Daco Consulting: 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.
Daco Consulting
Largest movements
- Cash -€292,293
down €292,293 (-78.9%), from €370,399 to €78,106
mainly Contributions, distributions and other (-€280,000) and Current investments (-€104,997)
- Current investments +€104,997
up €104,997 (+41.3%), from €254,162 to €359,159
- Receivables within one year -€13,432
down €13,432 (-37.8%), from €35,503 to €22,070
- Profit (loss) carried forward -€267,393
down €267,393 (-95.3%), from €280,489 to €13,096
- Reserves +€75,000
up €75,000 (+24.8%), from €301,860 to €376,860
of which Distributable reserves: +€75,000
- Other debts -€10,877
down €10,877 (-22.1%), from €49,151 to €38,274
- Gross operating margin +€10,358
up €10,358 (+9.6%), from €107,755 to €118,113
- Taxes +€5,755
up €5,755 (+19.5%), from €29,529 to €35,284
- Financial income +€2,765
up €2,765 (+34.0%), from €8,132 to €10,897
- Other operating charges -€1,907
down €1,907 (-76.3%), from €2,498 to €591
- Financial charges -€1,537
down €1,537 (-25.9%), from €5,935 to €4,398
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 | €660,959 | €460,965 | -€199,995 | -30.3% |
| Fixed assets | 21/28 | €896 | €1,629 | +€733 | +81.9% |
| Tangible fixed assets | 22/27 | €896 | €1,629 | +€733 | +81.9% |
| Plant, machinery and equipment | 23 | €623 | €1,629 | +€1,006 | +161% |
| Furniture and vehicles | 24 | €272 | - | -€272 | |
| Current assets | 29/58 | €660,064 | €459,336 | -€200,728 | -30.4% |
| Amounts receivable within one year | 40/41 | €35,503 | €22,070 | -€13,432 | -37.8% |
| Trade receivables | 40 | €35,503 | €22,070 | -€13,432 | -37.8% |
| Current investments | 50/53 | €254,162 | €359,159 | +€104,997 | +41.3% |
| Cash at bank and in hand | 54/58 | €370,399 | €78,106 | -€292,293 | -78.9% |
| Total equity and liabilities | 10/49 | €660,959 | €460,965 | -€199,995 | -30.3% |
| Equity | 10/15 | €600,949 | €408,556 | -€192,393 | -32.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €301,860 | €376,860 | +€75,000 | +24.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €300,000 | €375,000 | +€75,000 | +25.0% |
| Profit (loss) carried forward | 14 | €280,489 | €13,096 | -€267,393 | -95.3% |
| Amounts payable | 17/49 | €60,010 | €52,409 | -€7,602 | -12.7% |
| Amounts payable within one year | 42/48 | €60,010 | €52,409 | -€7,602 | -12.7% |
| Trade debts | 44 | €838 | €1,655 | +€817 | +97.6% |
| Suppliers | 440/4 | €838 | €1,655 | +€817 | +97.6% |
| Taxes, remuneration and social security | 45 | €10,022 | €12,480 | +€2,458 | +24.5% |
| Taxes | 450/3 | €10,022 | €12,480 | +€2,458 | +24.5% |
| Other amounts payable | 47/48 | €49,151 | €38,274 | -€10,877 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,943 | €1,129 | -€814 | -41.9% |
| Other operating charges | 640/8 | €2,498 | €591 | -€1,907 | -76.3% |
| Gross operating margin | 9900 | €107,755 | €118,113 | +€10,358 | +9.6% |
| Operating profit (loss) | 9901 | €103,314 | €116,393 | +€13,079 | +12.7% |
| Financial income | 75/76B | €8,132 | €10,897 | +€2,765 | +34.0% |
| Recurring financial income | 75 | €8,132 | €10,897 | +€2,765 | +34.0% |
| Financial charges | 65/66B | €5,935 | €4,398 | -€1,537 | -25.9% |
| Recurring financial charges | 65 | €5,935 | €4,398 | -€1,537 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €105,510 | €122,891 | +€17,381 | +16.5% |
| Income taxes | 67/77 | €29,529 | €35,284 | +€5,755 | +19.5% |
| Profit (loss) for the period | 9904 | €75,981 | €87,607 | +€11,626 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €75,981 | €87,607 | +€11,626 | +15.3% |
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 13 October 2026 via checked.be.