DACARLI: 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.
DACARLI
Largest movements
- Cash -€28,556
down €28,556 (-19.2%), from €148,804 to €120,248
mainly Contributions, distributions and other (-€102,178) and Net result for the year (-€18,974)
- Reserves -€105,878
down €105,878 (-54.2%), from €195,387 to €89,509
of which Distributable reserves: -€105,878
- Other debts +€102,178
up €102,178 (+222.4%), from €45,942 to €148,120
- Profit (loss) carried forward -€15,274
down €15,274, from €152 to -€15,122
- Tax, wage and social debts -€5,042
down €5,042 (-46.9%), from €10,758 to €5,716
of which Taxes: -€2,577
- Trade debts -€3,051
down €3,051 (-24.3%), from €12,536 to €9,485
- Gross operating margin -€25,048
down €25,048, from €8,664 to -€16,383
- Other operating charges -€4,183
down €4,183 (-86.1%), from €4,857 to €675
- Depreciation +€4,015
up €4,015 (+281.9%), from €1,425 to €5,440
- Financial income +€2,688
up €2,688 (+155.5%), from €1,728 to €4,416
- Taxes -€1,691
down €1,691 (-85.1%), from €1,988 to €297
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.
Cash bridge derived
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 | €271,619 | €244,154 | -€27,465 | -10.1% |
| Fixed assets | 21/28 | €8,798 | €7,900 | -€899 | -10.2% |
| Tangible fixed assets | 22/27 | €8,798 | €7,900 | -€899 | -10.2% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €8,798 | €7,900 | -€899 | -10.2% |
| Current assets | 29/58 | €262,821 | €236,254 | -€26,566 | -10.1% |
| Amounts receivable within one year | 40/41 | €111,269 | €113,227 | +€1,958 | +1.8% |
| Trade receivables | 40 | €36,798 | €7,335 | -€29,463 | -80.1% |
| Other amounts receivable | 41 | €74,471 | €105,892 | +€31,420 | +42.2% |
| Cash at bank and in hand | 54/58 | €148,804 | €120,248 | -€28,556 | -19.2% |
| Deferred charges and accrued income | 490/1 | €2,748 | €2,780 | +€32 | +1.2% |
| Total equity and liabilities | 10/49 | €271,619 | €244,154 | -€27,465 | -10.1% |
| Equity | 10/15 | €201,739 | €80,587 | -€121,152 | -60.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €195,387 | €89,509 | -€105,878 | -54.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €193,527 | €87,649 | -€105,878 | -54.7% |
| Profit (loss) carried forward | 14 | €152 | -€15,122 | -€15,274 | |
| Amounts payable | 17/49 | €69,880 | €163,567 | +€93,687 | +134.1% |
| Amounts payable within one year | 42/48 | €69,743 | €163,494 | +€93,751 | +134.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €507 | €173 | -€335 | -66.0% |
| Other loans | 439 | €507 | €173 | -€335 | -66.0% |
| Trade debts | 44 | €12,536 | €9,485 | -€3,051 | -24.3% |
| Suppliers | 440/4 | €12,536 | €9,485 | -€3,051 | -24.3% |
| Taxes, remuneration and social security | 45 | €10,758 | €5,716 | -€5,042 | -46.9% |
| Taxes | 450/3 | €8,293 | €5,716 | -€2,577 | -31.1% |
| Remuneration and social security | 454/9 | €2,465 | €0 | -€2,465 | -100.0% |
| Other amounts payable | 47/48 | €45,942 | €148,120 | +€102,178 | +222.4% |
| Accrued charges and deferred income | 492/3 | €137 | €73 | -€64 | -46.7% |
| Non-recurring operating income | 76A | €0 | €142 | +€142 | +45745.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,425 | €5,440 | +€4,015 | +281.9% |
| Other operating charges | 640/8 | €4,857 | €675 | -€4,183 | -86.1% |
| Non-recurring operating charges | 66A | €3,184 | €163 | -€3,022 | -94.9% |
| Gross operating margin | 9900 | €8,664 | -€16,383 | -€25,048 | |
| Operating profit (loss) | 9901 | -€801 | -€22,660 | -€21,859 | -2727.5% |
| Financial income | 75/76B | €1,728 | €4,416 | +€2,688 | +155.5% |
| Recurring financial income | 75 | €1,728 | €4,416 | +€2,688 | +155.5% |
| Financial charges | 65/66B | €856 | €432 | -€424 | -49.5% |
| Recurring financial charges | 65 | €856 | €432 | -€424 | -49.5% |
| Profit (loss) for the period before taxes | 9903 | €71 | -€18,677 | -€18,748 | |
| Income taxes | 67/77 | €1,988 | €297 | -€1,691 | -85.1% |
| Profit (loss) for the period | 9904 | -€1,917 | -€18,974 | -€17,057 | -889.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,917 | -€18,974 | -€17,057 | -889.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.