DACCA: 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.
DACCA
Largest movements
- Cash +€582,238
up €582,238 (+1357.3%), from €42,896 to €625,134
mainly Current investments (+€321,431) and Net result for the year (+€196,895)
- Current investments -€321,431
down €321,431 (-60.5%), from €531,431 to €210,000
- Receivables within one year -€24,809
down €24,809 (-66.2%), from €37,487 to €12,678
of which Trade receivables: -€24,488
- Tangible fixed assets -€10,007
down €10,007 (-49.0%), from €20,421 to €10,414
of which Furniture and vehicles: -€9,658
- Reserves +€196,895
up €196,895 (+32.4%), from €608,019 to €804,915
of which Distributable reserves: +€196,895
- Tax, wage and social debts +€21,577
new in 2025: €21,577
- Gross operating margin +€73,215
up €73,215 (+39.2%), from €186,914 to €260,130
- Taxes +€22,496
up €22,496 (+35.9%), from €62,689 to €85,185
- Financial charges +€6,032
up €6,032 (+680.1%), from €887 to €6,919
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 | €632,236 | €858,227 | +€225,991 | +35.7% |
| Fixed assets | 21/28 | €20,421 | €10,414 | -€10,007 | -49.0% |
| Tangible fixed assets | 22/27 | €20,421 | €10,414 | -€10,007 | -49.0% |
| Land and buildings | 22 | €2,379 | €2,030 | -€350 | -14.7% |
| Furniture and vehicles | 24 | €18,042 | €8,384 | -€9,658 | -53.5% |
| Current assets | 29/58 | €611,814 | €847,812 | +€235,998 | +38.6% |
| Amounts receivable within one year | 40/41 | €37,487 | €12,678 | -€24,809 | -66.2% |
| Trade receivables | 40 | €24,488 | - | -€24,488 | |
| Other amounts receivable | 41 | €13,000 | €12,678 | -€321 | -2.5% |
| Current investments | 50/53 | €531,431 | €210,000 | -€321,431 | -60.5% |
| Cash at bank and in hand | 54/58 | €42,896 | €625,134 | +€582,238 | +1357.3% |
| Total equity and liabilities | 10/49 | €632,236 | €858,227 | +€225,991 | +35.7% |
| Equity | 10/15 | €614,219 | €811,115 | +€196,895 | +32.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €608,019 | €804,915 | +€196,895 | +32.4% |
| 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 | €606,159 | €803,055 | +€196,895 | +32.5% |
| Amounts payable | 17/49 | €18,016 | €47,112 | +€29,096 | +161.5% |
| Amounts payable within one year | 42/48 | €18,016 | €47,112 | +€29,096 | +161.5% |
| Trade debts | 44 | €10,106 | €17,137 | +€7,031 | +69.6% |
| Suppliers | 440/4 | €10,106 | €17,137 | +€7,031 | +69.6% |
| Taxes, remuneration and social security | 45 | - | €21,577 | +€21,577 | |
| Taxes | 450/3 | - | €21,577 | +€21,577 | |
| Other amounts payable | 47/48 | €7,911 | €8,397 | +€487 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,103 | €10,007 | -€95 | -0.9% |
| Other operating charges | 640/8 | €251 | €253 | +€2 | +0.8% |
| Gross operating margin | 9900 | €186,914 | €260,130 | +€73,215 | +39.2% |
| Operating profit (loss) | 9901 | €176,561 | €249,870 | +€73,309 | +41.5% |
| Financial income | 75/76B | €36,838 | €39,130 | +€2,291 | +6.2% |
| Recurring financial income | 75 | €36,838 | €39,130 | +€2,291 | +6.2% |
| Financial charges | 65/66B | €887 | €6,919 | +€6,032 | +680.1% |
| Recurring financial charges | 65 | €887 | €6,919 | +€6,032 | +680.1% |
| Profit (loss) for the period before taxes | 9903 | €212,512 | €282,080 | +€69,568 | +32.7% |
| Income taxes | 67/77 | €62,689 | €85,185 | +€22,496 | +35.9% |
| Profit (loss) for the period | 9904 | €149,823 | €196,895 | +€47,072 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €149,823 | €196,895 | +€47,072 | +31.4% |
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 9 October 2026 via checked.be.