DACOLA: 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.
DACOLA
Largest movements
- Cash +€8,329
up €8,329 (+14.1%), from €59,094 to €67,424
mainly Net result for the year (+€27,936) and Trade debts (+€2,224)
- Tangible fixed assets -€1,892
down €1,892 (-33.5%), from €5,641 to €3,750
- Reserves +€27,936
up €27,936 (+54.1%), from €51,668 to €79,604
of which Distributable reserves: +€27,936
- Current portion of long-term debt -€11,649
no longer reported in 2024 (was €11,649)
- Debts after one year -€8,654
no longer reported in 2024 (was €8,654)
- Tax, wage and social debts -€3,797
down €3,797 (-24.2%), from €15,712 to €11,915
of which Taxes: -€3,926
- Trade debts +€2,224
up €2,224 (+110%), from €2,029 to €4,253
- Gross operating margin -€13,754
down €13,754 (-14.7%), from €93,714 to €79,960
- Staff costs -€11,305
down €11,305 (-22.7%), from €49,767 to €38,462
- Financial charges -€1,258
no longer reported in 2024 (was €1,258)
- Taxes -€1,056
down €1,056 (-8.6%), from €12,223 to €11,168
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.
Derived cash bridge
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 | €113,713 | €119,774 | +€6,061 | +5.3% |
| Fixed assets | 21/28 | €5,641 | €3,750 | -€1,892 | -33.5% |
| Tangible fixed assets | 22/27 | €5,641 | €3,750 | -€1,892 | -33.5% |
| Plant, machinery and equipment | 23 | €5,641 | €3,750 | -€1,892 | -33.5% |
| Current assets | 29/58 | €108,072 | €116,024 | +€7,952 | +7.4% |
| Stocks and contracts in progress | 3 | €1,466 | €1,568 | +€102 | +6.9% |
| Stocks | 30/36 | €1,466 | €1,568 | +€102 | +6.9% |
| Amounts receivable within one year | 40/41 | €44,839 | €44,290 | -€549 | -1.2% |
| Other amounts receivable | 41 | €44,839 | €44,290 | -€549 | -1.2% |
| Cash at bank and in hand | 54/58 | €59,094 | €67,424 | +€8,329 | +14.1% |
| Deferred charges and accrued income | 490/1 | €2,672 | €2,743 | +€70 | +2.6% |
| Total equity and liabilities | 10/49 | €113,713 | €119,774 | +€6,061 | +5.3% |
| Equity | 10/15 | €75,670 | €103,606 | +€27,936 | +36.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,668 | €79,604 | +€27,936 | +54.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,808 | €77,744 | +€27,936 | +56.1% |
| Profit (loss) carried forward | 14 | €11,602 | €11,602 | = | 0.0% |
| Amounts payable | 17/49 | €38,044 | €16,168 | -€21,876 | -57.5% |
| Amounts payable after more than one year | 17 | €8,654 | - | -€8,654 | |
| Financial debts | 170/4 | €8,654 | - | -€8,654 | |
| Amounts payable within one year | 42/48 | €29,390 | €16,168 | -€13,222 | -45.0% |
| Current portion of amounts payable after more than one year | 42 | €11,649 | - | -€11,649 | |
| Trade debts | 44 | €2,029 | €4,253 | +€2,224 | +110% |
| Suppliers | 440/4 | €2,029 | €4,253 | +€2,224 | +110% |
| Taxes, remuneration and social security | 45 | €15,712 | €11,915 | -€3,797 | -24.2% |
| Taxes | 450/3 | €15,094 | €11,168 | -€3,926 | -26.0% |
| Remuneration and social security | 454/9 | €618 | €747 | +€129 | +20.9% |
| Remuneration, social security and pensions | 62 | €49,767 | €38,462 | -€11,305 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,469 | €1,892 | -€577 | -23.4% |
| Other operating charges | 640/8 | €357 | €502 | +€146 | +40.8% |
| Gross operating margin | 9900 | €93,714 | €79,960 | -€13,754 | -14.7% |
| Operating profit (loss) | 9901 | €41,121 | €39,104 | -€2,018 | -4.9% |
| Financial charges | 65/66B | €1,258 | - | -€1,258 | |
| Recurring financial charges | 65 | €1,258 | - | -€1,258 | |
| Profit (loss) for the period before taxes | 9903 | €39,863 | €39,104 | -€759 | -1.9% |
| Income taxes | 67/77 | €12,223 | €11,168 | -€1,056 | -8.6% |
| Profit (loss) for the period | 9904 | €27,640 | €27,936 | +€296 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,640 | €27,936 | +€296 | +1.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.