DACS SERVICES: 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.
DACS SERVICES
Largest movements
- Cash -€35,417
down €35,417 (-68.3%), from €51,868 to €16,451
mainly Net result for the year (-€25,718) and Trade debts (-€20,572)
- Tangible fixed assets -€11,445
down €11,445 (-67.7%), from €16,915 to €5,469
of which Furniture and vehicles: -€11,347
- Receivables within one year -€3,380
down €3,380 (-2.2%), from €150,585 to €147,204
of which Trade receivables: -€6,645
- Profit (loss) carried forward -€25,718
down €25,718 (-15.6%), from €164,860 to €139,142
- Trade debts -€20,572
down €20,572 (-50.1%), from €41,088 to €20,517
- Tax, wage and social debts -€3,953
down €3,953 (-27.7%), from €14,291 to €10,338
of which Taxes: -€7,053
- Purchases and services +€65,880
up €65,880 (+21.9%), from €301,279 to €367,159
- Gross operating margin -€45,513
down €45,513, from €33,792 to -€11,721
- Depreciation -€4,302
down €4,302 (-27.3%), from €15,747 to €11,445
- Taxes -€4,155
no longer reported in 2024 (was €4,155)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,239 | €174,997 | -€50,243 | -22.3% |
| Fixed assets | 21/28 | €16,915 | €5,469 | -€11,445 | -67.7% |
| Tangible fixed assets | 22/27 | €16,915 | €5,469 | -€11,445 | -67.7% |
| Plant, machinery and equipment | 23 | €98 | - | -€98 | |
| Furniture and vehicles | 24 | €16,816 | €5,469 | -€11,347 | -67.5% |
| Current assets | 29/58 | €208,325 | €169,527 | -€38,798 | -18.6% |
| Amounts receivable within one year | 40/41 | €150,585 | €147,204 | -€3,380 | -2.2% |
| Trade receivables | 40 | €105,702 | €99,058 | -€6,645 | -6.3% |
| Other amounts receivable | 41 | €44,882 | €48,147 | +€3,264 | +7.3% |
| Cash at bank and in hand | 54/58 | €51,868 | €16,451 | -€35,417 | -68.3% |
| Deferred charges and accrued income | 490/1 | €5,872 | €5,872 | = | 0.0% |
| Total equity and liabilities | 10/49 | €225,239 | €174,997 | -€50,243 | -22.3% |
| Equity | 10/15 | €169,860 | €144,142 | -€25,718 | -15.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,860 | €139,142 | -€25,718 | -15.6% |
| Amounts payable | 17/49 | €55,379 | €30,854 | -€24,525 | -44.3% |
| Amounts payable within one year | 42/48 | €55,379 | €30,854 | -€24,525 | -44.3% |
| Trade debts | 44 | €41,088 | €20,517 | -€20,572 | -50.1% |
| Suppliers | 440/4 | €41,088 | €20,517 | -€20,572 | -50.1% |
| Taxes, remuneration and social security | 45 | €14,291 | €10,338 | -€3,953 | -27.7% |
| Taxes | 450/3 | €14,291 | €7,238 | -€7,053 | -49.4% |
| Remuneration and social security | 454/9 | - | €3,100 | +€3,100 | |
| Goods, raw materials, services and sundry goods | 60/61 | €301,279 | €367,159 | +€65,880 | +21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,747 | €11,445 | -€4,302 | -27.3% |
| Other operating charges | 640/8 | €2,176 | €2,256 | +€80 | +3.7% |
| Gross operating margin | 9900 | €33,792 | -€11,721 | -€45,513 | |
| Operating profit (loss) | 9901 | €15,869 | -€25,423 | -€41,291 | |
| Financial charges | 65/66B | €304 | €295 | -€9 | -2.9% |
| Recurring financial charges | 65 | €304 | €295 | -€9 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €15,565 | -€25,718 | -€41,283 | |
| Income taxes | 67/77 | €4,155 | - | -€4,155 | |
| Profit (loss) for the period | 9904 | €11,410 | -€25,718 | -€37,128 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,410 | -€25,718 | -€37,128 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.