DACRO SERVICES: 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.
DACRO SERVICES
Largest movements
- Cash -€8,350
down €8,350 (-21.8%), from €38,252 to €29,902
mainly Other debts (-€20,387) and Receivables within one year (-€5,892)
- Receivables within one year +€5,892
up €5,892 (+52.0%), from €11,336 to €17,228
of which Other amounts receivable: +€7,707
- Tangible fixed assets -€5,416
down €5,416 (-26.1%), from €20,789 to €15,374
of which Plant, machinery and equipment: -€3,407
- Other debts -€20,387
down €20,387 (-57.8%), from €35,265 to €14,878
- Reserves +€13,565
up €13,565 (+311%), from €4,360 to €17,925
- Profit (loss) carried forward -€13,018
down €13,018 (-100%), from €13,018 to €0
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts +€5,914
up €5,914 (+358%), from €1,650 to €7,564
- Gross operating margin +€9,114
up €9,114 (+42.0%), from €21,708 to €30,822
- Taxes +€4,771
up €4,771 (+282%), from €1,694 to €6,465
- Depreciation +€1,113
up €1,113 (+18.8%), from €5,935 to €7,048
- Other operating charges +€409
up €409 (+38.4%), from €1,066 to €1,476
- Financial income +€385
up €385 (+91,679%), from €0 to €385
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.
Derived cash bridge
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 | €71,019 | €63,699 | -€7,320 | -10.3% |
| Fixed assets | 21/28 | €20,789 | €15,374 | -€5,416 | -26.1% |
| Tangible fixed assets | 22/27 | €20,789 | €15,374 | -€5,416 | -26.1% |
| Land and buildings | 22 | €377 | €56 | -€321 | -85.1% |
| Plant, machinery and equipment | 23 | €12,776 | €9,368 | -€3,407 | -26.7% |
| Furniture and vehicles | 24 | €7,637 | €5,950 | -€1,688 | -22.1% |
| Current assets | 29/58 | €50,230 | €48,325 | -€1,904 | -3.8% |
| Amounts receivable within one year | 40/41 | €11,336 | €17,228 | +€5,892 | +52.0% |
| Trade receivables | 40 | €8,469 | €6,654 | -€1,816 | -21.4% |
| Other amounts receivable | 41 | €2,867 | €10,574 | +€7,707 | +269% |
| Cash at bank and in hand | 54/58 | €38,252 | €29,902 | -€8,350 | -21.8% |
| Deferred charges and accrued income | 490/1 | €641 | €1,195 | +€554 | +86.4% |
| Total equity and liabilities | 10/49 | €71,019 | €63,699 | -€7,320 | -10.3% |
| Equity | 10/15 | €23,578 | €36,525 | +€12,947 | +54.9% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €4,360 | €17,925 | +€13,565 | +311% |
| Distributable reserves | 133 | €4,360 | €17,925 | +€13,565 | +311% |
| Profit (loss) carried forward | 14 | €13,018 | €0 | -€13,018 | -100% |
| Amounts payable | 17/49 | €47,441 | €27,174 | -€20,267 | -42.7% |
| Amounts payable within one year | 42/48 | €47,441 | €27,174 | -€20,267 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €31 | €32 | +€1 | +3.2% |
| Credit institutions | 430/8 | €31 | €32 | +€1 | +3.2% |
| Trade debts | 44 | €10,495 | €4,700 | -€5,795 | -55.2% |
| Suppliers | 440/4 | €10,495 | €4,700 | -€5,795 | -55.2% |
| Taxes, remuneration and social security | 45 | €1,650 | €7,564 | +€5,914 | +358% |
| Taxes | 450/3 | €1,650 | €7,564 | +€5,914 | +358% |
| Other amounts payable | 47/48 | €35,265 | €14,878 | -€20,387 | -57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,935 | €7,048 | +€1,113 | +18.8% |
| Other operating charges | 640/8 | €1,066 | €1,476 | +€409 | +38.4% |
| Non-recurring operating charges | 66A | - | €613 | +€613 | |
| Gross operating margin | 9900 | €21,708 | €30,822 | +€9,114 | +42.0% |
| Operating profit (loss) | 9901 | €14,707 | €21,686 | +€6,979 | +47.5% |
| Financial income | 75/76B | €0 | €385 | +€385 | +91,679% |
| Recurring financial income | 75 | €0 | €385 | +€385 | +91,679% |
| Financial charges | 65/66B | €221 | €181 | -€40 | -18.2% |
| Recurring financial charges | 65 | €221 | €181 | -€40 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €14,486 | €21,890 | +€7,404 | +51.1% |
| Income taxes | 67/77 | €1,694 | €6,465 | +€4,771 | +282% |
| Profit (loss) for the period | 9904 | €12,792 | €15,425 | +€2,633 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,792 | €15,425 | +€2,633 | +20.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.