DAKA TEAM: 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 TEAM
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets -€33,115
down €33,115 (-19.4%), from €170,963 to €137,849
of which Furniture and vehicles: -€21,662
- Receivables within one year -€17,385
down €17,385 (-19.2%), from €90,405 to €73,019
of which Trade receivables: -€14,505
- Reserves +€34,386
up €34,386 (+8.5%), from €403,704 to €438,090
of which Distributable reserves: +€36,246
- Other debts -€34,217
down €34,217 (-44.6%), from €76,750 to €42,533
- Tax, wage and social debts +€7,988
up €7,988 (+38.0%), from €20,996 to €28,983
of which Remuneration and social security: +€6,115
- Staff costs +€61,472
up €61,472 (+60.8%), from €101,133 to €162,605
- Taxes -€23,152
down €23,152 (-41.7%), from €55,463 to €32,311
- Gross operating margin -€19,024
down €19,024 (-5.8%), from €325,423 to €306,399
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 | €521,427 | €525,617 | +€4,190 | +0.8% |
| Fixed assets | 21/28 | €170,963 | €137,849 | -€33,115 | -19.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €170,963 | €137,849 | -€33,115 | -19.4% |
| Land and buildings | 22 | €100,103 | €88,650 | -€11,452 | -11.4% |
| Furniture and vehicles | 24 | €70,861 | €49,198 | -€21,662 | -30.6% |
| Current assets | 29/58 | €350,463 | €387,769 | +€37,305 | +10.6% |
| Amounts receivable within one year | 40/41 | €90,405 | €73,019 | -€17,385 | -19.2% |
| Trade receivables | 40 | €78,709 | €64,204 | -€14,505 | -18.4% |
| Other amounts receivable | 41 | €11,696 | €8,815 | -€2,880 | -24.6% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €258,722 | €262,639 | +€3,917 | +1.5% |
| Deferred charges and accrued income | 490/1 | €1,337 | €2,111 | +€774 | +57.9% |
| Total equity and liabilities | 10/49 | €521,427 | €525,617 | +€4,190 | +0.8% |
| Equity | 10/15 | €420,547 | €450,490 | +€29,942 | +7.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €403,704 | €438,090 | +€34,386 | +8.5% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €401,844 | €438,090 | +€36,246 | +9.0% |
| Profit (loss) carried forward | 14 | €4,444 | €0 | -€4,444 | -100% |
| Amounts payable | 17/49 | €100,879 | €75,128 | -€25,752 | -25.5% |
| Amounts payable within one year | 42/48 | €100,879 | €75,128 | -€25,752 | -25.5% |
| Trade debts | 44 | €3,134 | €3,611 | +€477 | +15.2% |
| Suppliers | 440/4 | €3,134 | €3,611 | +€477 | +15.2% |
| Taxes, remuneration and social security | 45 | €20,996 | €28,983 | +€7,988 | +38.0% |
| Taxes | 450/3 | €9,823 | €11,696 | +€1,873 | +19.1% |
| Remuneration and social security | 454/9 | €11,172 | €17,287 | +€6,115 | +54.7% |
| Other amounts payable | 47/48 | €76,750 | €42,533 | -€34,217 | -44.6% |
| Remuneration, social security and pensions | 62 | €101,133 | €162,605 | +€61,472 | +60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,342 | €35,271 | +€929 | +2.7% |
| Other operating charges | 640/8 | €3,064 | €3,415 | +€351 | +11.5% |
| Gross operating margin | 9900 | €325,423 | €306,399 | -€19,024 | -5.8% |
| Operating profit (loss) | 9901 | €186,883 | €105,108 | -€81,775 | -43.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -88.4% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -88.4% |
| Financial charges | 65/66B | €263 | €321 | +€58 | +21.9% |
| Recurring financial charges | 65 | €263 | €321 | +€58 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €186,622 | €104,787 | -€81,835 | -43.9% |
| Income taxes | 67/77 | €55,463 | €32,311 | -€23,152 | -41.7% |
| Profit (loss) for the period | 9904 | €131,159 | €72,475 | -€58,683 | -44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €131,159 | €72,475 | -€58,683 | -44.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.