DAK-TEC: 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.
DAK-TEC
Largest movements
- Cash -€42,510
down €42,510 (-31.6%), from €134,577 to €92,068
mainly Accrued charges and deferred income (-€84,174) and Investment in fixed assets (net) (-€53,541)
- Accrued charges and deferred income -€84,174
down €84,174 (-34.0%), from €247,894 to €163,720
- Trade debts +€82,173
up €82,173 (+99.3%), from €82,735 to €164,908
- Other debts -€25,571
down €25,571 (-100.0%), from €25,571 to €0
- Debts after one year -€18,783
down €18,783 (-8.0%), from €233,747 to €214,964
- Tax, wage and social debts +€8,721
up €8,721 (+423.3%), from €2,060 to €10,781
of which Taxes: +€6,318
- Gross operating margin +€24,579
up €24,579 (+20.6%), from €119,493 to €144,072
- Taxes +€11,153
up €11,153, from -€4,599 to €6,553
- Staff costs -€6,557
down €6,557 (-7.9%), from €82,898 to €76,342
- Depreciation +€2,067
up €2,067 (+4.5%), from €46,128 to €48,194
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 | €748,407 | €719,097 | -€29,310 | -3.9% |
| Fixed assets | 21/28 | €481,608 | €486,955 | +€5,347 | +1.1% |
| Tangible fixed assets | 22/27 | €479,563 | €484,910 | +€5,347 | +1.1% |
| Land and buildings | 22 | €426,166 | €435,229 | +€9,063 | +2.1% |
| Plant, machinery and equipment | 23 | €3,475 | €26,534 | +€23,059 | +663.6% |
| Furniture and vehicles | 24 | €49,922 | €23,148 | -€26,774 | -53.6% |
| Financial fixed assets | 28 | €2,045 | €2,045 | = | 0.0% |
| Current assets | 29/58 | €266,799 | €232,142 | -€34,657 | -13.0% |
| Stocks and contracts in progress | 3 | €680 | €680 | = | 0.0% |
| Stocks | 30/36 | €680 | €680 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €120,405 | €127,451 | +€7,045 | +5.9% |
| Trade receivables | 40 | €77,677 | €41,245 | -€36,432 | -46.9% |
| Other amounts receivable | 41 | €42,729 | €86,206 | +€43,477 | +101.8% |
| Cash at bank and in hand | 54/58 | €134,577 | €92,068 | -€42,510 | -31.6% |
| Deferred charges and accrued income | 490/1 | €11,136 | €11,944 | +€807 | +7.3% |
| Total equity and liabilities | 10/49 | €748,407 | €719,097 | -€29,310 | -3.9% |
| Equity | 10/15 | €137,890 | €145,942 | +€8,052 | +5.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €125,490 | €133,542 | +€8,052 | +6.4% |
| 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 | €123,630 | €131,682 | +€8,052 | +6.5% |
| Amounts payable | 17/49 | €610,517 | €573,155 | -€37,361 | -6.1% |
| Amounts payable after more than one year | 17 | €233,747 | €214,964 | -€18,783 | -8.0% |
| Financial debts | 170/4 | €233,747 | €214,964 | -€18,783 | -8.0% |
| Amounts payable within one year | 42/48 | €128,876 | €194,471 | +€65,596 | +50.9% |
| Current portion of amounts payable after more than one year | 42 | €18,510 | €18,783 | +€273 | +1.5% |
| Trade debts | 44 | €82,735 | €164,908 | +€82,173 | +99.3% |
| Suppliers | 440/4 | €82,735 | €164,908 | +€82,173 | +99.3% |
| Taxes, remuneration and social security | 45 | €2,060 | €10,781 | +€8,721 | +423.3% |
| Taxes | 450/3 | €0 | €6,318 | +€6,318 | |
| Remuneration and social security | 454/9 | €2,060 | €4,463 | +€2,403 | +116.6% |
| Other amounts payable | 47/48 | €25,571 | €0 | -€25,571 | -100.0% |
| Accrued charges and deferred income | 492/3 | €247,894 | €163,720 | -€84,174 | -34.0% |
| Remuneration, social security and pensions | 62 | €82,898 | €76,342 | -€6,557 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,128 | €48,194 | +€2,067 | +4.5% |
| Other operating charges | 640/8 | €5,589 | €4,568 | -€1,021 | -18.3% |
| Gross operating margin | 9900 | €119,493 | €144,072 | +€24,579 | +20.6% |
| Operating profit (loss) | 9901 | -€15,121 | €14,969 | +€30,090 | |
| Financial income | 75/76B | €4,531 | €4,188 | -€342 | -7.6% |
| Recurring financial income | 75 | €4,531 | €4,188 | -€342 | -7.6% |
| Financial charges | 65/66B | €4,523 | €4,552 | +€29 | +0.7% |
| Recurring financial charges | 65 | €4,523 | €4,552 | +€29 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,114 | €14,605 | +€29,719 | |
| Income taxes | 67/77 | -€4,599 | €6,553 | +€11,153 | |
| Profit (loss) for the period | 9904 | -€10,514 | €8,052 | +€18,566 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,514 | €8,052 | +€18,566 |
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 12 October 2026 via checked.be.