DACOR: 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.
DACOR
Largest movements
- Cash -€68,238
down €68,238 (-69.5%), from €98,228 to €29,990
mainly Contributions, distributions and other (-€109,252) and Tax, wage and social debts (-€20,291)
- Receivables within one year +€2,772
up €2,772 (+19.7%), from €14,077 to €16,848
of which Other amounts receivable: +€3,683
- Tangible fixed assets -€1,494
down €1,494 (-38.1%), from €3,923 to €2,429
of which Furniture and vehicles: -€977
- Reserves -€64,517
down €64,517 (-81.4%), from €79,252 to €14,735
- Tax, wage and social debts -€20,291
down €20,291 (-71.8%), from €28,257 to €7,966
- Other debts +€17,446
up €17,446 (+764.3%), from €2,283 to €19,729
- Trade debts +€1,476
up €1,476 (+27.5%), from €5,366 to €6,843
- Gross operating margin +€19,573
up €19,573 (+48.7%), from €40,217 to €59,791
- Taxes +€4,119
up €4,119 (+50.2%), from €8,197 to €12,317
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 | €116,358 | €50,472 | -€65,885 | -56.6% |
| Fixed assets | 21/28 | €3,923 | €2,429 | -€1,494 | -38.1% |
| Tangible fixed assets | 22/27 | €3,923 | €2,429 | -€1,494 | -38.1% |
| Plant, machinery and equipment | 23 | €2,868 | €2,351 | -€517 | -18.0% |
| Furniture and vehicles | 24 | €1,055 | €78 | -€977 | -92.6% |
| Current assets | 29/58 | €112,435 | €48,043 | -€64,391 | -57.3% |
| Amounts receivable within one year | 40/41 | €14,077 | €16,848 | +€2,772 | +19.7% |
| Trade receivables | 40 | €14,077 | €13,165 | -€912 | -6.5% |
| Other amounts receivable | 41 | - | €3,683 | +€3,683 | |
| Cash at bank and in hand | 54/58 | €98,228 | €29,990 | -€68,238 | -69.5% |
| Deferred charges and accrued income | 490/1 | €130 | €1,205 | +€1,075 | +826.7% |
| Total equity and liabilities | 10/49 | €116,358 | €50,472 | -€65,885 | -56.6% |
| Equity | 10/15 | €80,451 | €15,935 | -€64,517 | -80.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €79,252 | €14,735 | -€64,517 | -81.4% |
| Distributable reserves | 133 | €79,252 | €14,735 | -€64,517 | -81.4% |
| Profit (loss) carried forward | 14 | €200 | €200 | = | 0.0% |
| Amounts payable | 17/49 | €35,906 | €34,538 | -€1,368 | -3.8% |
| Amounts payable within one year | 42/48 | €35,906 | €34,538 | -€1,368 | -3.8% |
| Trade debts | 44 | €5,366 | €6,843 | +€1,476 | +27.5% |
| Suppliers | 440/4 | €5,366 | €6,843 | +€1,476 | +27.5% |
| Taxes, remuneration and social security | 45 | €28,257 | €7,966 | -€20,291 | -71.8% |
| Taxes | 450/3 | €28,257 | €7,966 | -€20,291 | -71.8% |
| Other amounts payable | 47/48 | €2,283 | €19,729 | +€17,446 | +764.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,121 | €1,494 | +€373 | +33.3% |
| Other operating charges | 640/8 | €1,378 | €1,011 | -€367 | -26.7% |
| Gross operating margin | 9900 | €40,217 | €59,791 | +€19,573 | +48.7% |
| Operating profit (loss) | 9901 | €37,718 | €57,286 | +€19,567 | +51.9% |
| Financial income | 75/76B | €5 | €0 | -€5 | -91.6% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -91.6% |
| Financial charges | 65/66B | €142 | €235 | +€93 | +65.3% |
| Recurring financial charges | 65 | €142 | €235 | +€93 | +65.3% |
| Profit (loss) for the period before taxes | 9903 | €37,582 | €57,051 | +€19,470 | +51.8% |
| Income taxes | 67/77 | €8,197 | €12,317 | +€4,119 | +50.2% |
| Profit (loss) for the period | 9904 | €29,384 | €44,735 | +€15,351 | +52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,384 | €44,735 | +€15,351 | +52.2% |
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.