DaCat CONCEPT: 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.
DaCat CONCEPT
Largest movements
- Receivables within one year +€25,574
up €25,574 (+58.5%), from €43,700 to €69,274
- Cash -€2,664
down €2,664 (-25.4%), from €10,472 to €7,808
mainly Receivables within one year (-€25,574) and Investment in fixed assets (net) (-€1,098)
- Debts within one year +€12,780
up €12,780 (+97.0%), from €13,176 to €25,956
- Equity +€10,429
up €10,429 (+24.9%), from €41,862 to €52,291
- Turnover -€386,899
down €386,899 (-52.0%), from €743,634 to €356,735
- Gross operating margin -€27,634
down €27,634 (-60.3%), from €45,857 to €18,224
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,038 | €78,247 | +€23,209 | +42.2% |
| Fixed assets | 21/28 | €866 | €1,165 | +€299 | +34.6% |
| Tangible fixed assets | 22/27 | €866 | €1,165 | +€299 | +34.6% |
| Current assets | 29/58 | €54,172 | €77,082 | +€22,910 | +42.3% |
| Amounts receivable within one year | 40/41 | €43,700 | €69,274 | +€25,574 | +58.5% |
| Cash at bank and in hand | 54/58 | €10,472 | €7,808 | -€2,664 | -25.4% |
| Total equity and liabilities | 10/49 | €55,038 | €78,247 | +€23,209 | +42.2% |
| Equity | 10/15 | €41,862 | €52,291 | +€10,429 | +24.9% |
| Profit (loss) carried forward | 14 | €35,662 | €46,091 | +€10,429 | +29.2% |
| Amounts payable | 17/49 | €13,176 | €25,956 | +€12,780 | +97.0% |
| Amounts payable within one year | 42/48 | €13,176 | €25,956 | +€12,780 | +97.0% |
| Trade debts | 44 | €1,944 | €14,008 | +€12,063 | +621% |
| Turnover | 70 | €743,634 | €356,735 | -€386,899 | -52.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €799 | +€366 | +84.6% |
| Gross operating margin | 9900 | €45,857 | €18,224 | -€27,634 | -60.3% |
| Operating profit (loss) | 9901 | €44,950 | €17,062 | -€27,888 | -62.0% |
| Recurring financial charges | 65 | €0 | €3,972 | +€3,972 | +2,647,800% |
| Profit (loss) for the period before taxes | 9903 | €44,950 | €13,090 | -€31,860 | -70.9% |
| Income taxes | 67/77 | €9,288 | €2,661 | -€6,627 | -71.4% |
| Profit (loss) for the period | 9904 | €35,662 | €10,429 | -€25,233 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,662 | €10,429 | -€25,233 | -70.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2020 and 30 June 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.