DACCABA: 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.
DACCABA
Largest movements
- Cash -€119,991
down €119,991 (-86.1%), from €139,344 to €19,352
mainly Current investments (-€115,000) and Receivables within one year (-€62,999)
- Current investments +€115,000
new in 2024: €115,000
- Receivables within one year +€62,999
up €62,999 (+341.1%), from €18,467 to €81,466
of which Trade receivables: +€62,994
- Reserves +€51,608
up €51,608 (+48.8%), from €105,660 to €157,268
of which Distributable reserves: +€51,608
- Tax, wage and social debts -€9,187
down €9,187 (-45.1%), from €20,378 to €11,191
of which Taxes: -€12,687
- Accrued charges and deferred income +€8,883
up €8,883 (+355.6%), from €2,498 to €11,381
- Other debts +€7,202
up €7,202 (+36.2%), from €19,886 to €27,088
- Gross operating margin +€3,211
up €3,211 (+4.6%), from €70,346 to €73,557
- Depreciation -€2,976
down €2,976 (-79.1%), from €3,765 to €788
- Taxes +€1,512
up €1,512 (+7.8%), from €19,267 to €20,780
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €159,777 | €217,441 | +€57,665 | +36.1% |
| Fixed assets | 21/28 | €788 | - | -€788 | |
| Tangible fixed assets | 22/27 | €788 | - | -€788 | |
| Plant, machinery and equipment | 23 | €788 | - | -€788 | |
| Current assets | 29/58 | €158,988 | €217,441 | +€58,453 | +36.8% |
| Amounts receivable within one year | 40/41 | €18,467 | €81,466 | +€62,999 | +341.1% |
| Trade receivables | 40 | €18,467 | €81,461 | +€62,994 | +341.1% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Current investments | 50/53 | - | €115,000 | +€115,000 | |
| Cash at bank and in hand | 54/58 | €139,344 | €19,352 | -€119,991 | -86.1% |
| Deferred charges and accrued income | 490/1 | €1,177 | €1,623 | +€445 | +37.8% |
| Total equity and liabilities | 10/49 | €159,777 | €217,441 | +€57,665 | +36.1% |
| Equity | 10/15 | €115,907 | €167,516 | +€51,608 | +44.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €105,660 | €157,268 | +€51,608 | +48.8% |
| Non-distributable reserves | 130/1 | €1,060 | €1,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,060 | €1,060 | = | 0.0% |
| Distributable reserves | 133 | €104,600 | €156,208 | +€51,608 | +49.3% |
| Profit (loss) carried forward | 14 | €247 | €247 | = | 0.0% |
| Amounts payable | 17/49 | €43,869 | €49,925 | +€6,056 | +13.8% |
| Amounts payable within one year | 42/48 | €41,371 | €38,545 | -€2,827 | -6.8% |
| Trade debts | 44 | €1,108 | €266 | -€841 | -76.0% |
| Suppliers | 440/4 | €1,108 | €266 | -€841 | -76.0% |
| Taxes, remuneration and social security | 45 | €20,378 | €11,191 | -€9,187 | -45.1% |
| Taxes | 450/3 | €20,378 | €7,691 | -€12,687 | -62.3% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | €19,886 | €27,088 | +€7,202 | +36.2% |
| Accrued charges and deferred income | 492/3 | €2,498 | €11,381 | +€8,883 | +355.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,765 | €788 | -€2,976 | -79.1% |
| Other operating charges | 640/8 | €968 | €731 | -€236 | -24.4% |
| Gross operating margin | 9900 | €70,346 | €73,557 | +€3,211 | +4.6% |
| Operating profit (loss) | 9901 | €65,614 | €72,038 | +€6,424 | +9.8% |
| Financial income | 75/76B | - | €400 | +€400 | |
| Recurring financial income | 75 | - | €400 | +€400 | |
| Financial charges | 65/66B | €43 | €49 | +€7 | +16.1% |
| Recurring financial charges | 65 | €43 | €49 | +€7 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | €65,571 | €72,388 | +€6,817 | +10.4% |
| Income taxes | 67/77 | €19,267 | €20,780 | +€1,512 | +7.8% |
| Profit (loss) for the period | 9904 | €46,304 | €51,608 | +€5,305 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,304 | €51,608 | +€5,305 | +11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.