DAKARTIEST: 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.
DAKARTIEST
Largest movements
- Cash -€26,793
down €26,793 (-26.9%), from €99,712 to €72,918
mainly Trade debts (-€41,219) and Accrued charges and deferred income (-€18,000)
- Receivables within one year +€8,566
up €8,566 (+71.4%), from €12,005 to €20,572
of which Trade receivables: +€11,088
- Tangible fixed assets -€8,223
down €8,223 (-19.5%), from €42,242 to €34,020
of which Plant, machinery and equipment: -€6,246
- Trade debts -€41,219
down €41,219 (-99.9%), from €41,253 to €34
- Profit (loss) carried forward +€30,067
up €30,067 (+47.3%), from €63,616 to €93,682
- Advances received +€19,499
new in 2025: €19,499
- Accrued charges and deferred income -€18,000
no longer reported in 2025 (was €18,000)
- Tax, wage and social debts -€15,230
down €15,230 (-54.4%), from €28,010 to €12,780
of which Taxes: -€10,697
- Gross operating margin -€47,800
down €47,800 (-42.3%), from €113,106 to €65,306
- Taxes -€8,431
down €8,431 (-52.3%), from €16,113 to €7,682
- Staff costs -€5,595
down €5,595 (-22.9%), from €24,462 to €18,867
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 | €154,560 | €128,110 | -€26,450 | -17.1% |
| Fixed assets | 21/28 | €42,842 | €34,620 | -€8,223 | -19.2% |
| Tangible fixed assets | 22/27 | €42,242 | €34,020 | -€8,223 | -19.5% |
| Plant, machinery and equipment | 23 | €24,406 | €18,160 | -€6,246 | -25.6% |
| Furniture and vehicles | 24 | €17,837 | €15,860 | -€1,976 | -11.1% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €111,717 | €93,490 | -€18,227 | -16.3% |
| Amounts receivable within one year | 40/41 | €12,005 | €20,572 | +€8,566 | +71.4% |
| Trade receivables | 40 | €3,060 | €14,148 | +€11,088 | +362% |
| Other amounts receivable | 41 | €8,945 | €6,424 | -€2,522 | -28.2% |
| Cash at bank and in hand | 54/58 | €99,712 | €72,918 | -€26,793 | -26.9% |
| Total equity and liabilities | 10/49 | €154,560 | €128,110 | -€26,450 | -17.1% |
| Equity | 10/15 | €65,616 | €95,682 | +€30,067 | +45.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,616 | €93,682 | +€30,067 | +47.3% |
| Amounts payable | 17/49 | €88,944 | €32,428 | -€56,516 | -63.5% |
| Amounts payable within one year | 42/48 | €70,944 | €32,428 | -€38,516 | -54.3% |
| Trade debts | 44 | €41,253 | €34 | -€41,219 | -99.9% |
| Suppliers | 440/4 | €41,253 | €34 | -€41,219 | -99.9% |
| Advances received on contracts in progress | 46 | - | €19,499 | +€19,499 | |
| Taxes, remuneration and social security | 45 | €28,010 | €12,780 | -€15,230 | -54.4% |
| Taxes | 450/3 | €18,508 | €7,811 | -€10,697 | -57.8% |
| Remuneration and social security | 454/9 | €9,501 | €4,968 | -€4,533 | -47.7% |
| Other amounts payable | 47/48 | €1,681 | €115 | -€1,566 | -93.2% |
| Accrued charges and deferred income | 492/3 | €18,000 | - | -€18,000 | |
| Remuneration, social security and pensions | 62 | €24,462 | €18,867 | -€5,595 | -22.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,020 | €8,223 | +€202 | +2.5% |
| Other operating charges | 640/8 | €884 | €350 | -€535 | -60.5% |
| Gross operating margin | 9900 | €113,106 | €65,306 | -€47,800 | -42.3% |
| Operating profit (loss) | 9901 | €79,739 | €37,867 | -€41,873 | -52.5% |
| Financial income | 75/76B | €2 | €3 | +€1 | +40.1% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +40.1% |
| Financial charges | 65/66B | €13 | €121 | +€108 | +850% |
| Recurring financial charges | 65 | €13 | €121 | +€108 | +850% |
| Profit (loss) for the period before taxes | 9903 | €79,729 | €37,748 | -€41,981 | -52.7% |
| Income taxes | 67/77 | €16,113 | €7,682 | -€8,431 | -52.3% |
| Profit (loss) for the period | 9904 | €63,616 | €30,067 | -€33,549 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €63,616 | €30,067 | -€33,549 | -52.7% |
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 23 October 2026 via checked.be.