DACA Invest: 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.
DACA Invest
Largest movements
- Tangible fixed assets +€972,141
up €972,141 (+82.4%), from €1.2m to €2.2m
of which Land and buildings: +€959,166
- Current investments +€29,703
new in 2025: €29,703
- Revaluation surpluses +€1.0m
up €1.0m (+675%), from €150,000 to €1.2m
- Debts after one year -€65,558
down €65,558 (-8.5%), from €772,087 to €706,529
of which Financial debts: -€34,041
- Profit (loss) carried forward +€40,852
up €40,852 (+146%), from €28,061 to €68,913
- Reserves +€30,000
new in 2025: €30,000
- Turnover -€129,910
no longer reported in 2025 (was €129,910)
- Gross operating margin +€83,672
up €83,672 (+74.9%), from €111,753 to €195,425
- Purchases and services -€79,288
no longer reported in 2025 (was €79,288)
- Taxes +€20,482
up €20,482 (+683%), from €3,000 to €23,482
- Other operating charges -€4,098
down €4,098 (-35.8%), from €11,454 to €7,356
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 | €1,209,962 | €2,230,392 | +€1.0m | +84.3% |
| Fixed assets | 21/28 | €1,180,454 | €2,152,595 | +€972,141 | +82.4% |
| Tangible fixed assets | 22/27 | €1,180,454 | €2,152,595 | +€972,141 | +82.4% |
| Land and buildings | 22 | €1,177,082 | €2,136,248 | +€959,166 | +81.5% |
| Furniture and vehicles | 24 | €3,372 | €16,347 | +€12,975 | +385% |
| Current assets | 29/58 | €29,508 | €77,797 | +€48,289 | +164% |
| Amounts receivable within one year | 40/41 | €24,181 | €21,385 | -€2,797 | -11.6% |
| Trade receivables | 40 | €11,465 | €21,338 | +€9,874 | +86.1% |
| Other amounts receivable | 41 | €12,717 | €46 | -€12,670 | -99.6% |
| Current investments | 50/53 | - | €29,703 | +€29,703 | |
| Cash at bank and in hand | 54/58 | €4,940 | €25,351 | +€20,411 | +413% |
| Deferred charges and accrued income | 490/1 | €387 | €1,358 | +€972 | +251% |
| Total equity and liabilities | 10/49 | €1,209,962 | €2,230,392 | +€1.0m | +84.3% |
| Equity | 10/15 | €369,561 | €1,453,113 | +€1.1m | +293% |
| Contributions | 10/11 | €191,500 | €191,500 | = | 0.0% |
| Capital | 10 | - | €191,500 | +€191,500 | |
| Issued capital | 100 | - | €191,500 | +€191,500 | |
| Revaluation surpluses | 12 | €150,000 | €1,162,700 | +€1.0m | +675% |
| Reserves | 13 | - | €30,000 | +€30,000 | |
| Distributable reserves | 133 | - | €30,000 | +€30,000 | |
| Profit (loss) carried forward | 14 | €28,061 | €68,913 | +€40,852 | +146% |
| Amounts payable | 17/49 | €840,401 | €777,279 | -€63,122 | -7.5% |
| Amounts payable after more than one year | 17 | €772,087 | €706,529 | -€65,558 | -8.5% |
| Financial debts | 170/4 | €592,058 | €558,017 | -€34,041 | -5.7% |
| Other amounts payable | 178/9 | €180,029 | €148,511 | -€31,517 | -17.5% |
| Amounts payable within one year | 42/48 | €68,291 | €70,750 | +€2,460 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €46,322 | €49,606 | +€3,284 | +7.1% |
| Trade debts | 44 | €7,711 | €9,341 | +€1,630 | +21.1% |
| Suppliers | 440/4 | €7,711 | €9,341 | +€1,630 | +21.1% |
| Taxes, remuneration and social security | 45 | €13,970 | €11,154 | -€2,815 | -20.2% |
| Taxes | 450/3 | €12,120 | €11,154 | -€965 | -8.0% |
| Remuneration and social security | 454/9 | €1,850 | - | -€1,850 | |
| Other amounts payable | 47/48 | €288 | €649 | +€361 | +125% |
| Accrued charges and deferred income | 492/3 | €24 | - | -€24 | |
| Turnover | 70 | €129,910 | - | -€129,910 | |
| Goods, raw materials, services and sundry goods | 60/61 | €79,288 | - | -€79,288 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,531 | €55,564 | -€967 | -1.7% |
| Other operating charges | 640/8 | €11,454 | €7,356 | -€4,098 | -35.8% |
| Non-recurring operating charges | 66A | - | €6,524 | +€6,524 | |
| Gross operating margin | 9900 | €111,753 | €195,425 | +€83,672 | +74.9% |
| Operating profit (loss) | 9901 | €43,767 | €125,980 | +€82,213 | +188% |
| Financial income | 75/76B | - | €576 | +€576 | |
| Recurring financial income | 75 | - | €576 | +€576 | |
| Financial charges | 65/66B | €35,197 | €32,222 | -€2,975 | -8.5% |
| Recurring financial charges | 65 | €35,197 | €32,222 | -€2,975 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €8,571 | €94,335 | +€85,764 | +1,001% |
| Income taxes | 67/77 | €3,000 | €23,482 | +€20,482 | +683% |
| Profit (loss) for the period | 9904 | €5,571 | €70,852 | +€65,281 | +1,172% |
| Profit (loss) for the period to be appropriated | 9905 | €5,571 | €70,852 | +€65,281 | +1,172% |
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 16 October 2026 via checked.be.