DAC TRANSPORT: what changed
Two fiscal 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 TRANSPORT
Largest movements
- Cash +€94,874
up €94,874 (+753.7%), from €12,588 to €107,462
mainly Net result for the year (+€102,728) and Depreciation (+€25,897)
- Tangible fixed assets +€32,968
up €32,968 (+106.0%), from €31,114 to €64,082
of which Furniture and vehicles: +€33,148
- Receivables after one year -€16,983
down €16,983 (-62.0%), from €27,411 to €10,428
- Receivables within one year +€8,583
up €8,583 (+6.0%), from €142,062 to €150,645
of which Trade receivables: +€6,267
- Profit (loss) carried forward +€102,728
up €102,728 (+452.3%), from €22,711 to €125,439
- Current portion of long-term debt +€18,652
up €18,652 (+807.9%), from €2,309 to €20,961
- Tax, wage and social debts -€16,462
down €16,462 (-17.0%), from €96,663 to €80,201
of which Taxes: -€17,018
- Trade debts +€13,878
up €13,878 (+22.5%), from €61,726 to €75,603
- Gross operating margin +€250,542
up €250,542 (+170.2%), from €147,162 to €397,704
- Staff costs +€119,143
up €119,143 (+81.4%), from €146,409 to €265,552
- Depreciation +€15,085
up €15,085 (+139.5%), from €10,812 to €25,897
- Taxes -€4,769
no longer reported in 2024 (was €4,769)
From the 31-12-2023 result to the 31-12-2024 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 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,407 | €354,374 | +€120,967 | +51.8% |
| Fixed assets | 21/28 | €45,114 | €78,082 | +€32,968 | +73.1% |
| Tangible fixed assets | 22/27 | €31,114 | €64,082 | +€32,968 | +106.0% |
| Plant, machinery and equipment | 23 | €1,811 | €1,631 | -€180 | -9.9% |
| Furniture and vehicles | 24 | €29,303 | €62,451 | +€33,148 | +113.1% |
| Financial fixed assets | 28 | €14,000 | €14,000 | = | 0.0% |
| Current assets | 29/58 | €188,293 | €276,292 | +€88,000 | +46.7% |
| Amounts receivable after more than one year | 29 | €27,411 | €10,428 | -€16,983 | -62.0% |
| Other amounts receivable | 291 | €27,411 | €10,428 | -€16,983 | -62.0% |
| Stocks and contracts in progress | 3 | €468 | €468 | = | 0.0% |
| Stocks | 30/36 | €468 | €468 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €142,062 | €150,645 | +€8,583 | +6.0% |
| Trade receivables | 40 | €142,062 | €148,329 | +€6,267 | +4.4% |
| Other amounts receivable | 41 | - | €2,316 | +€2,316 | |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,588 | €107,462 | +€94,874 | +753.7% |
| Deferred charges and accrued income | 490/1 | €763 | €2,289 | +€1,526 | +199.8% |
| Total equity and liabilities | 10/49 | €233,407 | €354,374 | +€120,967 | +51.8% |
| Equity | 10/15 | €43,171 | €145,899 | +€102,728 | +238.0% |
| Contributions | 10/11 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €22,711 | €125,439 | +€102,728 | +452.3% |
| Amounts payable | 17/49 | €190,236 | €208,476 | +€18,240 | +9.6% |
| Amounts payable after more than one year | 17 | €29,539 | €31,710 | +€2,172 | +7.4% |
| Financial debts | 170/4 | €29,539 | €31,710 | +€2,172 | +7.4% |
| Amounts payable within one year | 42/48 | €160,697 | €176,765 | +€16,068 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €2,309 | €20,961 | +€18,652 | +807.9% |
| Trade debts | 44 | €61,726 | €75,603 | +€13,878 | +22.5% |
| Suppliers | 440/4 | €61,726 | €75,603 | +€13,878 | +22.5% |
| Taxes, remuneration and social security | 45 | €96,663 | €80,201 | -€16,462 | -17.0% |
| Taxes | 450/3 | €17,018 | - | -€17,018 | |
| Remuneration and social security | 454/9 | €79,645 | €80,201 | +€556 | +0.7% |
| Remuneration, social security and pensions | 62 | €146,409 | €265,552 | +€119,143 | +81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,812 | €25,897 | +€15,085 | +139.5% |
| Other operating charges | 640/8 | €1,480 | €1,339 | -€142 | -9.6% |
| Non-recurring operating charges | 66A | €2,613 | - | -€2,613 | |
| Gross operating margin | 9900 | €147,162 | €397,704 | +€250,542 | +170.2% |
| Operating profit (loss) | 9901 | -€14,153 | €104,916 | +€119,069 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -98.8% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -98.8% |
| Financial charges | 65/66B | €370 | €2,189 | +€1,819 | +491.5% |
| Recurring financial charges | 65 | €370 | €2,189 | +€1,819 | +491.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,521 | €102,728 | +€117,249 | |
| Income taxes | 67/77 | €4,769 | - | -€4,769 | |
| Profit (loss) for the period | 9904 | -€19,290 | €102,728 | +€122,018 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,290 | €102,728 | +€122,018 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.