DABACON: 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.
DABACON
Largest movements
- Current investments +€45,290
up €45,290 (+12.0%), from €377,020 to €422,310
- Cash +€32,882
up €32,882 (+21.4%), from €153,888 to €186,770
mainly Net result for the year (+€83,795) and Accrued charges and deferred income (+€2,829)
- Reserves +€83,795
up €83,795 (+17.0%), from €492,652 to €576,447
- Tax, wage and social debts -€9,468
down €9,468 (-31.2%), from €30,336 to €20,868
of which Taxes: -€9,618
- Gross operating margin -€6,436
down €6,436 (-5.0%), from €129,130 to €122,694
- Taxes -€2,177
down €2,177 (-5.1%), from €42,529 to €40,352
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.
Cash bridge derived
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 | €550,892 | €629,145 | +€78,253 | +14.2% |
| Fixed assets | 21/28 | - | €1,650 | +€1,650 | |
| Tangible fixed assets | 22/27 | - | €1,650 | +€1,650 | |
| Plant, machinery and equipment | 23 | - | €1,650 | +€1,650 | |
| Current assets | 29/58 | €550,892 | €627,495 | +€76,603 | +13.9% |
| Amounts receivable within one year | 40/41 | €18,392 | €16,698 | -€1,694 | -9.2% |
| Trade receivables | 40 | €18,392 | €16,698 | -€1,694 | -9.2% |
| Current investments | 50/53 | €377,020 | €422,310 | +€45,290 | +12.0% |
| Cash at bank and in hand | 54/58 | €153,888 | €186,770 | +€32,882 | +21.4% |
| Deferred charges and accrued income | 490/1 | €1,592 | €1,717 | +€125 | +7.8% |
| Total equity and liabilities | 10/49 | €550,892 | €629,145 | +€78,253 | +14.2% |
| Equity | 10/15 | €507,652 | €591,447 | +€83,795 | +16.5% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €492,652 | €576,447 | +€83,795 | +17.0% |
| Distributable reserves | 133 | €492,652 | €576,447 | +€83,795 | +17.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €43,240 | €37,698 | -€5,542 | -12.8% |
| Amounts payable within one year | 42/48 | €42,220 | €33,848 | -€8,372 | -19.8% |
| Trade debts | 44 | €0 | €182 | +€182 | |
| Suppliers | 440/4 | €0 | €182 | +€182 | |
| Taxes, remuneration and social security | 45 | €30,336 | €20,868 | -€9,468 | -31.2% |
| Taxes | 450/3 | €28,336 | €18,718 | -€9,618 | -33.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,150 | +€150 | +7.5% |
| Other amounts payable | 47/48 | €11,884 | €12,798 | +€914 | +7.7% |
| Accrued charges and deferred income | 492/3 | €1,021 | €3,850 | +€2,829 | +277.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €67 | +€67 | |
| Other operating charges | 640/8 | €641 | €720 | +€80 | +12.4% |
| Gross operating margin | 9900 | €129,130 | €122,694 | -€6,436 | -5.0% |
| Operating profit (loss) | 9901 | €128,489 | €121,907 | -€6,582 | -5.1% |
| Financial income | 75/76B | €5,691 | €5,390 | -€301 | -5.3% |
| Recurring financial income | 75 | €5,691 | €5,390 | -€301 | -5.3% |
| Financial charges | 65/66B | €2,944 | €3,150 | +€206 | +7.0% |
| Recurring financial charges | 65 | €2,944 | €3,150 | +€206 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €131,236 | €124,147 | -€7,090 | -5.4% |
| Income taxes | 67/77 | €42,529 | €40,352 | -€2,177 | -5.1% |
| Profit (loss) for the period | 9904 | €88,708 | €83,795 | -€4,912 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €88,708 | €83,795 | -€4,912 | -5.5% |
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 9 October 2026 via checked.be.