DAK PLUS: 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.
DAK PLUS
Largest movements
- Cash +€193,023
up €193,023 (+102.5%), from €188,238 to €381,261
mainly Other debts (+€104,752) and Receivables within one year (+€81,915)
- Receivables within one year -€81,915
down €81,915 (-79.6%), from €102,899 to €20,983
of which Other amounts receivable: -€51,983
- Receivables after one year -€49,941
down €49,941 (-100.0%), from €49,941 to €0
- Tangible fixed assets -€25,733
down €25,733 (-21.2%), from €121,356 to €95,623
of which Furniture and vehicles: -€21,039
- Other debts +€104,752
up €104,752 (+3212.3%), from €3,261 to €108,013
- Reserves -€90,114
down €90,114 (-26.2%), from €343,804 to €253,690
of which Distributable reserves: -€90,114
- Trade debts +€21,748
up €21,748 (+44.3%), from €49,051 to €70,799
- Debts after one year -€13,095
down €13,095 (-34.4%), from €38,059 to €24,965
- Advances received +€10,031
new in 2025: €10,031
- Gross operating margin +€102,631
up €102,631 (+64.1%), from €160,177 to €262,808
- Provisions +€20,000
up €20,000, from -€20,000 to €0
- Taxes +€19,476
up €19,476 (+454.1%), from €4,289 to €23,765
- Depreciation +€10,071
up €10,071 (+49.4%), from €20,372 to €30,442
- Staff costs +€5,115
up €5,115 (+3.4%), from €148,881 to €153,997
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 | €463,971 | €499,729 | +€35,759 | +7.7% |
| Fixed assets | 21/28 | €121,356 | €95,623 | -€25,733 | -21.2% |
| Tangible fixed assets | 22/27 | €121,356 | €95,623 | -€25,733 | -21.2% |
| Land and buildings | 22 | €2,008 | €1,700 | -€309 | -15.4% |
| Plant, machinery and equipment | 23 | €21,461 | €17,076 | -€4,385 | -20.4% |
| Furniture and vehicles | 24 | €97,887 | €76,848 | -€21,039 | -21.5% |
| Current assets | 29/58 | €342,614 | €404,106 | +€61,492 | +17.9% |
| Amounts receivable after more than one year | 29 | €49,941 | €0 | -€49,941 | -100.0% |
| Trade receivables | 290 | €49,941 | €0 | -€49,941 | -100.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €102,899 | €20,983 | -€81,915 | -79.6% |
| Trade receivables | 40 | €38,524 | €8,591 | -€29,932 | -77.7% |
| Other amounts receivable | 41 | €64,375 | €12,392 | -€51,983 | -80.8% |
| Cash at bank and in hand | 54/58 | €188,238 | €381,261 | +€193,023 | +102.5% |
| Deferred charges and accrued income | 490/1 | €1,536 | €1,862 | +€326 | +21.2% |
| Total equity and liabilities | 10/49 | €463,971 | €499,729 | +€35,759 | +7.7% |
| Equity | 10/15 | €362,565 | €272,451 | -€90,114 | -24.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €343,804 | €253,690 | -€90,114 | -26.2% |
| Tax-exempt reserves | 132 | €1,918 | €1,918 | = | 0.0% |
| Distributable reserves | 133 | €341,886 | €251,772 | -€90,114 | -26.4% |
| Profit (loss) carried forward | 14 | €161 | €161 | = | 0.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €101,406 | €227,279 | +€125,873 | +124.1% |
| Amounts payable after more than one year | 17 | €38,059 | €24,965 | -€13,095 | -34.4% |
| Financial debts | 170/4 | €38,059 | €24,965 | -€13,095 | -34.4% |
| Amounts payable within one year | 42/48 | €62,356 | €202,314 | +€139,959 | +224.5% |
| Trade debts | 44 | €49,051 | €70,799 | +€21,748 | +44.3% |
| Suppliers | 440/4 | €49,051 | €70,799 | +€21,748 | +44.3% |
| Advances received on contracts in progress | 46 | - | €10,031 | +€10,031 | |
| Taxes, remuneration and social security | 45 | €10,044 | €13,472 | +€3,428 | +34.1% |
| Taxes | 450/3 | €3,129 | €13,472 | +€10,344 | +330.6% |
| Remuneration and social security | 454/9 | €6,916 | €0 | -€6,916 | -100.0% |
| Other amounts payable | 47/48 | €3,261 | €108,013 | +€104,752 | +3212.3% |
| Accrued charges and deferred income | 492/3 | €991 | €0 | -€991 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €148,881 | €153,997 | +€5,115 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,372 | €30,442 | +€10,071 | +49.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€20,000 | €0 | +€20,000 | |
| Other operating charges | 640/8 | €1,952 | €1,780 | -€171 | -8.8% |
| Gross operating margin | 9900 | €160,177 | €262,808 | +€102,631 | +64.1% |
| Operating profit (loss) | 9901 | €8,972 | €76,588 | +€67,616 | +753.6% |
| Financial income | 75/76B | €2,051 | €2,627 | +€576 | +28.1% |
| Recurring financial income | 75 | €401 | €2,627 | +€2,226 | +555.3% |
| Non-recurring financial income | 76B | €1,650 | €0 | -€1,650 | -100.0% |
| Financial charges | 65/66B | €6,573 | €8,450 | +€1,878 | +28.6% |
| Recurring financial charges | 65 | €6,573 | €8,450 | +€1,878 | +28.6% |
| Profit (loss) for the period before taxes | 9903 | €4,450 | €70,765 | +€66,315 | +1490.2% |
| Income taxes | 67/77 | €4,289 | €23,765 | +€19,476 | +454.1% |
| Profit (loss) for the period | 9904 | €161 | €47,000 | +€46,839 | +29092.5% |
| Profit (loss) for the period to be appropriated | 9905 | €161 | €47,000 | +€46,839 | +29092.5% |
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 9 October 2026 via checked.be.