DAKAN: 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.
DAKAN
Largest movements
- Receivables within one year +€16,551
up €16,551 (+729%), from €2,269 to €18,820
of which Other amounts receivable: +€18,448
- Receivables after one year -€15,000
no longer reported in 2025 (was €15,000)
- Intangible fixed assets +€3,598
new in 2025: €3,598
- Deferred charges and accrued income -€2,410
down €2,410 (-70.3%), from €3,430 to €1,020
- Tangible fixed assets -€1,658
down €1,658 (-25.0%), from €6,618 to €4,961
- Reserves +€5,284
up €5,284 (+23.0%), from €23,019 to €28,303
- Other debts -€4,225
no longer reported in 2025 (was €4,225)
- Trade debts +€2,324
up €2,324 (+50.5%), from €4,601 to €6,925
- Tax, wage and social debts -€1,927
no longer reported in 2025 (was €1,927)
- Gross operating margin +€12,074
up €12,074, from -€3,484 to €8,590
- Taxes +€1,770
up €1,770 (+1,383%), from €128 to €1,898
- Financial income +€398
up €398 (+53.1%), from €750 to €1,148
- Financial charges +€166
up €166 (+88.1%), from €188 to €354
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 | €34,772 | €36,228 | +€1,456 | +4.2% |
| Fixed assets | 21/28 | €6,618 | €8,559 | +€1,941 | +29.3% |
| Intangible fixed assets | 21 | - | €3,598 | +€3,598 | |
| Tangible fixed assets | 22/27 | €6,618 | €4,961 | -€1,658 | -25.0% |
| Furniture and vehicles | 24 | €6,618 | €4,961 | -€1,658 | -25.0% |
| Current assets | 29/58 | €28,154 | €27,669 | -€485 | -1.7% |
| Amounts receivable after more than one year | 29 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 291 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €2,269 | €18,820 | +€16,551 | +729% |
| Trade receivables | 40 | €1,897 | - | -€1,897 | |
| Other amounts receivable | 41 | €372 | €18,820 | +€18,448 | +4,959% |
| Cash at bank and in hand | 54/58 | €7,455 | €7,830 | +€375 | +5.0% |
| Deferred charges and accrued income | 490/1 | €3,430 | €1,020 | -€2,410 | -70.3% |
| Total equity and liabilities | 10/49 | €34,772 | €36,228 | +€1,456 | +4.2% |
| Equity | 10/15 | €24,019 | €29,303 | +€5,284 | +22.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,019 | €28,303 | +€5,284 | +23.0% |
| Distributable reserves | 133 | €23,019 | €28,303 | +€5,284 | +23.0% |
| Amounts payable | 17/49 | €10,753 | €6,925 | -€3,828 | -35.6% |
| Amounts payable within one year | 42/48 | €10,753 | €6,925 | -€3,828 | -35.6% |
| Trade debts | 44 | €4,601 | €6,925 | +€2,324 | +50.5% |
| Suppliers | 440/4 | €4,601 | €6,925 | +€2,324 | +50.5% |
| Taxes, remuneration and social security | 45 | €1,927 | - | -€1,927 | |
| Taxes | 450/3 | €1,927 | - | -€1,927 | |
| Other amounts payable | 47/48 | €4,225 | - | -€4,225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,660 | €1,659 | -€1 | 0.0% |
| Other operating charges | 640/8 | €592 | €544 | -€48 | -8.1% |
| Gross operating margin | 9900 | -€3,484 | €8,590 | +€12,074 | |
| Operating profit (loss) | 9901 | -€5,736 | €6,387 | +€12,123 | |
| Financial income | 75/76B | €750 | €1,148 | +€398 | +53.1% |
| Recurring financial income | 75 | €750 | €1,148 | +€398 | +53.1% |
| Financial charges | 65/66B | €188 | €354 | +€166 | +88.1% |
| Recurring financial charges | 65 | €188 | €354 | +€166 | +88.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,174 | €7,181 | +€12,355 | |
| Income taxes | 67/77 | €128 | €1,898 | +€1,770 | +1,383% |
| Profit (loss) for the period | 9904 | -€5,302 | €5,284 | +€10,586 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,302 | €5,284 | +€10,586 |
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 13 October 2026 via checked.be.