DACIL: 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.
DACIL
Largest movements
- Tangible fixed assets +€28,068
up €28,068 (+143.2%), from €19,594 to €47,663
of which Furniture and vehicles: +€24,112
- Cash +€16,172
up €16,172 (+17.3%), from €93,496 to €109,669
mainly Net result for the year (+€28,453) and Debts after one year (+€19,021)
- Receivables within one year +€3,879
new in 2025: €3,879
of which Other amounts receivable: +€2,593
- Reserves +€28,453
up €28,453 (+36.1%), from €78,765 to €107,217
- Debts after one year +€19,021
new in 2025: €19,021
- Tax, wage and social debts -€11,639
down €11,639 (-80.4%), from €14,484 to €2,845
of which Taxes: -€7,415
- Other debts +€7,470
up €7,470 (+747.6%), from €999 to €8,469
- Current portion of long-term debt +€5,532
new in 2025: €5,532
- Gross operating margin +€10,395
up €10,395 (+12.6%), from €82,402 to €92,797
- Depreciation +€5,537
up €5,537 (+223.0%), from €2,483 to €8,021
- Taxes -€2,370
down €2,370 (-18.8%), from €12,626 to €10,256
- Staff costs +€2,187
up €2,187 (+5.3%), from €41,138 to €43,325
- Financial charges +€1,129
up €1,129 (+396.6%), from €285 to €1,414
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 | €119,229 | €167,015 | +€47,785 | +40.1% |
| Fixed assets | 21/28 | €19,594 | €47,663 | +€28,068 | +143.2% |
| Tangible fixed assets | 22/27 | €19,594 | €47,663 | +€28,068 | +143.2% |
| Land and buildings | 22 | €12,091 | €11,413 | -€678 | -5.6% |
| Plant, machinery and equipment | 23 | €5,862 | €10,497 | +€4,635 | +79.1% |
| Furniture and vehicles | 24 | €1,641 | €25,753 | +€24,112 | +1468.9% |
| Current assets | 29/58 | €99,635 | €119,352 | +€19,717 | +19.8% |
| Stocks and contracts in progress | 3 | €4,051 | €4,076 | +€25 | +0.6% |
| Stocks | 30/36 | €4,051 | €4,076 | +€25 | +0.6% |
| Amounts receivable within one year | 40/41 | - | €3,879 | +€3,879 | |
| Trade receivables | 40 | - | €1,287 | +€1,287 | |
| Other amounts receivable | 41 | - | €2,593 | +€2,593 | |
| Cash at bank and in hand | 54/58 | €93,496 | €109,669 | +€16,172 | +17.3% |
| Deferred charges and accrued income | 490/1 | €2,088 | €1,728 | -€360 | -17.2% |
| Total equity and liabilities | 10/49 | €119,229 | €167,015 | +€47,785 | +40.1% |
| Equity | 10/15 | €97,365 | €125,817 | +€28,453 | +29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €78,765 | €107,217 | +€28,453 | +36.1% |
| Distributable reserves | 133 | €78,765 | €107,217 | +€28,453 | +36.1% |
| Amounts payable | 17/49 | €21,865 | €41,197 | +€19,333 | +88.4% |
| Amounts payable after more than one year | 17 | - | €19,021 | +€19,021 | |
| Financial debts | 170/4 | - | €19,021 | +€19,021 | |
| Amounts payable within one year | 42/48 | €17,808 | €22,176 | +€4,369 | +24.5% |
| Current portion of amounts payable after more than one year | 42 | - | €5,532 | +€5,532 | |
| Trade debts | 44 | €2,325 | €5,330 | +€3,005 | +129.3% |
| Suppliers | 440/4 | €2,325 | €5,330 | +€3,005 | +129.3% |
| Taxes, remuneration and social security | 45 | €14,484 | €2,845 | -€11,639 | -80.4% |
| Taxes | 450/3 | €10,260 | €2,845 | -€7,415 | -72.3% |
| Remuneration and social security | 454/9 | €4,224 | - | -€4,224 | |
| Other amounts payable | 47/48 | €999 | €8,469 | +€7,470 | +747.6% |
| Accrued charges and deferred income | 492/3 | €4,057 | - | -€4,057 | |
| Remuneration, social security and pensions | 62 | €41,138 | €43,325 | +€2,187 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,483 | €8,021 | +€5,537 | +223.0% |
| Other operating charges | 640/8 | €1,719 | €2,127 | +€408 | +23.8% |
| Gross operating margin | 9900 | €82,402 | €92,797 | +€10,395 | +12.6% |
| Operating profit (loss) | 9901 | €37,062 | €39,324 | +€2,262 | +6.1% |
| Financial income | 75/76B | €178 | €798 | +€621 | +349.7% |
| Recurring financial income | 75 | €178 | €798 | +€621 | +349.7% |
| Financial charges | 65/66B | €285 | €1,414 | +€1,129 | +396.6% |
| Recurring financial charges | 65 | €285 | €1,414 | +€1,129 | +396.6% |
| Profit (loss) for the period before taxes | 9903 | €36,955 | €38,709 | +€1,754 | +4.7% |
| Income taxes | 67/77 | €12,626 | €10,256 | -€2,370 | -18.8% |
| Profit (loss) for the period | 9904 | €24,329 | €28,453 | +€4,124 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €24,329 | €28,453 | +€4,124 | +17.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.