FRANCOISE DACHE: 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.
FRANCOISE DACHE
Largest movements
- Deferred charges and accrued income +€5,553
up €5,553 (+1,251%), from €444 to €5,997
- Tangible fixed assets -€4,362
down €4,362 (-28.0%), from €15,604 to €11,242
- Cash -€3,699
down €3,699 (-15.8%), from €23,414 to €19,715
mainly Deferred charges and accrued income (-€5,553) and Debts after one year (-€4,309)
- Receivables within one year -€1,249
down €1,249 (-5.0%), from €24,867 to €23,619
of which Trade receivables: -€901
- Debts after one year -€4,309
down €4,309 (-62.2%), from €6,923 to €2,614
- Reserves +€2,500
up €2,500 (+8.1%), from €30,700 to €33,200
- Tax, wage and social debts -€1,464
down €1,464 (-38.6%), from €3,791 to €2,327
of which Taxes: -€1,956
- Trade debts -€795
down €795 (-24.1%), from €3,299 to €2,504
- Gross operating margin -€10,162
down €10,162 (-45.3%), from €22,451 to €12,289
- Taxes -€2,267
down €2,267 (-53.6%), from €4,231 to €1,964
- Other operating charges +€971
up €971 (+59.4%), from €1,634 to €2,605
- Depreciation -€517
down €517 (-10.6%), from €4,879 to €4,362
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 | €64,330 | €60,572 | -€3,757 | -5.8% |
| Fixed assets | 21/28 | €15,604 | €11,242 | -€4,362 | -28.0% |
| Tangible fixed assets | 22/27 | €15,604 | €11,242 | -€4,362 | -28.0% |
| Furniture and vehicles | 24 | €15,604 | €11,242 | -€4,362 | -28.0% |
| Current assets | 29/58 | €48,726 | €49,330 | +€605 | +1.2% |
| Amounts receivable within one year | 40/41 | €24,867 | €23,619 | -€1,249 | -5.0% |
| Trade receivables | 40 | €19,833 | €18,933 | -€901 | -4.5% |
| Other amounts receivable | 41 | €5,034 | €4,686 | -€348 | -6.9% |
| Cash at bank and in hand | 54/58 | €23,414 | €19,715 | -€3,699 | -15.8% |
| Deferred charges and accrued income | 490/1 | €444 | €5,997 | +€5,553 | +1,251% |
| Total equity and liabilities | 10/49 | €64,330 | €60,572 | -€3,757 | -5.8% |
| Equity | 10/15 | €43,286 | €45,794 | +€2,508 | +5.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €30,700 | €33,200 | +€2,500 | +8.1% |
| Distributable reserves | 133 | €30,700 | €33,200 | +€2,500 | +8.1% |
| Profit (loss) carried forward | 14 | €86 | €94 | +€8 | +9.2% |
| Amounts payable | 17/49 | €21,043 | €14,778 | -€6,265 | -29.8% |
| Amounts payable after more than one year | 17 | €6,923 | €2,614 | -€4,309 | -62.2% |
| Financial debts | 170/4 | €6,923 | €2,614 | -€4,309 | -62.2% |
| Amounts payable within one year | 42/48 | €14,120 | €12,164 | -€1,956 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €4,102 | €4,309 | +€208 | +5.1% |
| Financial debts | 43 | €1,193 | €1,188 | -€4 | -0.4% |
| Credit institutions | 430/8 | €1,193 | €1,188 | -€4 | -0.4% |
| Trade debts | 44 | €3,299 | €2,504 | -€795 | -24.1% |
| Suppliers | 440/4 | €3,299 | €2,504 | -€795 | -24.1% |
| Taxes, remuneration and social security | 45 | €3,791 | €2,327 | -€1,464 | -38.6% |
| Taxes | 450/3 | €3,791 | €1,835 | -€1,956 | -51.6% |
| Remuneration and social security | 454/9 | - | €492 | +€492 | |
| Other amounts payable | 47/48 | €1,735 | €1,835 | +€100 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,879 | €4,362 | -€517 | -10.6% |
| Other operating charges | 640/8 | €1,634 | €2,605 | +€971 | +59.4% |
| Gross operating margin | 9900 | €22,451 | €12,289 | -€10,162 | -45.3% |
| Operating profit (loss) | 9901 | €15,938 | €5,321 | -€10,617 | -66.6% |
| Financial income | 75/76B | €30 | €58 | +€28 | +91.4% |
| Recurring financial income | 75 | €30 | €58 | +€28 | +91.4% |
| Financial charges | 65/66B | €1,027 | €907 | -€120 | -11.7% |
| Recurring financial charges | 65 | €1,027 | €907 | -€120 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €14,941 | €4,472 | -€10,469 | -70.1% |
| Income taxes | 67/77 | €4,231 | €1,964 | -€2,267 | -53.6% |
| Profit (loss) for the period | 9904 | €10,710 | €2,508 | -€8,202 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,710 | €2,508 | -€8,202 | -76.6% |
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 18 October 2026 via checked.be.