Dacam: 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.
What changed
Dacam
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€88,047
2024 · €158,061-€246,109
Equity
€2.9m
2024 · €3.0m-€88,047
Cash
€837,985
2024 · €867,854-€29,869
Balance sheet total
€3.5m
2024 · €3.6m-€95,181
Largest movements
Assets
- Tangible fixed assets -€63,804
down €63,804 (-3.2%), from €2.0m to €1.9m
of which Land and buildings: -€45,904
Equity and liabilities
- Profit (loss) carried forward -€88,047
down €88,047 (-56.1%), from €156,816 to €68,769
Income statement
- Turnover +€197,501
new in 2025: €197,501
- Provisions +€179,626
up €179,626 (+90.9%), from -€197,608 to -€17,982
- Purchases and services +€93,789
new in 2025: €93,789
- Taxes -€58,254
down €58,254 (-97.9%), from €59,494 to €1,240
- Financial charges +€49,461
up €49,461 (+118%), from €42,073 to €91,535
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.
Result 2024
€158,061
Gross operating margin
-€32,646
Depreciation
-€4,844
Write-downs
-€16,814
Provisions
-€179,626
Other operating charges
+€3,694
Financial income
-€24,665
Financial charges
-€49,461
Taxes
+€58,254
Result 2025
-€88,047
raises the resultlowers the result
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.
From operations
-€15,745
Investment
-€14,125
Financing
€0
Cash 2024
€867,854
From operations (derived)
-€15,745
Net result for the year
-€88,047
Depreciation
+€110,397
Receivables within one year
-€8,957
Deferred charges and accrued income
-€22,003
Provisions
-€17,982
Trade debts
-€4,029
Tax, wage and social debts
-€11,555
Other debts
+€29,416
Accrued charges and deferred income
-€2,983
Investment (derived)
-€14,125
Investment in fixed assets (net)
-€46,594
Current investments
+€32,469
Cash 2025
€837,985
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,635,548 | €3,540,366 | -€95,181 | -2.6% |
| Fixed assets | 21/28 | €2,146,860 | €2,083,056 | -€63,804 | -3.0% |
| Tangible fixed assets | 22/27 | €1,990,860 | €1,927,056 | -€63,804 | -3.2% |
| Land and buildings | 22 | €1,924,983 | €1,879,079 | -€45,904 | -2.4% |
| Furniture and vehicles | 24 | €65,877 | €47,977 | -€17,900 | -27.2% |
| Financial fixed assets | 28 | €156,000 | €156,000 | = | 0.0% |
| Current assets | 29/58 | €1,488,688 | €1,457,310 | -€31,378 | -2.1% |
| Amounts receivable within one year | 40/41 | €15,176 | €24,134 | +€8,957 | +59.0% |
| Trade receivables | 40 | €15,176 | €7,564 | -€7,612 | -50.2% |
| Other amounts receivable | 41 | - | €16,570 | +€16,570 | |
| Current investments | 50/53 | €597,650 | €565,181 | -€32,469 | -5.4% |
| Cash at bank and in hand | 54/58 | €867,854 | €837,985 | -€29,869 | -3.4% |
| Deferred charges and accrued income | 490/1 | €8,008 | €30,011 | +€22,003 | +275% |
| Total equity and liabilities | 10/49 | €3,635,548 | €3,540,366 | -€95,181 | -2.6% |
| Equity | 10/15 | €3,035,026 | €2,946,979 | -€88,047 | -2.9% |
| Contributions | 10/11 | €1,062,000 | €1,062,000 | = | 0.0% |
| Capital | 10 | €1,062,000 | €1,062,000 | = | 0.0% |
| Issued capital | 100 | €1,062,000 | €1,062,000 | = | 0.0% |
| Reserves | 13 | €1,816,210 | €1,816,210 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,210 | €16,210 | = | 0.0% |
| Legal reserve | 130 | €14,103 | €14,103 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €2,107 | +€2,107 | |
| Other | 1319 | €2,107 | - | -€2,107 | |
| Distributable reserves | 133 | €1,800,000 | €1,800,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,816 | €68,769 | -€88,047 | -56.1% |
| Provisions and deferred taxes | 16 | €466,083 | €448,101 | -€17,982 | -3.9% |
| Provisions for liabilities and charges | 160/5 | €466,083 | €448,101 | -€17,982 | -3.9% |
| Other liabilities and charges | 164/5 | €466,083 | €448,101 | -€17,982 | -3.9% |
| Amounts payable | 17/49 | €134,438 | €145,286 | +€10,848 | +8.1% |
| Amounts payable within one year | 42/48 | €131,455 | €145,286 | +€13,831 | +10.5% |
| Trade debts | 44 | €10,688 | €6,659 | -€4,029 | -37.7% |
| Suppliers | 440/4 | €10,688 | €6,659 | -€4,029 | -37.7% |
| Taxes, remuneration and social security | 45 | €65,490 | €53,934 | -€11,555 | -17.6% |
| Taxes | 450/3 | €65,490 | €53,934 | -€11,555 | -17.6% |
| Other amounts payable | 47/48 | €55,277 | €84,693 | +€29,416 | +53.2% |
| Accrued charges and deferred income | 492/3 | €2,983 | €0 | -€2,983 | -100% |
| Turnover | 70 | - | €197,501 | +€197,501 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €93,789 | +€93,789 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,553 | €110,397 | +€4,844 | +4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,814 | +€16,814 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€197,608 | -€17,982 | +€179,626 | +90.9% |
| Other operating charges | 640/8 | €39,915 | €36,221 | -€3,694 | -9.3% |
| Gross operating margin | 9900 | €171,773 | €139,126 | -€32,646 | -19.0% |
| Operating profit (loss) | 9901 | €223,912 | -€6,324 | -€230,237 | |
| Financial income | 75/76B | €35,716 | €11,051 | -€24,665 | -69.1% |
| Recurring financial income | 75 | €35,716 | €11,051 | -€24,665 | -69.1% |
| Financial charges | 65/66B | €42,073 | €91,535 | +€49,461 | +118% |
| Recurring financial charges | 65 | €42,073 | €91,535 | +€49,461 | +118% |
| Profit (loss) for the period before taxes | 9903 | €217,555 | -€86,807 | -€304,362 | |
| Income taxes | 67/77 | €59,494 | €1,240 | -€58,254 | -97.9% |
| Profit (loss) for the period | 9904 | €158,061 | -€88,047 | -€246,109 | |
| Profit (loss) for the period to be appropriated | 9905 | €158,061 | -€88,047 | -€246,109 |
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.