DACOL CORPORATE: what changed
DACOL CORPORATE
Largest movements
- Tangible fixed assets -€43,774
down €43,774 (-21.0%), from €208,197 to €164,423
of which Land and buildings: -€41,438
- Cash -€30,954
down €30,954 (-25.5%), from €121,211 to €90,257
mainly Net result for the year (-€45,839) and Contributions, distributions and other (-€16,285)
- Reserves -€62,124
down €62,124 (-20.8%), from €298,849 to €236,725
- Tax, wage and social debts -€8,027
down €8,027 (-73.8%), from €10,877 to €2,850
- Debts after one year -€3,560
no longer reported in 2025 (was €3,560)
- Gross operating margin -€54,728
down €54,728 (-74.0%), from €73,983 to €19,254
- Taxes -€8,551
down €8,551 (-80.0%), from €10,689 to €2,138
- Financial charges -€6,706
down €6,706 (-86.4%), from €7,766 to €1,060
- Other operating charges -€3,940
down €3,940 (-17.9%), from €22,062 to €18,122
- Depreciation +€2,901
up €2,901 (+7.1%), from €40,873 to €43,774
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €345,720 | €268,166 | -€77,554 | -22.4% |
| Fixed assets | 21/28 | €208,197 | €164,423 | -€43,774 | -21.0% |
| Tangible fixed assets | 22/27 | €208,197 | €164,423 | -€43,774 | -21.0% |
| Land and buildings | 22 | €194,756 | €153,319 | -€41,438 | -21.3% |
| Plant, machinery and equipment | 23 | €11,807 | €9,916 | -€1,891 | -16.0% |
| Furniture and vehicles | 24 | €1,634 | €1,188 | -€446 | -27.3% |
| Current assets | 29/58 | €137,522 | €103,742 | -€33,780 | -24.6% |
| Amounts receivable within one year | 40/41 | €9,336 | €6,252 | -€3,083 | -33.0% |
| Trade receivables | 40 | €5,894 | €5,339 | -€554 | -9.4% |
| Other amounts receivable | 41 | €3,442 | €913 | -€2,529 | -73.5% |
| Cash at bank and in hand | 54/58 | €121,211 | €90,257 | -€30,954 | -25.5% |
| Deferred charges and accrued income | 490/1 | €6,976 | €7,233 | +€257 | +3.7% |
| Total equity and liabilities | 10/49 | €345,720 | €268,166 | -€77,554 | -22.4% |
| Equity | 10/15 | €317,449 | €255,325 | -€62,124 | -19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €298,849 | €236,725 | -€62,124 | -20.8% |
| Distributable reserves | 133 | €298,849 | €236,725 | -€62,124 | -20.8% |
| Amounts payable | 17/49 | €28,270 | €12,841 | -€15,430 | -54.6% |
| Amounts payable after more than one year | 17 | €3,560 | - | -€3,560 | |
| Financial debts | 170/4 | €3,560 | - | -€3,560 | |
| Amounts payable within one year | 42/48 | €24,710 | €12,841 | -€11,870 | -48.0% |
| Current portion of amounts payable after more than one year | 42 | €6,762 | €3,560 | -€3,202 | -47.3% |
| Trade debts | 44 | €7,072 | €6,430 | -€641 | -9.1% |
| Suppliers | 440/4 | €7,072 | €6,430 | -€641 | -9.1% |
| Taxes, remuneration and social security | 45 | €10,877 | €2,850 | -€8,027 | -73.8% |
| Taxes | 450/3 | €10,877 | €2,850 | -€8,027 | -73.8% |
| Remuneration, social security and pensions | 62 | -€1,125 | - | +€1,125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,873 | €43,774 | +€2,901 | +7.1% |
| Other operating charges | 640/8 | €22,062 | €18,122 | -€3,940 | -17.9% |
| Gross operating margin | 9900 | €73,983 | €19,254 | -€54,728 | -74.0% |
| Operating profit (loss) | 9901 | €12,172 | -€42,642 | -€54,814 | |
| Financial income | 75/76B | €145 | - | -€145 | |
| Recurring financial income | 75 | €145 | - | -€145 | |
| Financial charges | 65/66B | €7,766 | €1,060 | -€6,706 | -86.4% |
| Recurring financial charges | 65 | €7,766 | €1,060 | -€6,706 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | €4,552 | -€43,701 | -€48,254 | |
| Income taxes | 67/77 | €10,689 | €2,138 | -€8,551 | -80.0% |
| Profit (loss) for the period | 9904 | -€6,136 | -€45,839 | -€39,703 | -647% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,136 | -€45,839 | -€39,703 | -647% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.