DAK4U: 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.
DAK4U
Largest movements
- Cash +€56,908
new in 2026: €56,908
mainly Net result for the year (+€98,558) and Tax, wage and social debts (+€9,883)
- Tangible fixed assets +€24,109
new in 2026: €24,109
of which Furniture and vehicles: +€17,481
- Receivables within one year -€1,847
no longer reported in 2026 (was €1,847)
of which Trade receivables: -€1,838
- Deferred charges and accrued income +€1,538
up €1,538 (+254%), from €606 to €2,144
- Financial fixed assets +€1,400
new in 2026: €1,400
- Profit (loss) carried forward +€98,558
up €98,558, from -€68,090 to €30,469
- Short-term financial debts -€34,975
down €34,975 (-100%), from €34,975 to €0
- Tax, wage and social debts +€9,883
new in 2026: €9,883
- Trade debts +€7,930
up €7,930 (+460%), from €1,724 to €9,654
- Gross operating margin +€112,957
up €112,957, from -€1,023 to €111,934
- Taxes +€8,113
new in 2026: €8,113
- Depreciation +€2,320
new in 2026: €2,320
- Other operating charges +€1,162
up €1,162 (+89.3%), from €1,301 to €2,462
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,452 | €84,560 | +€82,108 | +3,348% |
| Fixed assets | 21/28 | - | €25,509 | +€25,509 | |
| Tangible fixed assets | 22/27 | - | €24,109 | +€24,109 | |
| Plant, machinery and equipment | 23 | - | €6,628 | +€6,628 | |
| Furniture and vehicles | 24 | - | €17,481 | +€17,481 | |
| Financial fixed assets | 28 | - | €1,400 | +€1,400 | |
| Current assets | 29/58 | €2,452 | €59,052 | +€56,599 | +2,308% |
| Amounts receivable within one year | 40/41 | €1,847 | - | -€1,847 | |
| Trade receivables | 40 | €1,838 | - | -€1,838 | |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | - | €56,908 | +€56,908 | |
| Deferred charges and accrued income | 490/1 | €606 | €2,144 | +€1,538 | +254% |
| Total equity and liabilities | 10/49 | €2,452 | €84,560 | +€82,108 | +3,348% |
| Equity | 10/15 | -€61,790 | €36,769 | +€98,558 | |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,090 | €30,469 | +€98,558 | |
| Amounts payable | 17/49 | €64,242 | €47,791 | -€16,450 | -25.6% |
| Amounts payable after more than one year | 17 | €27,345 | €28,055 | +€710 | +2.6% |
| Other amounts payable | 178/9 | €27,345 | €28,055 | +€710 | +2.6% |
| Amounts payable within one year | 42/48 | €36,699 | €19,537 | -€17,162 | -46.8% |
| Financial debts | 43 | €34,975 | €0 | -€34,975 | -100% |
| Credit institutions | 430/8 | €34,975 | €0 | -€34,975 | -100% |
| Trade debts | 44 | €1,724 | €9,654 | +€7,930 | +460% |
| Suppliers | 440/4 | €1,724 | €9,654 | +€7,930 | +460% |
| Taxes, remuneration and social security | 45 | - | €9,883 | +€9,883 | |
| Taxes | 450/3 | - | €9,883 | +€9,883 | |
| Accrued charges and deferred income | 492/3 | €198 | €200 | +€2 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,320 | +€2,320 | |
| Other operating charges | 640/8 | €1,301 | €2,462 | +€1,162 | +89.3% |
| Non-recurring operating charges | 66A | €350 | €239 | -€111 | -31.8% |
| Gross operating margin | 9900 | -€1,023 | €111,934 | +€112,957 | |
| Operating profit (loss) | 9901 | -€2,674 | €106,913 | +€109,587 | |
| Financial income | 75/76B | - | €84 | +€84 | |
| Recurring financial income | 75 | - | €84 | +€84 | |
| Financial charges | 65/66B | €168 | €326 | +€158 | +93.8% |
| Recurring financial charges | 65 | €168 | €326 | +€158 | +93.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,842 | €106,671 | +€109,514 | |
| Income taxes | 67/77 | - | €8,113 | +€8,113 | |
| Profit (loss) for the period | 9904 | -€2,842 | €98,558 | +€101,400 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,842 | €98,558 | +€101,400 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.