DAKANI: 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.
DAKANI
Largest movements
- Tangible fixed assets -€87,802
down €87,802 (-22.1%), from €396,879 to €309,077
of which Furniture and vehicles: -€79,166
- Receivables within one year -€38,059
down €38,059 (-61.1%), from €62,277 to €24,218
of which Trade receivables: -€52,433
- Cash -€16,511
down €16,511 (-64.7%), from €25,528 to €9,017
mainly Net result for the year (-€76,360) and Other debts (-€48,557)
- Profit (loss) carried forward -€76,360
down €76,360 (-319.7%), from -€23,888 to -€100,249
- Other debts -€48,557
down €48,557 (-13.4%), from €362,496 to €313,939
- Trade debts -€14,088
down €14,088 (-93.6%), from €15,048 to €960
- Contributions -€11,860
down €11,860 (-10.0%), from €118,060 to €106,200
- Reserves +€11,860
up €11,860 (+55.9%), from €21,231 to €33,091
of which Distributable reserves: +€11,860
- Gross operating margin -€108,036
down €108,036, from €105,295 to -€2,741
- Taxes -€30,004
down €30,004, from €15,076 to -€14,928
- Depreciation +€4,752
up €4,752 (+5.7%), from €83,050 to €87,802
- Other operating charges -€2,833
down €2,833 (-78.8%), from €3,594 to €761
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 | €501,483 | €358,959 | -€142,524 | -28.4% |
| Fixed assets | 21/28 | €400,689 | €312,887 | -€87,802 | -21.9% |
| Tangible fixed assets | 22/27 | €396,879 | €309,077 | -€87,802 | -22.1% |
| Plant, machinery and equipment | 23 | €21,259 | €12,983 | -€8,276 | -38.9% |
| Furniture and vehicles | 24 | €373,863 | €294,696 | -€79,166 | -21.2% |
| Other tangible fixed assets | 26 | €1,758 | €1,398 | -€360 | -20.5% |
| Financial fixed assets | 28 | €3,810 | €3,810 | = | 0.0% |
| Current assets | 29/58 | €100,794 | €46,072 | -€54,722 | -54.3% |
| Stocks and contracts in progress | 3 | €9,300 | €9,300 | = | 0.0% |
| Stocks | 30/36 | €9,300 | €9,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,277 | €24,218 | -€38,059 | -61.1% |
| Trade receivables | 40 | €59,693 | €7,260 | -€52,433 | -87.8% |
| Other amounts receivable | 41 | €2,584 | €16,958 | +€14,375 | +556.4% |
| Cash at bank and in hand | 54/58 | €25,528 | €9,017 | -€16,511 | -64.7% |
| Deferred charges and accrued income | 490/1 | €3,689 | €3,537 | -€152 | -4.1% |
| Total equity and liabilities | 10/49 | €501,483 | €358,959 | -€142,524 | -28.4% |
| Equity | 10/15 | €115,403 | €39,042 | -€76,360 | -66.2% |
| Contributions | 10/11 | €118,060 | €106,200 | -€11,860 | -10.0% |
| Reserves | 13 | €21,231 | €33,091 | +€11,860 | +55.9% |
| Tax-exempt reserves | 132 | €21,231 | €21,231 | = | 0.0% |
| Distributable reserves | 133 | - | €11,860 | +€11,860 | |
| Profit (loss) carried forward | 14 | -€23,888 | -€100,249 | -€76,360 | -319.7% |
| Amounts payable | 17/49 | €386,080 | €319,917 | -€66,164 | -17.1% |
| Amounts payable within one year | 42/48 | €386,080 | €319,917 | -€66,164 | -17.1% |
| Financial debts | 43 | €28 | €54 | +€26 | +94.3% |
| Credit institutions | 430/8 | €28 | €54 | +€26 | +94.3% |
| Trade debts | 44 | €15,048 | €960 | -€14,088 | -93.6% |
| Suppliers | 440/4 | €15,048 | €960 | -€14,088 | -93.6% |
| Taxes, remuneration and social security | 45 | €8,508 | €4,963 | -€3,545 | -41.7% |
| Taxes | 450/3 | €2,508 | €4,013 | +€1,505 | +60.0% |
| Remuneration and social security | 454/9 | €6,000 | €950 | -€5,050 | -84.2% |
| Other amounts payable | 47/48 | €362,496 | €313,939 | -€48,557 | -13.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83,050 | €87,802 | +€4,752 | +5.7% |
| Other operating charges | 640/8 | €3,594 | €761 | -€2,833 | -78.8% |
| Gross operating margin | 9900 | €105,295 | -€2,741 | -€108,036 | |
| Operating profit (loss) | 9901 | €18,651 | -€91,305 | -€109,956 | |
| Financial income | 75/76B | €105 | €610 | +€505 | +479.0% |
| Recurring financial income | 75 | €105 | €610 | +€505 | +479.0% |
| Financial charges | 65/66B | €700 | €594 | -€107 | -15.2% |
| Recurring financial charges | 65 | €700 | €594 | -€107 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €18,056 | -€91,289 | -€109,344 | |
| Income taxes | 67/77 | €15,076 | -€14,928 | -€30,004 | |
| Profit (loss) for the period | 9904 | €2,980 | -€76,360 | -€79,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,980 | -€76,360 | -€79,340 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.