DACA-PROJECTS: 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-PROJECTS
Largest movements
- Cash +€435,203
up €435,203 (+86.9%), from €500,569 to €935,772
mainly Net result for the year (+€517,653) and Depreciation (+€52,564)
- Tangible fixed assets -€52,564
down €52,564 (-13.5%), from €390,744 to €338,180
of which Land and buildings: -€46,636
- Reserves +€417,653
up €417,653 (+17.2%), from €2.4m to €2.8m
of which Distributable reserves: +€417,653
- Short-term financial debts -€40,786
down €40,786 (-50.0%), from €81,571 to €40,786
- Depreciation -€17,883
down €17,883 (-25.4%), from €70,447 to €52,564
- Financial income -€10,352
down €10,352 (-2.1%), from €500,213 to €489,861
- Taxes +€7,089
up €7,089 (+10.4%), from €68,257 to €75,346
- Staff costs -€4,596
down €4,596 (-94.6%), from €4,857 to €260
- Financial charges -€3,943
down €3,943 (-50.8%), from €7,759 to €3,816
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 | €3,510,994 | €3,901,156 | +€390,162 | +11.1% |
| Fixed assets | 21/28 | €2,109,962 | €2,057,398 | -€52,564 | -2.5% |
| Tangible fixed assets | 22/27 | €390,744 | €338,180 | -€52,564 | -13.5% |
| Land and buildings | 22 | €378,926 | €332,290 | -€46,636 | -12.3% |
| Furniture and vehicles | 24 | €11,818 | €5,890 | -€5,928 | -50.2% |
| Financial fixed assets | 28 | €1,719,218 | €1,719,218 | = | 0.0% |
| Current assets | 29/58 | €1,401,032 | €1,843,758 | +€442,726 | +31.6% |
| Stocks and contracts in progress | 3 | €249,186 | €249,186 | = | 0.0% |
| Stocks | 30/36 | €249,186 | €249,186 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €647,956 | €655,021 | +€7,065 | +1.1% |
| Trade receivables | 40 | €95,126 | €98,305 | +€3,179 | +3.3% |
| Other amounts receivable | 41 | €552,830 | €556,716 | +€3,886 | +0.7% |
| Current investments | 50/53 | €967 | €967 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €500,569 | €935,772 | +€435,203 | +86.9% |
| Deferred charges and accrued income | 490/1 | €2,354 | €2,812 | +€458 | +19.5% |
| Total equity and liabilities | 10/49 | €3,510,994 | €3,901,156 | +€390,162 | +11.1% |
| Equity | 10/15 | €3,328,431 | €3,746,084 | +€417,653 | +12.5% |
| Contributions | 10/11 | €900,000 | €900,000 | = | 0.0% |
| Reserves | 13 | €2,428,431 | €2,846,084 | +€417,653 | +17.2% |
| Non-distributable reserves | 130/1 | €90,000 | €90,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €90,000 | €90,000 | = | 0.0% |
| Distributable reserves | 133 | €2,338,431 | €2,756,084 | +€417,653 | +17.9% |
| Amounts payable | 17/49 | €182,563 | €155,072 | -€27,490 | -15.1% |
| Amounts payable within one year | 42/48 | €181,280 | €155,072 | -€26,208 | -14.5% |
| Financial debts | 43 | €81,571 | €40,786 | -€40,786 | -50.0% |
| Credit institutions | 430/8 | €81,571 | €40,786 | -€40,786 | -50.0% |
| Trade debts | 44 | €3,958 | €20,672 | +€16,713 | +422% |
| Suppliers | 440/4 | €3,958 | €20,672 | +€16,713 | +422% |
| Taxes, remuneration and social security | 45 | €83,670 | €82,293 | -€1,377 | -1.6% |
| Taxes | 450/3 | €79,927 | €78,550 | -€1,377 | -1.7% |
| Remuneration and social security | 454/9 | €3,744 | €3,744 | = | 0.0% |
| Other amounts payable | 47/48 | €12,080 | €11,321 | -€759 | -6.3% |
| Accrued charges and deferred income | 492/3 | €1,282 | - | -€1,282 | |
| Remuneration, social security and pensions | 62 | €4,857 | €260 | -€4,596 | -94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,447 | €52,564 | -€17,883 | -25.4% |
| Other operating charges | 640/8 | €5,957 | €4,719 | -€1,239 | -20.8% |
| Gross operating margin | 9900 | €164,131 | €164,497 | +€366 | +0.2% |
| Operating profit (loss) | 9901 | €82,869 | €106,954 | +€24,085 | +29.1% |
| Financial income | 75/76B | €500,213 | €489,861 | -€10,352 | -2.1% |
| Recurring financial income | 75 | €500,213 | €489,861 | -€10,352 | -2.1% |
| Financial charges | 65/66B | €7,759 | €3,816 | -€3,943 | -50.8% |
| Recurring financial charges | 65 | €7,759 | €3,816 | -€3,943 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €575,323 | €592,999 | +€17,675 | +3.1% |
| Income taxes | 67/77 | €68,257 | €75,346 | +€7,089 | +10.4% |
| Profit (loss) for the period | 9904 | €507,066 | €517,653 | +€10,586 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €507,066 | €517,653 | +€10,586 | +2.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.