NEW DACCA: 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.
NEW DACCA
Largest movements
- Receivables within one year +€29,005
up €29,005 (+49.4%), from €58,747 to €87,752
of which Trade receivables: +€28,110
- Reserves +€18,300
up €18,300 (+92.6%), from €19,760 to €38,060
of which Distributable reserves: +€18,300
- Tax, wage and social debts +€9,379
up €9,379 (+342.7%), from €2,737 to €12,116
- Accrued charges and deferred income +€1,500
up €1,500 (+19.7%), from €7,600 to €9,100
- Gross operating margin +€7,001
up €7,001 (+33.8%), from €20,702 to €27,703
- Taxes +€6,642
up €6,642 (+242.7%), from €2,737 to €9,379
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.
Cash bridge derived
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 | €59,643 | €88,846 | +€29,203 | +49.0% |
| Current assets | 29/58 | €59,643 | €88,846 | +€29,203 | +49.0% |
| Amounts receivable within one year | 40/41 | €58,747 | €87,752 | +€29,005 | +49.4% |
| Trade receivables | 40 | €41,457 | €69,567 | +€28,110 | +67.8% |
| Other amounts receivable | 41 | €17,290 | €18,186 | +€896 | +5.2% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €896 | €1,094 | +€198 | +22.1% |
| Total equity and liabilities | 10/49 | €59,643 | €88,846 | +€29,203 | +49.0% |
| Equity | 10/15 | €46,638 | €64,962 | +€18,324 | +39.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,760 | €38,060 | +€18,300 | +92.6% |
| 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 | €17,900 | €36,200 | +€18,300 | +102.2% |
| Profit (loss) carried forward | 14 | €8,278 | €8,302 | +€24 | +0.3% |
| Amounts payable | 17/49 | €13,005 | €23,884 | +€10,879 | +83.7% |
| Amounts payable within one year | 42/48 | €5,405 | €14,784 | +€9,379 | +173.5% |
| Financial debts | 43 | €35 | €35 | +€0 | +0.4% |
| Other loans | 439 | €35 | €35 | +€0 | +0.4% |
| Trade debts | 44 | €2,633 | €2,633 | +€0 | 0.0% |
| Suppliers | 440/4 | €2,633 | €2,633 | +€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €2,737 | €12,116 | +€9,379 | +342.7% |
| Taxes | 450/3 | €2,737 | €12,116 | +€9,379 | +342.7% |
| Accrued charges and deferred income | 492/3 | €7,600 | €9,100 | +€1,500 | +19.7% |
| Gross operating margin | 9900 | €20,702 | €27,703 | +€7,001 | +33.8% |
| Operating profit (loss) | 9901 | €20,702 | €27,703 | +€7,001 | +33.8% |
| Financial charges | 65/66B | €65 | - | -€65 | |
| Recurring financial charges | 65 | €65 | - | -€65 | |
| Profit (loss) for the period before taxes | 9903 | €20,637 | €27,703 | +€7,066 | +34.2% |
| Income taxes | 67/77 | €2,737 | €9,379 | +€6,642 | +242.7% |
| Profit (loss) for the period | 9904 | €17,900 | €18,324 | +€424 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €17,900 | €18,324 | +€424 | +2.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 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.