PUBLI DACA: 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.
PUBLI DACA
Largest movements
- Cash -€32,437
down €32,437 (-4.7%), from €683,222 to €650,785
mainly Other debts (-€88,524) and Investment in fixed assets (net) (-€4,616)
- Other debts -€88,524
down €88,524 (-95.8%), from €92,436 to €3,912
- Profit (loss) carried forward +€37,160
up €37,160 (+602.2%), from €6,171 to €43,331
- Accrued charges and deferred income +€10,900
up €10,900 (+335.4%), from €3,250 to €14,150
- Gross operating margin +€44,868
up €44,868 (+184.9%), from €24,266 to €69,134
- Taxes +€12,093
up €12,093 (+354.9%), from €3,407 to €15,500
- Depreciation -€2,233
down €2,233 (-15.7%), from €14,213 to €11,980
- Financial income +€2,111
up €2,111 (+379.0%), from €557 to €2,668
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 | €736,564 | €699,662 | -€36,902 | -5.0% |
| Fixed assets | 21/28 | €23,981 | €16,617 | -€7,364 | -30.7% |
| Tangible fixed assets | 22/27 | €23,981 | €16,617 | -€7,364 | -30.7% |
| Plant, machinery and equipment | 23 | €19,015 | €11,665 | -€7,350 | -38.7% |
| Furniture and vehicles | 24 | €4,966 | €4,952 | -€14 | -0.3% |
| Current assets | 29/58 | €712,583 | €683,045 | -€29,538 | -4.1% |
| Stocks and contracts in progress | 3 | €6,790 | €6,790 | = | 0.0% |
| Stocks | 30/36 | €6,790 | €6,790 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,102 | €20,974 | +€3,872 | +22.6% |
| Trade receivables | 40 | €17,102 | €20,974 | +€3,872 | +22.6% |
| Cash at bank and in hand | 54/58 | €683,222 | €650,785 | -€32,437 | -4.7% |
| Deferred charges and accrued income | 490/1 | €5,469 | €4,496 | -€973 | -17.8% |
| Total equity and liabilities | 10/49 | €736,564 | €699,662 | -€36,902 | -5.0% |
| Equity | 10/15 | €631,798 | €675,129 | +€43,331 | +6.9% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €600,838 | €607,009 | +€6,171 | +1.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €598,359 | €604,530 | +€6,171 | +1.0% |
| Profit (loss) carried forward | 14 | €6,171 | €43,331 | +€37,160 | +602.2% |
| Amounts payable | 17/49 | €104,766 | €24,533 | -€80,233 | -76.6% |
| Amounts payable within one year | 42/48 | €101,516 | €10,383 | -€91,133 | -89.8% |
| Trade debts | 44 | €9,080 | €4,784 | -€4,296 | -47.3% |
| Suppliers | 440/4 | €9,080 | €4,784 | -€4,296 | -47.3% |
| Taxes, remuneration and social security | 45 | - | €1,687 | +€1,687 | |
| Taxes | 450/3 | - | €1,687 | +€1,687 | |
| Other amounts payable | 47/48 | €92,436 | €3,912 | -€88,524 | -95.8% |
| Accrued charges and deferred income | 492/3 | €3,250 | €14,150 | +€10,900 | +335.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,213 | €11,980 | -€2,233 | -15.7% |
| Other operating charges | 640/8 | €1,032 | €991 | -€41 | -4.0% |
| Gross operating margin | 9900 | €24,266 | €69,134 | +€44,868 | +184.9% |
| Operating profit (loss) | 9901 | €9,021 | €56,163 | +€47,142 | +522.6% |
| Financial income | 75/76B | €557 | €2,668 | +€2,111 | +379.0% |
| Recurring financial income | 75 | €557 | €2,668 | +€2,111 | +379.0% |
| Profit (loss) for the period before taxes | 9903 | €9,578 | €58,831 | +€49,253 | +514.2% |
| Income taxes | 67/77 | €3,407 | €15,500 | +€12,093 | +354.9% |
| Profit (loss) for the period | 9904 | €6,171 | €43,331 | +€37,160 | +602.2% |
| Profit (loss) for the period to be appropriated | 9905 | €6,171 | €43,331 | +€37,160 | +602.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.