -19.7% |
| Amounts payable within one year | 42/48 | €14,748 | €11,848 | -€2,900 | -19.7% |
| Trade debts | 44 | €4,286 | €3,614 | -€672 | -15.7% |
| Suppliers | 440/4 | €4,286 | €3,614 | -€672 | -15.7% |
| Taxes, remuneration and social security | 45 | €10,463 | €8,235 | -€2,228 | -21.3% |
| Taxes | 450/3 | €10,463 | €8,235 | -€2,228 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218 | €368 | +€150 | +68.7% |
| Other operating charges | 640/8 | €8,987 | €1,590 | -€7,396 | -82.3% |
| Gross operating margin | 9900 | €14,152 | €11,769 | -€2,384 | -16.8% |
| Operating profit (loss) | 9901 | €4,947 | €9,810 | +€4,863 | +98.3% |
| Financial income | 75/76B | €1,377 | €894 | -€483 | -35.1% |
| Recurring financial income | 75 | €1,377 | €894 | -€483 | -35.1% |
| Financial charges | 65/66B | €5,180 | €5,832 | +€652 | +12.6% |
| Recurring financial charges | 65 | €5,180 | €5,832 | +€652 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €1,144 | €4,872 | +€3,728 | +326% |
| Income taxes | 67/77 | €2,304 | €2,186 | -€118 | -5.1% |
| Profit (loss) for the period | 9904 | -€1,160 | €2,686 | +€3,846 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,160 | €2,686 | +€3,846 |
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 25 October 2026 via checked.be.