DACATUC: 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.
DACATUC
Largest movements
- Tangible fixed assets -€1,561
down €1,561 (-39.8%), from €3,924 to €2,363
of which Furniture and vehicles: -€900
- Receivables within one year +€1,420
up €1,420 (+3.1%), from €45,178 to €46,598
of which Other amounts receivable: +€7,466
- Debts after one year -€3,933
no longer reported in 2025 (was €3,933)
- Current portion of long-term debt -€3,773
down €3,773 (-49.0%), from €7,705 to €3,933
- Profit (loss) carried forward +€3,502
up €3,502 (+54.0%), from -€6,489 to -€2,988
- Trade debts +€3,379
new in 2025: €3,379
- Tax, wage and social debts +€2,674
up €2,674 (+33.7%), from €7,938 to €10,612
of which Taxes: +€1,431
- Purchases and services +€119,886
new in 2025: €119,886
- Turnover +€102,070
new in 2025: €102,070
- Staff costs -€19,738
no longer reported in 2025 (was €19,738)
- Gross operating margin -€19,313
down €19,313, from €18,500 to -€813
- Financial income +€12,394
up €12,394 (+11,719%), from €106 to €12,500
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,399 | €60,258 | -€141 | -0.2% |
| Fixed assets | 21/28 | €5,199 | €3,638 | -€1,561 | -30.0% |
| Tangible fixed assets | 22/27 | €3,924 | €2,363 | -€1,561 | -39.8% |
| Plant, machinery and equipment | 23 | €1,452 | €1,047 | -€405 | -27.9% |
| Furniture and vehicles | 24 | €2,178 | €1,278 | -€900 | -41.3% |
| Other tangible fixed assets | 26 | €295 | €38 | -€256 | -86.9% |
| Financial fixed assets | 28 | €1,275 | €1,275 | = | 0.0% |
| Current assets | 29/58 | €55,200 | €56,620 | +€1,420 | +2.6% |
| Amounts receivable after more than one year | 29 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 291 | €5,000 | €5,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,022 | €5,022 | = | 0.0% |
| Stocks | 30/36 | €5,022 | €5,022 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,178 | €46,598 | +€1,420 | +3.1% |
| Trade receivables | 40 | €42,144 | €36,098 | -€6,046 | -14.3% |
| Other amounts receivable | 41 | €3,034 | €10,500 | +€7,466 | +246% |
| Total equity and liabilities | 10/49 | €60,399 | €60,258 | -€141 | -0.2% |
| Equity | 10/15 | €7,801 | €11,303 | +€3,502 | +44.9% |
| Reserves | 13 | €14,290 | €14,290 | = | 0.0% |
| Distributable reserves | 133 | €14,290 | €14,290 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,489 | -€2,988 | +€3,502 | +54.0% |
| Amounts payable | 17/49 | €52,599 | €48,956 | -€3,643 | -6.9% |
| Amounts payable after more than one year | 17 | €3,933 | - | -€3,933 | |
| Financial debts | 170/4 | €3,933 | - | -€3,933 | |
| Amounts payable within one year | 42/48 | €48,666 | €48,956 | +€289 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €7,705 | €3,933 | -€3,773 | -49.0% |
| Financial debts | 43 | €32,207 | €30,755 | -€1,451 | -4.5% |
| Credit institutions | 430/8 | €32,207 | €30,755 | -€1,451 | -4.5% |
| Trade debts | 44 | - | €3,379 | +€3,379 | |
| Suppliers | 440/4 | - | €3,379 | +€3,379 | |
| Taxes, remuneration and social security | 45 | €7,938 | €10,612 | +€2,674 | +33.7% |
| Taxes | 450/3 | €6,545 | €7,976 | +€1,431 | +21.9% |
| Remuneration and social security | 454/9 | €1,393 | €2,636 | +€1,243 | +89.2% |
| Other amounts payable | 47/48 | €816 | €277 | -€540 | -66.1% |
| Turnover | 70 | - | €102,070 | +€102,070 | |
| Non-recurring operating income | 76A | €12,000 | - | -€12,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €119,886 | +€119,886 | |
| Remuneration, social security and pensions | 62 | €19,738 | - | -€19,738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,600 | €1,561 | -€39 | -2.5% |
| Other operating charges | 640/8 | €2,624 | €2,942 | +€318 | +12.1% |
| Gross operating margin | 9900 | €18,500 | -€813 | -€19,313 | |
| Operating profit (loss) | 9901 | -€5,462 | -€5,316 | +€147 | +2.7% |
| Financial income | 75/76B | €106 | €12,500 | +€12,394 | +11,719% |
| Recurring financial income | 75 | €106 | €12,500 | +€12,394 | +11,719% |
| Financial charges | 65/66B | €3,169 | €3,682 | +€514 | +16.2% |
| Recurring financial charges | 65 | €3,169 | €3,682 | +€514 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,525 | €3,502 | +€12,027 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€8,525 | €3,502 | +€12,027 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,525 | €3,502 | +€12,027 |
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 17 October 2026 via checked.be.