DAC Partners: 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.
DAC Partners
Largest movements
- Receivables after one year -€15,714
down €15,714 (-17.5%), from €89,560 to €73,846
- Deferred charges and accrued income +€9,480
up €9,480 (+1438.6%), from €659 to €10,139
- Receivables within one year +€3,944
up €3,944 (+17.7%), from €22,330 to €26,274
of which Other amounts receivable: +€3,125
- Cash +€2,629
up €2,629 (+163.3%), from €1,610 to €4,239
mainly Receivables after one year (+€15,714) and Net result for the year (+€4,270)
- Trade debts -€7,076
down €7,076 (-72.4%), from €9,774 to €2,698
- Profit (loss) carried forward +€4,271
up €4,271 (+4.5%), from €95,945 to €100,216
- Tax, wage and social debts +€2,537
up €2,537 (+144.8%), from €1,752 to €4,289
of which Taxes: +€3,737
- Taxes +€7,091
new in 2024: €7,091
- Financial charges +€3,773
up €3,773 (+987.7%), from €382 to €4,155
- Gross operating margin +€3,333
up €3,333 (+21.8%), from €15,284 to €18,617
- Financial income -€1,790
down €1,790 (-99.9%), from €1,791 to €1
- Other operating charges +€1,684
up €1,684 (+376.7%), from €447 to €2,131
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,531 | €115,263 | -€268 | -0.2% |
| Fixed assets | 21/28 | €1,372 | €764 | -€608 | -44.3% |
| Tangible fixed assets | 22/27 | €1,322 | €714 | -€608 | -46.0% |
| Plant, machinery and equipment | 23 | €1,322 | €714 | -€608 | -46.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €114,159 | €114,499 | +€340 | +0.3% |
| Amounts receivable after more than one year | 29 | €89,560 | €73,846 | -€15,714 | -17.5% |
| Other amounts receivable | 291 | €89,560 | €73,846 | -€15,714 | -17.5% |
| Amounts receivable within one year | 40/41 | €22,330 | €26,274 | +€3,944 | +17.7% |
| Trade receivables | 40 | €15,222 | €16,041 | +€819 | +5.4% |
| Other amounts receivable | 41 | €7,108 | €10,233 | +€3,125 | +44.0% |
| Cash at bank and in hand | 54/58 | €1,610 | €4,239 | +€2,629 | +163.3% |
| Deferred charges and accrued income | 490/1 | €659 | €10,139 | +€9,480 | +1438.6% |
| Total equity and liabilities | 10/49 | €115,531 | €115,263 | -€268 | -0.2% |
| Equity | 10/15 | €104,005 | €108,276 | +€4,271 | +4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,945 | €100,216 | +€4,271 | +4.5% |
| Amounts payable | 17/49 | €11,526 | €6,987 | -€4,539 | -39.4% |
| Amounts payable within one year | 42/48 | €11,526 | €6,987 | -€4,539 | -39.4% |
| Trade debts | 44 | €9,774 | €2,698 | -€7,076 | -72.4% |
| Suppliers | 440/4 | €9,774 | €2,698 | -€7,076 | -72.4% |
| Taxes, remuneration and social security | 45 | €1,752 | €4,289 | +€2,537 | +144.8% |
| Taxes | 450/3 | €352 | €4,089 | +€3,737 | +1061.7% |
| Remuneration and social security | 454/9 | €1,400 | €200 | -€1,200 | -85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €637 | €608 | -€29 | -4.5% |
| Other operating charges | 640/8 | €447 | €2,131 | +€1,684 | +376.7% |
| Non-recurring operating charges | 66A | - | €363 | +€363 | |
| Gross operating margin | 9900 | €15,284 | €18,617 | +€3,333 | +21.8% |
| Operating profit (loss) | 9901 | €14,200 | €15,515 | +€1,315 | +9.3% |
| Financial income | 75/76B | €1,791 | €1 | -€1,790 | -99.9% |
| Recurring financial income | 75 | €1,791 | €1 | -€1,790 | -99.9% |
| Financial charges | 65/66B | €382 | €4,155 | +€3,773 | +987.7% |
| Recurring financial charges | 65 | €382 | €4,155 | +€3,773 | +987.7% |
| Profit (loss) for the period before taxes | 9903 | €15,609 | €11,361 | -€4,248 | -27.2% |
| Income taxes | 67/77 | - | €7,091 | +€7,091 | |
| Profit (loss) for the period | 9904 | €15,609 | €4,270 | -€11,339 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,609 | €4,270 | -€11,339 | -72.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.