DAKA: 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.
DAKA
Largest movements
- Receivables after one year +€96,827
up €96,827 (+50.0%), from €193,515 to €290,342
of which Trade receivables: +€96,249
- Cash +€10,666
up €10,666 (+23.0%), from €46,341 to €57,007
mainly Trade debts (+€97,634) and Tax, wage and social debts (+€6,265)
- Trade debts +€97,634
up €97,634 (+76.4%), from €127,816 to €225,450
- Tax, wage and social debts +€6,265
up €6,265 (+33.1%), from €18,901 to €25,166
of which Remuneration and social security: +€7,844
- Profit (loss) carried forward +€3,732
up €3,732 (+3.2%), from -€117,181 to -€113,449
- Staff costs +€112,525
up €112,525 (+30.8%), from €365,150 to €477,675
- Gross operating margin +€105,224
up €105,224 (+27.8%), from €379,160 to €484,385
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 | €239,995 | €347,627 | +€107,632 | +44.8% |
| Current assets | 29/58 | €239,995 | €347,627 | +€107,632 | +44.8% |
| Amounts receivable after more than one year | 29 | €193,515 | €290,342 | +€96,827 | +50.0% |
| Trade receivables | 290 | €189,805 | €286,055 | +€96,249 | +50.7% |
| Other amounts receivable | 291 | €3,710 | €4,287 | +€577 | +15.6% |
| Cash at bank and in hand | 54/58 | €46,341 | €57,007 | +€10,666 | +23.0% |
| Deferred charges and accrued income | 490/1 | €139 | €278 | +€139 | +100.0% |
| Total equity and liabilities | 10/49 | €239,995 | €347,627 | +€107,632 | +44.8% |
| Equity | 10/15 | -€96,722 | -€92,990 | +€3,732 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€117,181 | -€113,449 | +€3,732 | +3.2% |
| Amounts payable | 17/49 | €336,717 | €440,617 | +€103,899 | +30.9% |
| Amounts payable after more than one year | 17 | €190,000 | €190,000 | = | 0.0% |
| Financial debts | 170/4 | €190,000 | €190,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €146,717 | €250,617 | +€103,899 | +70.8% |
| Trade debts | 44 | €127,816 | €225,450 | +€97,634 | +76.4% |
| Suppliers | 440/4 | €127,816 | €225,450 | +€97,634 | +76.4% |
| Taxes, remuneration and social security | 45 | €18,901 | €25,166 | +€6,265 | +33.1% |
| Taxes | 450/3 | €4,233 | €2,653 | -€1,579 | -37.3% |
| Remuneration and social security | 454/9 | €14,669 | €22,513 | +€7,844 | +53.5% |
| Remuneration, social security and pensions | 62 | €365,150 | €477,675 | +€112,525 | +30.8% |
| Other operating charges | 640/8 | €100 | - | -€100 | |
| Gross operating margin | 9900 | €379,160 | €484,385 | +€105,224 | +27.8% |
| Operating profit (loss) | 9901 | €13,910 | €6,710 | -€7,201 | -51.8% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €1,067 | €324 | -€743 | -69.6% |
| Recurring financial charges | 65 | €1,067 | €324 | -€743 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | €12,852 | €6,386 | -€6,466 | -50.3% |
| Income taxes | 67/77 | €4,233 | €2,653 | -€1,579 | -37.3% |
| Profit (loss) for the period | 9904 | €8,619 | €3,732 | -€4,887 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,619 | €3,732 | -€4,887 | -56.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.