Dak-Toit: 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-Toit
Largest movements
- Cash +€33,645
up €33,645 (+70.3%), from €47,835 to €81,480
mainly Net result for the year (+€33,644) and Depreciation (+€13,609)
- Receivables within one year +€22,647
up €22,647 (+136%), from €16,624 to €39,271
of which Trade receivables: +€24,869
- Tangible fixed assets -€11,377
down €11,377 (-35.7%), from €31,844 to €20,466
of which Furniture and vehicles: -€8,683
- Stocks and contracts -€2,882
no longer reported in 2025 (was €2,882)
- Reserves +€33,644
up €33,644 (+40.3%), from €83,443 to €117,087
- Trade debts +€4,359
up €4,359 (+641%), from €680 to €5,039
- Tax, wage and social debts +€3,594
up €3,594 (+184%), from €1,953 to €5,547
of which Remuneration and social security: +€2,168
- Gross operating margin +€28,892
up €28,892 (+68.2%), from €42,345 to €71,237
- Taxes +€7,539
up €7,539 (+122%), from €6,162 to €13,701
- Financial charges +€734
up €734 (+327%), from €224 to €959
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.
Derived cash bridge
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 | €100,618 | €143,794 | +€43,176 | +42.9% |
| Fixed assets | 21/28 | €32,207 | €20,829 | -€11,377 | -35.3% |
| Tangible fixed assets | 22/27 | €31,844 | €20,466 | -€11,377 | -35.7% |
| Land and buildings | 22 | €7,649 | €6,676 | -€974 | -12.7% |
| Plant, machinery and equipment | 23 | €3,268 | €1,547 | -€1,721 | -52.7% |
| Furniture and vehicles | 24 | €20,926 | €12,244 | -€8,683 | -41.5% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €68,411 | €122,965 | +€54,553 | +79.7% |
| Stocks and contracts in progress | 3 | €2,882 | - | -€2,882 | |
| Stocks | 30/36 | €2,882 | - | -€2,882 | |
| Amounts receivable within one year | 40/41 | €16,624 | €39,271 | +€22,647 | +136% |
| Trade receivables | 40 | €9,338 | €34,207 | +€24,869 | +266% |
| Other amounts receivable | 41 | €7,286 | €5,064 | -€2,222 | -30.5% |
| Cash at bank and in hand | 54/58 | €47,835 | €81,480 | +€33,645 | +70.3% |
| Deferred charges and accrued income | 490/1 | €1,071 | €2,214 | +€1,143 | +107% |
| Total equity and liabilities | 10/49 | €100,618 | €143,794 | +€43,176 | +42.9% |
| Equity | 10/15 | €88,443 | €122,087 | +€33,644 | +38.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €83,443 | €117,087 | +€33,644 | +40.3% |
| Distributable reserves | 133 | €83,443 | €117,087 | +€33,644 | +40.3% |
| Amounts payable | 17/49 | €12,176 | €21,707 | +€9,532 | +78.3% |
| Amounts payable within one year | 42/48 | €12,171 | €21,313 | +€9,142 | +75.1% |
| Trade debts | 44 | €680 | €5,039 | +€4,359 | +641% |
| Suppliers | 440/4 | €680 | €5,039 | +€4,359 | +641% |
| Taxes, remuneration and social security | 45 | €1,953 | €5,547 | +€3,594 | +184% |
| Taxes | 450/3 | €0 | €1,426 | +€1,426 | |
| Remuneration and social security | 454/9 | €1,953 | €4,121 | +€2,168 | +111% |
| Other amounts payable | 47/48 | €9,538 | €10,727 | +€1,189 | +12.5% |
| Accrued charges and deferred income | 492/3 | €5 | €394 | +€389 | +8,078% |
| Remuneration, social security and pensions | 62 | €8,215 | €8,539 | +€324 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,075 | €13,609 | +€534 | +4.1% |
| Other operating charges | 640/8 | €1,126 | €922 | -€204 | -18.1% |
| Gross operating margin | 9900 | €42,345 | €71,237 | +€28,892 | +68.2% |
| Operating profit (loss) | 9901 | €19,929 | €48,167 | +€28,237 | +142% |
| Financial income | 75/76B | €26 | €137 | +€110 | +418% |
| Recurring financial income | 75 | €26 | €137 | +€110 | +418% |
| Financial charges | 65/66B | €224 | €959 | +€734 | +327% |
| Recurring financial charges | 65 | €224 | €959 | +€734 | +327% |
| Profit (loss) for the period before taxes | 9903 | €19,731 | €47,345 | +€27,613 | +140% |
| Income taxes | 67/77 | €6,162 | €13,701 | +€7,539 | +122% |
| Profit (loss) for the period | 9904 | €13,569 | €33,644 | +€20,075 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €13,569 | €33,644 | +€20,075 | +148% |
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 19 October 2026 via checked.be.