Dacs Consulting: 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.
Dacs Consulting
Largest movements
- Receivables within one year +€278,798
up €278,798 (+704%), from €39,589 to €318,387
of which Other amounts receivable: +€268,879
- Cash -€191,341
down €191,341 (-40.0%), from €478,869 to €287,528
mainly Receivables within one year (-€278,798) and Tax, wage and social debts (-€36,514)
- Profit (loss) carried forward +€130,755
up €130,755 (+3,556%), from €3,677 to €134,432
- Tax, wage and social debts -€36,514
down €36,514 (-43.7%), from €83,473 to €46,959
- Other debts -€17,668
down €17,668 (-100%), from €17,668 to €0
- Reserves +€15,000
up €15,000 (+3.5%), from €423,403 to €438,403
- Gross operating margin +€26,940
up €26,940 (+16.9%), from €159,492 to €186,432
- Financial income +€6,631
new in 2025: €6,631
- Taxes -€2,804
down €2,804 (-6.1%), from €45,696 to €42,893
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 | €536,667 | €627,241 | +€90,574 | +16.9% |
| Fixed assets | 21/28 | €18,210 | €21,326 | +€3,117 | +17.1% |
| Tangible fixed assets | 22/27 | €18,210 | €21,326 | +€3,117 | +17.1% |
| Land and buildings | 22 | €6,160 | €7,583 | +€1,423 | +23.1% |
| Furniture and vehicles | 24 | €12,049 | €13,743 | +€1,694 | +14.1% |
| Current assets | 29/58 | €518,458 | €605,915 | +€87,457 | +16.9% |
| Amounts receivable within one year | 40/41 | €39,589 | €318,387 | +€278,798 | +704% |
| Trade receivables | 40 | €39,531 | €49,450 | +€9,919 | +25.1% |
| Other amounts receivable | 41 | €58 | €268,937 | +€268,879 | +461,357% |
| Cash at bank and in hand | 54/58 | €478,869 | €287,528 | -€191,341 | -40.0% |
| Total equity and liabilities | 10/49 | €536,667 | €627,241 | +€90,574 | +16.9% |
| Equity | 10/15 | €432,081 | €577,836 | +€145,755 | +33.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €423,403 | €438,403 | +€15,000 | +3.5% |
| Distributable reserves | 133 | €423,403 | €438,403 | +€15,000 | +3.5% |
| Profit (loss) carried forward | 14 | €3,677 | €134,432 | +€130,755 | +3,556% |
| Amounts payable | 17/49 | €104,587 | €49,406 | -€55,181 | -52.8% |
| Amounts payable within one year | 42/48 | €104,587 | €49,406 | -€55,181 | -52.8% |
| Trade debts | 44 | €3,446 | €2,447 | -€999 | -29.0% |
| Suppliers | 440/4 | €3,446 | €2,447 | -€999 | -29.0% |
| Taxes, remuneration and social security | 45 | €83,473 | €46,959 | -€36,514 | -43.7% |
| Taxes | 450/3 | €83,473 | €46,959 | -€36,514 | -43.7% |
| Other amounts payable | 47/48 | €17,668 | €0 | -€17,668 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,780 | €3,812 | +€1,032 | +37.1% |
| Other operating charges | 640/8 | €513 | €462 | -€51 | -10.0% |
| Gross operating margin | 9900 | €159,492 | €186,432 | +€26,940 | +16.9% |
| Operating profit (loss) | 9901 | €156,198 | €182,158 | +€25,959 | +16.6% |
| Financial income | 75/76B | - | €6,631 | +€6,631 | |
| Recurring financial income | 75 | - | €6,631 | +€6,631 | |
| Financial charges | 65/66B | €98 | €141 | +€43 | +43.6% |
| Recurring financial charges | 65 | €98 | €141 | +€43 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €156,100 | €188,647 | +€32,548 | +20.9% |
| Income taxes | 67/77 | €45,696 | €42,893 | -€2,804 | -6.1% |
| Profit (loss) for the period | 9904 | €110,403 | €145,755 | +€35,351 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €110,403 | €145,755 | +€35,351 | +32.0% |
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 22 October 2026 via checked.be.