DACU: 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.
DACU
Largest movements
- Tangible fixed assets +€11,903
new in 2025: €11,903
- Receivables within one year -€1,328
down €1,328 (-21.0%), from €6,320 to €4,992
of which Other amounts receivable: -€1,031
- Current investments -€548
down €548 (-37.1%), from €1,476 to €928
- Cash +€477
up €477 (+32.5%), from €1,467 to €1,944
- Other debts -€16,437
down €16,437 (-24.6%), from €66,900 to €50,463
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Reserves +€10,000
up €10,000 (+116.3%), from €8,599 to €18,599
of which Distributable reserves: +€10,000
- Trade debts +€4,565
up €4,565 (+145.8%), from €3,132 to €7,696
- Profit (loss) carried forward -€1,024
down €1,024 (-1.4%), from -€75,674 to -€76,698
- Gross operating margin +€16,907
up €16,907 (+342.4%), from €4,938 to €21,845
- Other operating charges +€4,236
up €4,236 (+1218.9%), from €348 to €4,583
- Depreciation +€3,421
new in 2025: €3,421
- Taxes +€1,000
new in 2025: €1,000
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,263 | €19,766 | +€10,503 | +113.4% |
| Fixed assets | 21/28 | - | €11,903 | +€11,903 | |
| Tangible fixed assets | 22/27 | - | €11,903 | +€11,903 | |
| Furniture and vehicles | 24 | - | €11,903 | +€11,903 | |
| Current assets | 29/58 | €9,263 | €7,864 | -€1,399 | -15.1% |
| Amounts receivable within one year | 40/41 | €6,320 | €4,992 | -€1,328 | -21.0% |
| Trade receivables | 40 | €1,539 | €1,241 | -€297 | -19.3% |
| Other amounts receivable | 41 | €4,782 | €3,751 | -€1,031 | -21.6% |
| Current investments | 50/53 | €1,476 | €928 | -€548 | -37.1% |
| Cash at bank and in hand | 54/58 | €1,467 | €1,944 | +€477 | +32.5% |
| Total equity and liabilities | 10/49 | €9,263 | €19,766 | +€10,503 | +113.4% |
| Equity | 10/15 | -€60,875 | -€39,499 | +€21,376 | +35.1% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €8,599 | €18,599 | +€10,000 | +116.3% |
| Non-distributable reserves | 130/1 | €399 | €399 | = | 0.0% |
| Reserves not available under the articles | 1311 | €399 | €399 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,200 | €8,200 | = | 0.0% |
| Distributable reserves | 133 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | -€75,674 | -€76,698 | -€1,024 | -1.4% |
| Amounts payable | 17/49 | €70,138 | €59,265 | -€10,873 | -15.5% |
| Amounts payable within one year | 42/48 | €70,138 | €59,265 | -€10,873 | -15.5% |
| Trade debts | 44 | €3,132 | €7,696 | +€4,565 | +145.8% |
| Suppliers | 440/4 | €3,132 | €7,696 | +€4,565 | +145.8% |
| Taxes, remuneration and social security | 45 | €106 | €1,106 | +€1,000 | +941.1% |
| Taxes | 450/3 | €106 | €1,106 | +€1,000 | +941.1% |
| Other amounts payable | 47/48 | €66,900 | €50,463 | -€16,437 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,421 | +€3,421 | |
| Other operating charges | 640/8 | €348 | €4,583 | +€4,236 | +1218.9% |
| Gross operating margin | 9900 | €4,938 | €21,845 | +€16,907 | +342.4% |
| Operating profit (loss) | 9901 | €4,591 | €13,841 | +€9,250 | +201.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €151 | €95 | -€56 | -37.3% |
| Recurring financial charges | 65 | €151 | €95 | -€56 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | €4,440 | €13,746 | +€9,306 | +209.6% |
| Income taxes | 67/77 | - | €1,000 | +€1,000 | |
| Profit (loss) for the period | 9904 | €4,440 | €12,746 | +€8,306 | +187.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,440 | €12,746 | +€8,306 | +187.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.