DACI TAX CONSULT: 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.
DACI TAX CONSULT
Largest movements
- Receivables within one year +€103,869
up €103,869 (+56.2%), from €184,751 to €288,619
of which Other amounts receivable: +€52,301
- Cash +€25,240
up €25,240 (+112%), from €22,576 to €47,816
mainly Net result for the year (+€159,682) and Trade debts (+€32,379)
- Profit (loss) carried forward +€69,682
up €69,682 (+137%), from €50,902 to €120,584
- Trade debts +€32,379
up €32,379 (+229%), from €14,131 to €46,511
- Tax, wage and social debts +€17,169
up €17,169 (+46.1%), from €37,216 to €54,386
of which Taxes: +€18,919
- Debts after one year +€6,494
new in 2025: €6,494
- Gross operating margin +€22,271
up €22,271 (+12.4%), from €179,977 to €202,247
- Taxes +€5,350
up €5,350 (+18.2%), from €29,446 to €34,796
- Depreciation -€2,088
down €2,088 (-23.6%), from €8,828 to €6,740
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
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 | €223,002 | €350,870 | +€127,868 | +57.3% |
| Fixed assets | 21/28 | €14,415 | €11,015 | -€3,400 | -23.6% |
| Tangible fixed assets | 22/27 | €14,415 | €11,015 | -€3,400 | -23.6% |
| Furniture and vehicles | 24 | €14,415 | €11,015 | -€3,400 | -23.6% |
| Current assets | 29/58 | €208,587 | €339,855 | +€131,268 | +62.9% |
| Amounts receivable within one year | 40/41 | €184,751 | €288,619 | +€103,869 | +56.2% |
| Trade receivables | 40 | €161,105 | €212,672 | +€51,567 | +32.0% |
| Other amounts receivable | 41 | €23,646 | €75,947 | +€52,301 | +221% |
| Current investments | 50/53 | €1,060 | €3,220 | +€2,160 | +204% |
| Cash at bank and in hand | 54/58 | €22,576 | €47,816 | +€25,240 | +112% |
| Deferred charges and accrued income | 490/1 | €200 | €200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €223,002 | €350,870 | +€127,868 | +57.3% |
| Equity | 10/15 | €74,502 | €144,184 | +€69,682 | +93.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,902 | €120,584 | +€69,682 | +137% |
| Amounts payable | 17/49 | €148,500 | €206,687 | +€58,186 | +39.2% |
| Amounts payable after more than one year | 17 | - | €6,494 | +€6,494 | |
| Financial debts | 170/4 | - | €6,494 | +€6,494 | |
| Amounts payable within one year | 42/48 | €148,500 | €200,171 | +€51,671 | +34.8% |
| Current portion of amounts payable after more than one year | 42 | €7,153 | €9,275 | +€2,122 | +29.7% |
| Trade debts | 44 | €14,131 | €46,511 | +€32,379 | +229% |
| Suppliers | 440/4 | €14,131 | €46,511 | +€32,379 | +229% |
| Taxes, remuneration and social security | 45 | €37,216 | €54,386 | +€17,169 | +46.1% |
| Taxes | 450/3 | €35,467 | €54,386 | +€18,919 | +53.3% |
| Remuneration and social security | 454/9 | €1,749 | - | -€1,749 | |
| Other amounts payable | 47/48 | €90,000 | €90,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €21 | +€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,828 | €6,740 | -€2,088 | -23.6% |
| Other operating charges | 640/8 | €1,408 | €654 | -€754 | -53.6% |
| Non-recurring operating charges | 66A | - | €735 | +€735 | |
| Gross operating margin | 9900 | €179,977 | €202,247 | +€22,271 | +12.4% |
| Operating profit (loss) | 9901 | €169,741 | €194,119 | +€24,378 | +14.4% |
| Financial income | 75/76B | €1,623 | €3,120 | +€1,497 | +92.2% |
| Recurring financial income | 75 | €1,623 | €3,120 | +€1,497 | +92.2% |
| Financial charges | 65/66B | €1,016 | €2,761 | +€1,745 | +172% |
| Recurring financial charges | 65 | €1,016 | €2,761 | +€1,745 | +172% |
| Profit (loss) for the period before taxes | 9903 | €170,348 | €194,478 | +€24,130 | +14.2% |
| Income taxes | 67/77 | €29,446 | €34,796 | +€5,350 | +18.2% |
| Profit (loss) for the period | 9904 | €140,902 | €159,682 | +€18,780 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €140,902 | €159,682 | +€18,780 | +13.3% |
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 22 October 2026 via checked.be.