DACAS CONSULTING: what changed
DACAS CONSULTING
Largest movements
- Cash +€40,673
up €40,673 (+111%), from €36,494 to €77,167
mainly Net result for the year (+€25,408) and Tax, wage and social debts (+€6,253)
- Deferred charges and accrued income -€3,506
down €3,506 (-93.5%), from €3,750 to €244
- Tangible fixed assets -€2,382
down €2,382 (-10.0%), from €23,755 to €21,373
of which Furniture and vehicles: -€2,189
- Receivables within one year +€1,471
up €1,471 (+20.7%), from €7,102 to €8,573
of which Trade receivables: +€1,471
- Reserves +€24,508
up €24,508 (+3,407%), from €719 to €25,228
- Tax, wage and social debts +€6,253
up €6,253 (+82.3%), from €7,598 to €13,851
- Debts after one year +€5,000
up €5,000 (+9.1%), from €55,000 to €60,000
- Trade debts +€1,742
up €1,742 (+132%), from €1,320 to €3,061
- Other debts -€1,562
down €1,562 (-26.8%), from €5,836 to €4,274
- Taxes +€10,033
up €10,033 (+616%), from €1,630 to €11,663
- Gross operating margin +€5,337
up €5,337 (+14.3%), from €37,202 to €42,539
- Depreciation -€811
down €811 (-13.7%), from €5,919 to €5,108
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,101 | €107,357 | +€36,256 | +51.0% |
| Fixed assets | 21/28 | €23,755 | €21,373 | -€2,382 | -10.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €23,755 | €21,373 | -€2,382 | -10.0% |
| Plant, machinery and equipment | 23 | €11,870 | €11,677 | -€193 | -1.6% |
| Furniture and vehicles | 24 | €11,885 | €9,696 | -€2,189 | -18.4% |
| Current assets | 29/58 | €47,346 | €85,984 | +€38,638 | +81.6% |
| Amounts receivable within one year | 40/41 | €7,102 | €8,573 | +€1,471 | +20.7% |
| Trade receivables | 40 | €7,102 | €8,573 | +€1,471 | +20.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €36,494 | €77,167 | +€40,673 | +111% |
| Deferred charges and accrued income | 490/1 | €3,750 | €244 | -€3,506 | -93.5% |
| Total equity and liabilities | 10/49 | €71,101 | €107,357 | +€36,256 | +51.0% |
| Equity | 10/15 | €1,319 | €25,828 | +€24,508 | +1,858% |
| Contributions | 10/11 | €600 | €600 | = | 0.0% |
| Reserves | 13 | €719 | €25,228 | +€24,508 | +3,407% |
| Distributable reserves | 133 | €719 | €25,228 | +€24,508 | +3,407% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,781 | €81,529 | +€11,748 | +16.8% |
| Amounts payable after more than one year | 17 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Financial debts | 170/4 | €55,000 | €60,000 | +€5,000 | +9.1% |
| Amounts payable within one year | 42/48 | €14,754 | €21,186 | +€6,432 | +43.6% |
| Trade debts | 44 | €1,320 | €3,061 | +€1,742 | +132% |
| Suppliers | 440/4 | €1,320 | €3,061 | +€1,742 | +132% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,598 | €13,851 | +€6,253 | +82.3% |
| Taxes | 450/3 | €7,598 | €13,851 | +€6,253 | +82.3% |
| Other amounts payable | 47/48 | €5,836 | €4,274 | -€1,562 | -26.8% |
| Accrued charges and deferred income | 492/3 | €27 | €343 | +€316 | +1,153% |
| Non-recurring operating income | 76A | €736 | €0 | -€736 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,919 | €5,108 | -€811 | -13.7% |
| Other operating charges | 640/8 | €374 | €128 | -€246 | -65.7% |
| Gross operating margin | 9900 | €37,202 | €42,539 | +€5,337 | +14.3% |
| Operating profit (loss) | 9901 | €30,909 | €37,302 | +€6,393 | +20.7% |
| Financial income | 75/76B | €24 | €0 | -€24 | -100% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -100% |
| Financial charges | 65/66B | €300 | €231 | -€68 | -22.8% |
| Recurring financial charges | 65 | €300 | €231 | -€68 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €30,633 | €37,071 | +€6,438 | +21.0% |
| Income taxes | 67/77 | €1,630 | €11,663 | +€10,033 | +616% |
| Profit (loss) for the period | 9904 | €29,004 | €25,408 | -€3,595 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,004 | €25,408 | -€3,595 | -12.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.