DACOOL: what changed
What changed
DACOOL
NACE 28.250, Manufacture of machinery and equipment not elsewhere classified
filed annual accounts (NBB)
Net result for the year
€28,754
2024 · €14,284+€14,471
Equity
€238,375
2024 · €252,621-€14,246
Cash
€194,728
2024 · €294,765-€100,037
Balance sheet total
€374,888
2024 · €394,417-€19,529
Largest movements
Assets
- Cash -€100,037
down €100,037 (-33.9%), from €294,765 to €194,728
mainly Current investments (-€89,467) and Contributions, distributions and other (-€43,000)
- Current investments +€89,467
new in 2025: €89,467
- Tangible fixed assets -€14,974
down €14,974 (-25.3%), from €59,158 to €44,183
of which Other tangible fixed assets: -€10,803
Equity and liabilities
- Reserves -€14,300
down €14,300 (-9.2%), from €155,743 to €141,443
- Other debts -€12,449
down €12,449 (-9.6%), from €130,002 to €117,553
- Trade debts +€6,893
up €6,893 (+129%), from €5,324 to €12,217
Income statement
- Depreciation -€19,407
down €19,407 (-45.9%), from €42,248 to €22,841
- Taxes +€4,035
up €4,035 (+74.2%), from €5,440 to €9,475
- Gross operating margin -€3,324
down €3,324 (-4.5%), from €73,363 to €70,039
- Write-downs -€2,256
down €2,256 (-65.1%), from €3,465 to €1,209
- Financial income +€1,249
up €1,249 (+152%), from €821 to €2,071
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.
Result 2024
€14,284
Gross operating margin
-€3,324
Depreciation
+€19,407
Write-downs
+€2,256
Other operating charges
-€361
Financial income
+€1,249
Financial charges
-€722
Taxes
-€4,035
Result 2025
€28,754
raises the resultlowers the result
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.
From operations
+€40,296
Investment
-€97,333
Financing
-€43,000
Cash 2024
€294,765
From operations (derived)
+€40,296
Net result for the year
+€28,754
Depreciation
+€22,841
Stocks and contracts
-€3,844
Receivables within one year
-€2,045
Smaller working-capital items
-€101
Trade debts
+€6,893
Other debts
-€12,449
Accrued charges and deferred income
+€246
Investment (derived)
-€97,333
Investment in fixed assets (net)
-€7,866
Current investments
-€89,467
Financing
-€43,000
Contributions, distributions and other
-€43,000
Cash 2025
€194,728
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €394,417 | €374,888 | -€19,529 | -5.0% |
| Fixed assets | 21/28 | €59,158 | €44,183 | -€14,974 | -25.3% |
| Tangible fixed assets | 22/27 | €59,158 | €44,183 | -€14,974 | -25.3% |
| Furniture and vehicles | 24 | €15,611 | €11,440 | -€4,171 | -26.7% |
| Other tangible fixed assets | 26 | €43,546 | €32,743 | -€10,803 | -24.8% |
| Current assets | 29/58 | €335,259 | €330,705 | -€4,554 | -1.4% |
| Stocks and contracts in progress | 3 | €7,147 | €10,991 | +€3,844 | +53.8% |
| Stocks | 30/36 | €7,147 | €7,440 | +€293 | +4.1% |
| Contracts in progress | 37 | - | €3,551 | +€3,551 | |
| Amounts receivable within one year | 40/41 | €32,291 | €34,336 | +€2,045 | +6.3% |
| Trade receivables | 40 | €19,568 | €22,069 | +€2,500 | +12.8% |
| Other amounts receivable | 41 | €12,723 | €12,267 | -€456 | -3.6% |
| Current investments | 50/53 | - | €89,467 | +€89,467 | |
| Cash at bank and in hand | 54/58 | €294,765 | €194,728 | -€100,037 | -33.9% |
| Deferred charges and accrued income | 490/1 | €1,056 | €1,183 | +€127 | +12.1% |
| Total equity and liabilities | 10/49 | €394,417 | €374,888 | -€19,529 | -5.0% |
| Equity | 10/15 | €252,621 | €238,375 | -€14,246 | -5.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €155,743 | €141,443 | -€14,300 | -9.2% |
| Distributable reserves | 133 | €155,743 | €141,443 | -€14,300 | -9.2% |
| Profit (loss) carried forward | 14 | €90,678 | €90,732 | +€54 | +0.1% |
| Amounts payable | 17/49 | €141,796 | €136,513 | -€5,283 | -3.7% |
| Amounts payable after more than one year | 17 | €800 | €800 | = | 0.0% |
| Other amounts payable | 178/9 | €800 | €800 | = | 0.0% |
| Amounts payable within one year | 42/48 | €135,326 | €129,797 | -€5,530 | -4.1% |
| Trade debts | 44 | €5,324 | €12,217 | +€6,893 | +129% |
| Suppliers | 440/4 | €5,324 | €12,217 | +€6,893 | +129% |
| Taxes, remuneration and social security | 45 | - | €27 | +€27 | |
| Taxes | 450/3 | - | €27 | +€27 | |
| Other amounts payable | 47/48 | €130,002 | €117,553 | -€12,449 | -9.6% |
| Accrued charges and deferred income | 492/3 | €5,670 | €5,916 | +€246 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,248 | €22,841 | -€19,407 | -45.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,465 | €1,209 | -€2,256 | -65.1% |
| Other operating charges | 640/8 | €4,003 | €4,364 | +€361 | +9.0% |
| Gross operating margin | 9900 | €73,363 | €70,039 | -€3,324 | -4.5% |
| Operating profit (loss) | 9901 | €23,648 | €41,626 | +€17,978 | +76.0% |
| Financial income | 75/76B | €821 | €2,071 | +€1,249 | +152% |
| Recurring financial income | 75 | €821 | €2,071 | +€1,249 | +152% |
| Financial charges | 65/66B | €4,746 | €5,468 | +€722 | +15.2% |
| Recurring financial charges | 65 | €4,746 | €5,468 | +€722 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €19,723 | €38,229 | +€18,506 | +93.8% |
| Income taxes | 67/77 | €5,440 | €9,475 | +€4,035 | +74.2% |
| Profit (loss) for the period | 9904 | €14,284 | €28,754 | +€14,471 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €14,284 | €28,754 | +€14,471 | +101% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.