DACO Construct: 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.
DACO Construct
Largest movements
- Cash +€22,431
up €22,431 (+54.8%), from €40,925 to €63,356
mainly Net result for the year (+€24,663) and Depreciation (+€1,944)
- Tangible fixed assets -€1,944
down €1,944 (-31.4%), from €6,185 to €4,241
of which Plant, machinery and equipment: -€1,679
- Receivables within one year -€828
down €828 (-17.2%), from €4,809 to €3,981
of which Trade receivables: -€1,496
- Reserves +€24,663
up €24,663 (+92.0%), from €26,817 to €51,479
- Tax, wage and social debts -€4,224
down €4,224 (-61.9%), from €6,825 to €2,601
of which Remuneration and social security: -€4,000
- Trade debts -€871
down €871 (-87.2%), from €999 to €128
- Gross operating margin +€21,508
up €21,508 (+152.5%), from €14,101 to €35,609
- Taxes +€4,776
up €4,776 (+169.1%), from €2,825 to €7,601
- Depreciation -€1,875
down €1,875 (-49.1%), from €3,819 to €1,944
- Other operating charges +€453
up €453 (+55.7%), from €813 to €1,266
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 | €53,326 | €73,081 | +€19,755 | +37.0% |
| Fixed assets | 21/28 | €6,185 | €4,241 | -€1,944 | -31.4% |
| Tangible fixed assets | 22/27 | €6,185 | €4,241 | -€1,944 | -31.4% |
| Plant, machinery and equipment | 23 | €5,700 | €4,021 | -€1,679 | -29.5% |
| Furniture and vehicles | 24 | €485 | €221 | -€265 | -54.6% |
| Current assets | 29/58 | €47,141 | €68,839 | +€21,699 | +46.0% |
| Amounts receivable within one year | 40/41 | €4,809 | €3,981 | -€828 | -17.2% |
| Trade receivables | 40 | €3,148 | €1,652 | -€1,496 | -47.5% |
| Other amounts receivable | 41 | €1,661 | €2,329 | +€668 | +40.2% |
| Cash at bank and in hand | 54/58 | €40,925 | €63,356 | +€22,431 | +54.8% |
| Deferred charges and accrued income | 490/1 | €1,407 | €1,503 | +€96 | +6.8% |
| Total equity and liabilities | 10/49 | €53,326 | €73,081 | +€19,755 | +37.0% |
| Equity | 10/15 | €45,417 | €70,079 | +€24,663 | +54.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,817 | €51,479 | +€24,663 | +92.0% |
| Distributable reserves | 133 | €26,817 | €51,479 | +€24,663 | +92.0% |
| Amounts payable | 17/49 | €7,909 | €3,001 | -€4,908 | -62.1% |
| Amounts payable within one year | 42/48 | €7,909 | €2,815 | -€5,095 | -64.4% |
| Trade debts | 44 | €999 | €128 | -€871 | -87.2% |
| Suppliers | 440/4 | €999 | €128 | -€871 | -87.2% |
| Taxes, remuneration and social security | 45 | €6,825 | €2,601 | -€4,224 | -61.9% |
| Taxes | 450/3 | €2,825 | €2,601 | -€224 | -7.9% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €85 | €85 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €187 | +€187 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,819 | €1,944 | -€1,875 | -49.1% |
| Other operating charges | 640/8 | €813 | €1,266 | +€453 | +55.7% |
| Gross operating margin | 9900 | €14,101 | €35,609 | +€21,508 | +152.5% |
| Operating profit (loss) | 9901 | €9,469 | €32,399 | +€22,930 | +242.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €76 | €135 | +€59 | +78.1% |
| Recurring financial charges | 65 | €76 | €135 | +€59 | +78.1% |
| Profit (loss) for the period before taxes | 9903 | €9,393 | €32,264 | +€22,871 | +243.5% |
| Income taxes | 67/77 | €2,825 | €7,601 | +€4,776 | +169.1% |
| Profit (loss) for the period | 9904 | €6,568 | €24,663 | +€18,095 | +275.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,568 | €24,663 | +€18,095 | +275.5% |
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 29 September 2026 via checked.be.