A-DAK: 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.
A-DAK
Largest movements
- Receivables within one year -€35,610
down €35,610 (-62.1%), from €57,351 to €21,741
of which Trade receivables: -€34,457
- Deferred charges and accrued income -€7,783
down €7,783 (-42.4%), from €18,336 to €10,553
- Cash +€3,154
up €3,154 (+10.6%), from €29,859 to €33,013
mainly Receivables within one year (+€35,610) and Deferred charges and accrued income (+€7,783)
- Tangible fixed assets -€1,742
down €1,742 (-41.0%), from €4,249 to €2,507
of which Furniture and vehicles: -€1,386
- Profit (loss) carried forward -€23,464
down €23,464 (-85.7%), from -€27,381 to -€50,845
- Tax, wage and social debts -€12,369
down €12,369 (-81.3%), from €15,221 to €2,853
of which Remuneration and social security: -€9,521
- Trade debts -€7,748
down €7,748 (-41.6%), from €18,636 to €10,888
- Other debts +€1,598
up €1,598 (+69.5%), from €2,300 to €3,898
- Staff costs -€41,550
down €41,550 (-47.4%), from €87,648 to €46,098
- Gross operating margin -€18,124
down €18,124 (-39.0%), from €46,441 to €28,317
- Other operating charges +€525
up €525 (+23.0%), from €2,283 to €2,807
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,796 | €68,814 | -€41,982 | -37.9% |
| Fixed assets | 21/28 | €4,249 | €2,507 | -€1,742 | -41.0% |
| Tangible fixed assets | 22/27 | €4,249 | €2,507 | -€1,742 | -41.0% |
| Land and buildings | 22 | €813 | €631 | -€182 | -22.4% |
| Plant, machinery and equipment | 23 | €376 | €202 | -€175 | -46.4% |
| Furniture and vehicles | 24 | €3,060 | €1,675 | -€1,386 | -45.3% |
| Current assets | 29/58 | €106,547 | €66,307 | -€40,239 | -37.8% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €57,351 | €21,741 | -€35,610 | -62.1% |
| Trade receivables | 40 | €47,865 | €13,408 | -€34,457 | -72.0% |
| Other amounts receivable | 41 | €9,486 | €8,333 | -€1,153 | -12.2% |
| Cash at bank and in hand | 54/58 | €29,859 | €33,013 | +€3,154 | +10.6% |
| Deferred charges and accrued income | 490/1 | €18,336 | €10,553 | -€7,783 | -42.4% |
| Total equity and liabilities | 10/49 | €110,796 | €68,814 | -€41,982 | -37.9% |
| Equity | 10/15 | €74,639 | €51,175 | -€23,464 | -31.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,420 | €83,420 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,970 | €8,970 | = | 0.0% |
| Legal reserve | 130 | €8,970 | €8,970 | = | 0.0% |
| Distributable reserves | 133 | €74,450 | €74,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,381 | -€50,845 | -€23,464 | -85.7% |
| Amounts payable | 17/49 | €36,157 | €17,640 | -€18,518 | -51.2% |
| Amounts payable within one year | 42/48 | €36,157 | €17,640 | -€18,518 | -51.2% |
| Trade debts | 44 | €18,636 | €10,888 | -€7,748 | -41.6% |
| Suppliers | 440/4 | €18,636 | €10,888 | -€7,748 | -41.6% |
| Taxes, remuneration and social security | 45 | €15,221 | €2,853 | -€12,369 | -81.3% |
| Taxes | 450/3 | €3,119 | €271 | -€2,848 | -91.3% |
| Remuneration and social security | 454/9 | €12,102 | €2,582 | -€9,521 | -78.7% |
| Other amounts payable | 47/48 | €2,300 | €3,898 | +€1,598 | +69.5% |
| Remuneration, social security and pensions | 62 | €87,648 | €46,098 | -€41,550 | -47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,647 | €1,742 | +€96 | +5.8% |
| Other operating charges | 640/8 | €2,283 | €2,807 | +€525 | +23.0% |
| Gross operating margin | 9900 | €46,441 | €28,317 | -€18,124 | -39.0% |
| Operating profit (loss) | 9901 | -€45,137 | -€22,330 | +€22,806 | +50.5% |
| Financial income | 75/76B | €15 | €342 | +€327 | +2,149% |
| Recurring financial income | 75 | €15 | €342 | +€327 | +2,149% |
| Financial charges | 65/66B | €1,068 | €1,336 | +€267 | +25.0% |
| Recurring financial charges | 65 | €1,068 | €1,336 | +€267 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | -€46,190 | -€23,324 | +€22,866 | +49.5% |
| Income taxes | 67/77 | €132 | €140 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | -€46,321 | -€23,464 | +€22,858 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,321 | -€23,464 | +€22,858 | +49.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.