DACTYMAT: 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.
DACTYMAT
Largest movements
- Cash -€3,778
down €3,778 (-6.1%), from €61,749 to €57,972
mainly Net result for the year (-€5,930) and Trade debts (-€1,222)
- Deferred charges and accrued income -€2,384
down €2,384 (-71.4%), from €3,339 to €955
- Tangible fixed assets -€995
down €995 (-28.9%), from €3,438 to €2,443
of which Other tangible fixed assets: -€799
- Reserves -€6,000
down €6,000 (-10.9%), from €55,260 to €49,260
of which Distributable reserves: -€6,000
- Trade debts -€1,222
down €1,222 (-8.6%), from €14,255 to €13,033
- Gross operating margin -€4,807
down €4,807, from €203 to -€4,603
- Other operating charges -€47
down €47 (-10.8%), from €434 to €387
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 | €77,538 | €70,406 | -€7,132 | -9.2% |
| Fixed assets | 21/28 | €3,488 | €2,493 | -€995 | -28.5% |
| Tangible fixed assets | 22/27 | €3,438 | €2,443 | -€995 | -28.9% |
| Plant, machinery and equipment | 23 | €1,575 | €1,379 | -€196 | -12.5% |
| Other tangible fixed assets | 26 | €1,863 | €1,065 | -€799 | -42.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €74,050 | €67,912 | -€6,137 | -8.3% |
| Stocks and contracts in progress | 3 | €1,766 | €1,802 | +€35 | +2.0% |
| Stocks | 30/36 | €1,766 | €1,802 | +€35 | +2.0% |
| Amounts receivable within one year | 40/41 | €7,195 | €7,184 | -€11 | -0.2% |
| Trade receivables | 40 | €7,195 | €7,184 | -€11 | -0.2% |
| Cash at bank and in hand | 54/58 | €61,749 | €57,972 | -€3,778 | -6.1% |
| Deferred charges and accrued income | 490/1 | €3,339 | €955 | -€2,384 | -71.4% |
| Total equity and liabilities | 10/49 | €77,538 | €70,406 | -€7,132 | -9.2% |
| Equity | 10/15 | €61,516 | €55,585 | -€5,930 | -9.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,260 | €49,260 | -€6,000 | -10.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €53,400 | €47,400 | -€6,000 | -11.2% |
| Profit (loss) carried forward | 14 | €56 | €125 | +€70 | +125.2% |
| Amounts payable | 17/49 | €16,022 | €14,821 | -€1,202 | -7.5% |
| Amounts payable within one year | 42/48 | €16,022 | €14,821 | -€1,202 | -7.5% |
| Trade debts | 44 | €14,255 | €13,033 | -€1,222 | -8.6% |
| Suppliers | 440/4 | €14,255 | €13,033 | -€1,222 | -8.6% |
| Taxes, remuneration and social security | 45 | €1,730 | €1,369 | -€361 | -20.9% |
| Taxes | 450/3 | €1,730 | €1,369 | -€361 | -20.9% |
| Other amounts payable | 47/48 | €37 | €419 | +€382 | +1037.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €995 | €995 | = | 0.0% |
| Other operating charges | 640/8 | €434 | €387 | -€47 | -10.8% |
| Gross operating margin | 9900 | €203 | -€4,603 | -€4,807 | |
| Operating profit (loss) | 9901 | -€1,226 | -€5,985 | -€4,760 | -388.3% |
| Financial income | 75/76B | €155 | €193 | +€38 | +24.3% |
| Recurring financial income | 75 | €155 | €193 | +€38 | +24.3% |
| Financial charges | 65/66B | €115 | €138 | +€23 | +19.5% |
| Recurring financial charges | 65 | €115 | €138 | +€23 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,186 | -€5,930 | -€4,744 | -400.1% |
| Profit (loss) for the period | 9904 | -€1,186 | -€5,930 | -€4,744 | -400.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,186 | -€5,930 | -€4,744 | -400.1% |
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.