DAJACO: 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.
DAJACO
Largest movements
- Tangible fixed assets -€11,483
down €11,483 (-3.5%), from €332,724 to €321,241
of which Land and buildings: -€11,267
- Cash -€9,555
no longer reported in 2025 (was €9,555)
mainly Contributions, distributions and other (-€53,969) and Debts after one year (-€15,575)
- Deferred charges and accrued income +€5,525
up €5,525 (+431%), from €1,281 to €6,806
- Receivables within one year +€5,234
up €5,234 (+4.6%), from €114,170 to €119,404
of which Trade receivables: +€30,795
- Debts after one year -€15,575
down €15,575 (-17.3%), from €90,095 to €74,520
- Reserves -€11,772
down €11,772 (-4.2%), from €282,854 to €271,081
- Short-term financial debts +€11,347
new in 2025: €11,347
- Tax, wage and social debts +€8,201
up €8,201 (+254%), from €3,229 to €11,429
- Gross operating margin -€12,052
down €12,052 (-13.5%), from €89,261 to €77,208
- Taxes -€1,782
down €1,782 (-8.3%), from €21,425 to €19,644
- Other operating charges -€1,690
down €1,690 (-51.7%), from €3,266 to €1,576
- Financial charges -€1,675
down €1,675 (-22.6%), from €7,405 to €5,730
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 | €457,731 | €447,451 | -€10,280 | -2.2% |
| Fixed assets | 21/28 | €332,724 | €321,241 | -€11,483 | -3.5% |
| Tangible fixed assets | 22/27 | €332,724 | €321,241 | -€11,483 | -3.5% |
| Land and buildings | 22 | €332,508 | €321,241 | -€11,267 | -3.4% |
| Furniture and vehicles | 24 | €216 | - | -€216 | |
| Current assets | 29/58 | €125,007 | €126,210 | +€1,203 | +1.0% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €114,170 | €119,404 | +€5,234 | +4.6% |
| Trade receivables | 40 | €37,510 | €68,305 | +€30,795 | +82.1% |
| Other amounts receivable | 41 | €76,660 | €51,099 | -€25,561 | -33.3% |
| Cash at bank and in hand | 54/58 | €9,555 | - | -€9,555 | |
| Deferred charges and accrued income | 490/1 | €1,281 | €6,806 | +€5,525 | +431% |
| Total equity and liabilities | 10/49 | €457,731 | €447,451 | -€10,280 | -2.2% |
| Equity | 10/15 | €289,054 | €277,281 | -€11,772 | -4.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €282,854 | €271,081 | -€11,772 | -4.2% |
| Distributable reserves | 133 | €282,854 | €271,081 | -€11,772 | -4.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €168,677 | €170,169 | +€1,493 | +0.9% |
| Amounts payable after more than one year | 17 | €90,095 | €74,520 | -€15,575 | -17.3% |
| Financial debts | 170/4 | €90,095 | €74,520 | -€15,575 | -17.3% |
| Amounts payable within one year | 42/48 | €78,582 | €95,650 | +€17,068 | +21.7% |
| Current portion of amounts payable after more than one year | 42 | €15,093 | €15,547 | +€454 | +3.0% |
| Financial debts | 43 | - | €11,347 | +€11,347 | |
| Credit institutions | 430/8 | - | €11,347 | +€11,347 | |
| Trade debts | 44 | €3,586 | €3,357 | -€229 | -6.4% |
| Suppliers | 440/4 | €3,586 | €3,357 | -€229 | -6.4% |
| Taxes, remuneration and social security | 45 | €3,229 | €11,429 | +€8,201 | +254% |
| Taxes | 450/3 | €3,229 | €11,429 | +€8,201 | +254% |
| Other amounts payable | 47/48 | €56,675 | €53,969 | -€2,705 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,308 | €11,483 | -€825 | -6.7% |
| Other operating charges | 640/8 | €3,266 | €1,576 | -€1,690 | -51.7% |
| Gross operating margin | 9900 | €89,261 | €77,208 | -€12,052 | -13.5% |
| Operating profit (loss) | 9901 | €73,687 | €64,149 | -€9,537 | -12.9% |
| Financial income | 75/76B | €3,479 | €3,422 | -€57 | -1.6% |
| Recurring financial income | 75 | €3,479 | €3,422 | -€57 | -1.6% |
| Financial charges | 65/66B | €7,405 | €5,730 | -€1,675 | -22.6% |
| Recurring financial charges | 65 | €7,405 | €5,730 | -€1,675 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €69,760 | €61,840 | -€7,920 | -11.4% |
| Income taxes | 67/77 | €21,425 | €19,644 | -€1,782 | -8.3% |
| Profit (loss) for the period | 9904 | €48,335 | €42,197 | -€6,138 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,335 | €42,197 | -€6,138 | -12.7% |
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 14 October 2026 via checked.be.