DACTiS: 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.
DACTiS
Largest movements
- Tangible fixed assets -€30,737
down €30,737 (-2.5%), from €1.2m to €1.2m
- Receivables within one year +€13,697
up €13,697 (+143.0%), from €9,581 to €23,278
of which Other amounts receivable: +€23,278
- Debts after one year -€69,132
down €69,132 (-6.4%), from €1.1m to €1.0m
- Reserves +€58,353
up €58,353 (+317.3%), from €18,388 to €76,741
- Taxes +€5,727
up €5,727 (+311.4%), from €1,839 to €7,566
- Other operating charges -€2,324
down €2,324 (-38.3%), from €6,064 to €3,741
- Gross operating margin +€2,139
up €2,139 (+2.0%), from €107,477 to €109,617
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 | €1,262,285 | €1,257,669 | -€4,616 | -0.4% |
| Fixed assets | 21/28 | €1,225,363 | €1,194,627 | -€30,737 | -2.5% |
| Tangible fixed assets | 22/27 | €1,225,363 | €1,194,627 | -€30,737 | -2.5% |
| Land and buildings | 22 | €1,225,363 | €1,194,627 | -€30,737 | -2.5% |
| Current assets | 29/58 | €36,922 | €63,042 | +€26,120 | +70.7% |
| Amounts receivable within one year | 40/41 | €9,581 | €23,278 | +€13,697 | +143.0% |
| Trade receivables | 40 | €9,581 | €0 | -€9,581 | -100.0% |
| Other amounts receivable | 41 | - | €23,278 | +€23,278 | |
| Cash at bank and in hand | 54/58 | €27,341 | €39,764 | +€12,423 | +45.4% |
| Total equity and liabilities | 10/49 | €1,262,285 | €1,257,669 | -€4,616 | -0.4% |
| Equity | 10/15 | €43,388 | €101,741 | +€58,353 | +134.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €18,388 | €76,741 | +€58,353 | +317.3% |
| Distributable reserves | 133 | €18,388 | €76,741 | +€58,353 | +317.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,218,897 | €1,155,927 | -€62,969 | -5.2% |
| Amounts payable after more than one year | 17 | €1,080,362 | €1,011,230 | -€69,132 | -6.4% |
| Financial debts | 170/4 | €1,080,362 | €1,011,230 | -€69,132 | -6.4% |
| Amounts payable within one year | 42/48 | €130,535 | €136,697 | +€6,162 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €68,570 | €69,132 | +€562 | +0.8% |
| Trade debts | 44 | €126 | €0 | -€126 | -100.0% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,839 | €7,566 | +€5,727 | +311.4% |
| Taxes | 450/3 | €1,839 | €7,566 | +€5,727 | +311.4% |
| Other amounts payable | 47/48 | €60,000 | €60,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €8,000 | €8,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,737 | €30,737 | = | 0.0% |
| Other operating charges | 640/8 | €6,064 | €3,741 | -€2,324 | -38.3% |
| Gross operating margin | 9900 | €107,477 | €109,617 | +€2,139 | +2.0% |
| Operating profit (loss) | 9901 | €70,676 | €75,140 | +€4,463 | +6.3% |
| Financial charges | 65/66B | €9,790 | €9,221 | -€569 | -5.8% |
| Recurring financial charges | 65 | €9,790 | €9,221 | -€569 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €60,887 | €65,918 | +€5,032 | +8.3% |
| Income taxes | 67/77 | €1,839 | €7,566 | +€5,727 | +311.4% |
| Profit (loss) for the period | 9904 | €59,048 | €58,353 | -€695 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,048 | €58,353 | -€695 | -1.2% |
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 29 September 2026 via checked.be.