DaKa: 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.
DaKa
Largest movements
- Tangible fixed assets +€51,075
up €51,075 (+351%), from €14,571 to €65,646
of which Land and buildings: +€57,303
- Receivables after one year -€40,500
down €40,500 (-45.0%), from €90,000 to €49,500
- Cash +€26,190
up €26,190 (+13.8%), from €190,022 to €216,212
mainly Net result for the year (+€102,630) and Receivables after one year (+€40,500)
- Reserves +€37,630
up €37,630 (+13.8%), from €272,907 to €310,536
of which Distributable reserves: +€37,630
- Gross operating margin +€20,595
up €20,595 (+17.8%), from €115,834 to €136,429
- Taxes +€5,031
up €5,031 (+20.4%), from €24,718 to €29,749
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 | €299,433 | €337,408 | +€37,975 | +12.7% |
| Fixed assets | 21/28 | €14,571 | €65,646 | +€51,075 | +351% |
| Tangible fixed assets | 22/27 | €14,571 | €65,646 | +€51,075 | +351% |
| Land and buildings | 22 | - | €57,303 | +€57,303 | |
| Furniture and vehicles | 24 | €14,571 | €8,343 | -€6,228 | -42.7% |
| Current assets | 29/58 | €284,862 | €271,762 | -€13,100 | -4.6% |
| Amounts receivable after more than one year | 29 | €90,000 | €49,500 | -€40,500 | -45.0% |
| Other amounts receivable | 291 | €90,000 | €49,500 | -€40,500 | -45.0% |
| Amounts receivable within one year | 40/41 | €4,840 | €6,050 | +€1,210 | +25.0% |
| Trade receivables | 40 | €4,840 | €6,050 | +€1,210 | +25.0% |
| Cash at bank and in hand | 54/58 | €190,022 | €216,212 | +€26,190 | +13.8% |
| Total equity and liabilities | 10/49 | €299,433 | €337,408 | +€37,975 | +12.7% |
| Equity | 10/15 | €275,907 | €313,536 | +€37,630 | +13.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €272,907 | €310,536 | +€37,630 | +13.8% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Distributable reserves | 133 | €272,607 | €310,236 | +€37,630 | +13.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,527 | €23,872 | +€345 | +1.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,527 | €23,872 | +€345 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | €0 | -€3,333 | -100% |
| Trade debts | 44 | €465 | €332 | -€133 | -28.6% |
| Suppliers | 440/4 | €465 | €332 | -€133 | -28.6% |
| Taxes, remuneration and social security | 45 | €17,931 | €21,029 | +€3,098 | +17.3% |
| Taxes | 450/3 | €17,931 | €21,029 | +€3,098 | +17.3% |
| Other amounts payable | 47/48 | €1,798 | €2,511 | +€713 | +39.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,588 | €7,575 | +€987 | +15.0% |
| Other operating charges | 640/8 | €751 | €770 | +€19 | +2.6% |
| Gross operating margin | 9900 | €115,834 | €136,429 | +€20,595 | +17.8% |
| Operating profit (loss) | 9901 | €108,495 | €128,083 | +€19,588 | +18.1% |
| Financial income | 75/76B | €4,100 | €4,445 | +€344 | +8.4% |
| Recurring financial income | 75 | €4,100 | €4,445 | +€344 | +8.4% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +10.8% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €112,461 | €132,379 | +€19,918 | +17.7% |
| Income taxes | 67/77 | €24,718 | €29,749 | +€5,031 | +20.4% |
| Profit (loss) for the period | 9904 | €87,743 | €102,630 | +€14,887 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €87,743 | €102,630 | +€14,887 | +17.0% |
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 22 October 2026 via checked.be.