DACTY-MOT: 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.
DACTY-MOT
Largest movements
- Cash -€3,241
down €3,241 (-6.1%), from €53,479 to €50,237
mainly Contributions, distributions and other (-€20,000) and Investment in fixed assets (net) (-€6,382)
- Receivables within one year +€2,285
up €2,285 (+4.1%), from €55,369 to €57,653
of which Other amounts receivable: +€5,125
- Tangible fixed assets +€1,314
up €1,314 (+9.8%), from €13,436 to €14,750
of which Furniture and vehicles: +€4,128
- Reserves -€20,000
down €20,000 (-24.7%), from €81,000 to €61,000
- Other debts +€20,000
new in 2025: €20,000
- Turnover -€19,712
down €19,712 (-12.8%), from €154,433 to €134,721
- Gross operating margin -€15,865
down €15,865 (-67.0%), from €23,671 to €7,806
- Taxes -€4,403
down €4,403 (-81.5%), from €5,400 to €997
- Purchases and services -€3,894
down €3,894 (-2.9%), from €132,929 to €129,035
- Depreciation +€1,858
up €1,858 (+57.9%), from €3,210 to €5,068
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 | €122,866 | €123,243 | +€377 | +0.3% |
| Fixed assets | 21/28 | €13,436 | €14,750 | +€1,314 | +9.8% |
| Tangible fixed assets | 22/27 | €13,436 | €14,750 | +€1,314 | +9.8% |
| Furniture and vehicles | 24 | €3,025 | €7,153 | +€4,128 | +136% |
| Other tangible fixed assets | 26 | €10,411 | €7,597 | -€2,814 | -27.0% |
| Current assets | 29/58 | €109,429 | €108,493 | -€937 | -0.9% |
| Amounts receivable within one year | 40/41 | €55,369 | €57,653 | +€2,285 | +4.1% |
| Trade receivables | 40 | €13,755 | €10,914 | -€2,841 | -20.7% |
| Other amounts receivable | 41 | €41,614 | €46,740 | +€5,125 | +12.3% |
| Cash at bank and in hand | 54/58 | €53,479 | €50,237 | -€3,241 | -6.1% |
| Deferred charges and accrued income | 490/1 | €582 | €602 | +€20 | +3.5% |
| Total equity and liabilities | 10/49 | €122,866 | €123,243 | +€377 | +0.3% |
| Equity | 10/15 | €105,426 | €86,552 | -€18,874 | -17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,000 | €61,000 | -€20,000 | -24.7% |
| Distributable reserves | 133 | €81,000 | €61,000 | -€20,000 | -24.7% |
| Profit (loss) carried forward | 14 | €18,226 | €19,352 | +€1,126 | +6.2% |
| Amounts payable | 17/49 | €17,440 | €36,691 | +€19,251 | +110% |
| Amounts payable within one year | 42/48 | €17,440 | €36,691 | +€19,251 | +110% |
| Trade debts | 44 | €5,484 | €5,093 | -€390 | -7.1% |
| Suppliers | 440/4 | €5,484 | €5,093 | -€390 | -7.1% |
| Taxes, remuneration and social security | 45 | €11,956 | €11,598 | -€359 | -3.0% |
| Taxes | 450/3 | €11,956 | €11,598 | -€359 | -3.0% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Turnover | 70 | €154,433 | €134,721 | -€19,712 | -12.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €132,929 | €129,035 | -€3,894 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,210 | €5,068 | +€1,858 | +57.9% |
| Other operating charges | 640/8 | €1,532 | €1,679 | +€147 | +9.6% |
| Gross operating margin | 9900 | €23,671 | €7,806 | -€15,865 | -67.0% |
| Operating profit (loss) | 9901 | €18,928 | €1,059 | -€17,869 | -94.4% |
| Financial income | 75/76B | €1,112 | €1,196 | +€84 | +7.6% |
| Recurring financial income | 75 | €1,112 | €1,196 | +€84 | +7.6% |
| Financial charges | 65/66B | €213 | €132 | -€81 | -37.8% |
| Recurring financial charges | 65 | €213 | €132 | -€81 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €19,827 | €2,123 | -€17,704 | -89.3% |
| Income taxes | 67/77 | €5,400 | €997 | -€4,403 | -81.5% |
| Profit (loss) for the period | 9904 | €14,428 | €1,126 | -€13,301 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,428 | €1,126 | -€13,301 | -92.2% |
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 30 October 2026 via checked.be.