DACHA: 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.
DACHA
Largest movements
- Tangible fixed assets +€22,447
up €22,447 (+415.5%), from €5,403 to €27,850
of which Furniture and vehicles: +€22,622
- Cash +€15,504
up €15,504 (+30.4%), from €51,011 to €66,514
mainly Trade debts (+€39,237) and Net result for the year (+€10,537)
- Stocks and contracts +€10,416
up €10,416 (+16.4%), from €63,503 to €73,919
- Receivables within one year +€5,297
up €5,297 (+195.7%), from €2,707 to €8,004
of which Other amounts receivable: +€4,942
- Deferred charges and accrued income -€3,612
no longer reported in 2025 (was €3,612)
- Trade debts +€39,237
up €39,237 (+146.3%), from €26,820 to €66,058
- Profit (loss) carried forward +€10,537
up €10,537 (+9.6%), from €110,325 to €120,862
- Gross operating margin -€30,705
down €30,705 (-32.6%), from €94,286 to €63,581
- Staff costs -€27,337
down €27,337 (-37.3%), from €73,249 to €45,912
- Depreciation -€1,865
down €1,865 (-48.8%), from €3,824 to €1,959
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 | €182,483 | €232,534 | +€50,052 | +27.4% |
| Fixed assets | 21/28 | €61,650 | €84,097 | +€22,447 | +36.4% |
| Intangible fixed assets | 21 | €55,776 | €55,776 | = | 0.0% |
| Tangible fixed assets | 22/27 | €5,403 | €27,850 | +€22,447 | +415.5% |
| Land and buildings | 22 | €3,071 | €2,896 | -€175 | -5.7% |
| Furniture and vehicles | 24 | €2,332 | €24,954 | +€22,622 | +970.3% |
| Financial fixed assets | 28 | €471 | €471 | = | 0.0% |
| Current assets | 29/58 | €120,833 | €148,437 | +€27,605 | +22.8% |
| Stocks and contracts in progress | 3 | €63,503 | €73,919 | +€10,416 | +16.4% |
| Stocks | 30/36 | €63,503 | €73,919 | +€10,416 | +16.4% |
| Amounts receivable within one year | 40/41 | €2,707 | €8,004 | +€5,297 | +195.7% |
| Trade receivables | 40 | - | €355 | +€355 | |
| Other amounts receivable | 41 | €2,707 | €7,648 | +€4,942 | +182.6% |
| Cash at bank and in hand | 54/58 | €51,011 | €66,514 | +€15,504 | +30.4% |
| Deferred charges and accrued income | 490/1 | €3,612 | - | -€3,612 | |
| Total equity and liabilities | 10/49 | €182,483 | €232,534 | +€50,052 | +27.4% |
| Equity | 10/15 | €124,579 | €135,116 | +€10,537 | +8.5% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,325 | €120,862 | +€10,537 | +9.6% |
| Amounts payable | 17/49 | €57,904 | €97,419 | +€39,515 | +68.2% |
| Amounts payable within one year | 42/48 | €57,904 | €97,419 | +€39,515 | +68.2% |
| Trade debts | 44 | €26,820 | €66,058 | +€39,237 | +146.3% |
| Suppliers | 440/4 | €26,820 | €66,058 | +€39,237 | +146.3% |
| Taxes, remuneration and social security | 45 | €16,311 | €14,829 | -€1,482 | -9.1% |
| Remuneration and social security | 454/9 | €16,311 | €14,829 | -€1,482 | -9.1% |
| Other amounts payable | 47/48 | €14,772 | €16,532 | +€1,759 | +11.9% |
| Remuneration, social security and pensions | 62 | €73,249 | €45,912 | -€27,337 | -37.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,824 | €1,959 | -€1,865 | -48.8% |
| Other operating charges | 640/8 | €155 | €150 | -€5 | -2.9% |
| Gross operating margin | 9900 | €94,286 | €63,581 | -€30,705 | -32.6% |
| Operating profit (loss) | 9901 | €17,060 | €15,561 | -€1,499 | -8.8% |
| Financial income | 75/76B | €30 | €65 | +€35 | +116.1% |
| Recurring financial income | 75 | €30 | €65 | +€35 | +116.1% |
| Financial charges | 65/66B | €4,591 | €5,070 | +€479 | +10.4% |
| Recurring financial charges | 65 | €4,591 | €5,070 | +€479 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €12,499 | €10,556 | -€1,943 | -15.5% |
| Income taxes | 67/77 | - | €19 | +€19 | |
| Profit (loss) for the period | 9904 | €12,499 | €10,537 | -€1,962 | -15.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,499 | €10,537 | -€1,962 | -15.7% |
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 12 October 2026 via checked.be.