DACOMAT: 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.
DACOMAT
Largest movements
- Cash +€27,538
up €27,538 (+267.7%), from €10,288 to €37,826
mainly Net result for the year (+€23,542) and Depreciation (+€10,525)
- Tangible fixed assets -€8,029
down €8,029 (-46.8%), from €17,164 to €9,135
of which Furniture and vehicles: -€5,955
- Stocks and contracts -€4,500
no longer reported in 2025 (was €4,500)
- Deferred charges and accrued income +€3,686
up €3,686 (+33.0%), from €11,182 to €14,868
- Receivables within one year +€1,571
up €1,571 (+10.6%), from €14,866 to €16,437
of which Other amounts receivable: +€1,030
- Reserves +€20,000
up €20,000 (+52.8%), from €37,860 to €57,860
- Current portion of long-term debt -€3,737
down €3,737 (-57.9%), from €6,458 to €2,721
- Tax, wage and social debts +€3,713
up €3,713 (+81.8%), from €4,537 to €8,250
of which Taxes: +€4,250
- Profit (loss) carried forward +€3,542
up €3,542, from -€3,405 to €137
- Debts after one year -€2,721
no longer reported in 2025 (was €2,721)
- Gross operating margin +€39,153
up €39,153 (+237.4%), from €16,493 to €55,646
- Taxes +€9,913
up €9,913, from -€785 to €9,128
- Other operating charges +€1,225
up €1,225 (+93.7%), from €1,308 to €2,533
- Staff costs +€983
up €983 (+10.7%), from €9,202 to €10,186
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 | €57,999 | €78,266 | +€20,266 | +34.9% |
| Fixed assets | 21/28 | €17,164 | €9,135 | -€8,029 | -46.8% |
| Tangible fixed assets | 22/27 | €17,164 | €9,135 | -€8,029 | -46.8% |
| Plant, machinery and equipment | 23 | €4,607 | €2,533 | -€2,074 | -45.0% |
| Furniture and vehicles | 24 | €12,556 | €6,602 | -€5,955 | -47.4% |
| Current assets | 29/58 | €40,836 | €69,131 | +€28,295 | +69.3% |
| Stocks and contracts in progress | 3 | €4,500 | - | -€4,500 | |
| Contracts in progress | 37 | €4,500 | - | -€4,500 | |
| Amounts receivable within one year | 40/41 | €14,866 | €16,437 | +€1,571 | +10.6% |
| Trade receivables | 40 | €5,131 | €5,672 | +€541 | +10.5% |
| Other amounts receivable | 41 | €9,734 | €10,764 | +€1,030 | +10.6% |
| Cash at bank and in hand | 54/58 | €10,288 | €37,826 | +€27,538 | +267.7% |
| Deferred charges and accrued income | 490/1 | €11,182 | €14,868 | +€3,686 | +33.0% |
| Total equity and liabilities | 10/49 | €57,999 | €78,266 | +€20,266 | +34.9% |
| Equity | 10/15 | €40,655 | €64,197 | +€23,542 | +57.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €37,860 | €57,860 | +€20,000 | +52.8% |
| Distributable reserves | 133 | €37,860 | €57,860 | +€20,000 | +52.8% |
| Profit (loss) carried forward | 14 | -€3,405 | €137 | +€3,542 | |
| Amounts payable | 17/49 | €17,344 | €14,069 | -€3,275 | -18.9% |
| Amounts payable after more than one year | 17 | €2,721 | - | -€2,721 | |
| Financial debts | 170/4 | €2,721 | - | -€2,721 | |
| Amounts payable within one year | 42/48 | €14,623 | €14,069 | -€554 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €6,458 | €2,721 | -€3,737 | -57.9% |
| Trade debts | 44 | €3,273 | €701 | -€2,572 | -78.6% |
| Suppliers | 440/4 | €3,273 | €701 | -€2,572 | -78.6% |
| Taxes, remuneration and social security | 45 | €4,537 | €8,250 | +€3,713 | +81.8% |
| Taxes | 450/3 | €4,000 | €8,250 | +€4,250 | +106.3% |
| Remuneration and social security | 454/9 | €537 | - | -€537 | |
| Other amounts payable | 47/48 | €355 | €2,397 | +€2,042 | +574.7% |
| Remuneration, social security and pensions | 62 | €9,202 | €10,186 | +€983 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,761 | €10,525 | -€237 | -2.2% |
| Other operating charges | 640/8 | €1,308 | €2,533 | +€1,225 | +93.7% |
| Gross operating margin | 9900 | €16,493 | €55,646 | +€39,153 | +237.4% |
| Operating profit (loss) | 9901 | -€4,778 | €32,403 | +€37,181 | |
| Financial income | 75/76B | €698 | €1,001 | +€303 | +43.4% |
| Recurring financial income | 75 | €698 | €1,001 | +€303 | +43.4% |
| Financial charges | 65/66B | €404 | €734 | +€330 | +81.7% |
| Recurring financial charges | 65 | €404 | €734 | +€330 | +81.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,485 | €32,670 | +€37,154 | |
| Income taxes | 67/77 | -€785 | €9,128 | +€9,913 | |
| Profit (loss) for the period | 9904 | -€3,699 | €23,542 | +€27,241 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,699 | €23,542 | +€27,241 |
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.