DAKATIM: 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.
DAKATIM
Largest movements
- Cash -€17,301
down €17,301 (-29.0%), from €59,758 to €42,457
mainly Debts after one year (-€27,000) and Investment in fixed assets (net) (-€13,698)
- Receivables within one year +€11,779
up €11,779 (+19.8%), from €59,450 to €71,229
of which Trade receivables: +€9,403
- Tangible fixed assets +€4,342
up €4,342 (+25.7%), from €16,879 to €21,222
of which Furniture and vehicles: +€9,551
- Stocks and contracts +€2,991
up €2,991 (+309%), from €969 to €3,960
- Debts after one year -€27,000
no longer reported in 2025 (was €27,000)
- Other debts +€26,962
up €26,962 (+7,021%), from €384 to €27,346
- Trade debts -€5,292
down €5,292 (-23.6%), from €22,422 to €17,130
- Tax, wage and social debts +€4,753
up €4,753 (+15.6%), from €30,557 to €35,310
of which Taxes: +€4,978
- Reserves +€2,583
up €2,583 (+7.1%), from €36,551 to €39,135
- Gross operating margin +€10,774
up €10,774 (+15.2%), from €70,970 to €81,744
- Depreciation +€3,076
up €3,076 (+49.0%), from €6,279 to €9,356
- Financial charges +€2,281
up €2,281 (+146%), from €1,564 to €3,845
- Taxes +€1,476
up €1,476 (+712%), from €207 to €1,683
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 | €138,050 | €140,213 | +€2,163 | +1.6% |
| Fixed assets | 21/28 | €17,004 | €21,347 | +€4,342 | +25.5% |
| Tangible fixed assets | 22/27 | €16,879 | €21,222 | +€4,342 | +25.7% |
| Land and buildings | 22 | €6,682 | €3,972 | -€2,711 | -40.6% |
| Plant, machinery and equipment | 23 | €6,305 | €3,807 | -€2,498 | -39.6% |
| Furniture and vehicles | 24 | €3,892 | €13,444 | +€9,551 | +245% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €121,046 | €118,867 | -€2,179 | -1.8% |
| Stocks and contracts in progress | 3 | €969 | €3,960 | +€2,991 | +309% |
| Stocks | 30/36 | €969 | €3,960 | +€2,991 | +309% |
| Amounts receivable within one year | 40/41 | €59,450 | €71,229 | +€11,779 | +19.8% |
| Trade receivables | 40 | €39,980 | €49,383 | +€9,403 | +23.5% |
| Other amounts receivable | 41 | €19,470 | €21,846 | +€2,376 | +12.2% |
| Cash at bank and in hand | 54/58 | €59,758 | €42,457 | -€17,301 | -29.0% |
| Deferred charges and accrued income | 490/1 | €869 | €1,221 | +€352 | +40.6% |
| Total equity and liabilities | 10/49 | €138,050 | €140,213 | +€2,163 | +1.6% |
| Equity | 10/15 | €55,151 | €57,735 | +€2,583 | +4.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,551 | €39,135 | +€2,583 | +7.1% |
| Distributable reserves | 133 | €36,551 | €39,135 | +€2,583 | +7.1% |
| Amounts payable | 17/49 | €82,899 | €82,479 | -€420 | -0.5% |
| Amounts payable after more than one year | 17 | €27,000 | - | -€27,000 | |
| Financial debts | 170/4 | €27,000 | - | -€27,000 | |
| Amounts payable within one year | 42/48 | €55,899 | €82,479 | +€26,580 | +47.6% |
| Financial debts | 43 | €2,536 | €2,692 | +€157 | +6.2% |
| Credit institutions | 430/8 | €2,536 | €2,692 | +€157 | +6.2% |
| Trade debts | 44 | €22,422 | €17,130 | -€5,292 | -23.6% |
| Suppliers | 440/4 | €22,422 | €17,130 | -€5,292 | -23.6% |
| Taxes, remuneration and social security | 45 | €30,557 | €35,310 | +€4,753 | +15.6% |
| Taxes | 450/3 | €5,342 | €10,320 | +€4,978 | +93.2% |
| Remuneration and social security | 454/9 | €25,215 | €24,990 | -€225 | -0.9% |
| Other amounts payable | 47/48 | €384 | €27,346 | +€26,962 | +7,021% |
| Non-recurring operating income | 76A | €4,000 | - | -€4,000 | |
| Remuneration, social security and pensions | 62 | €61,188 | €61,999 | +€811 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,279 | €9,356 | +€3,076 | +49.0% |
| Other operating charges | 640/8 | €2,091 | €2,307 | +€216 | +10.4% |
| Gross operating margin | 9900 | €70,970 | €81,744 | +€10,774 | +15.2% |
| Operating profit (loss) | 9901 | €1,411 | €8,082 | +€6,670 | +473% |
| Financial income | 75/76B | €53 | €30 | -€24 | -44.4% |
| Recurring financial income | 75 | €53 | €30 | -€24 | -44.4% |
| Financial charges | 65/66B | €1,564 | €3,845 | +€2,281 | +146% |
| Recurring financial charges | 65 | €1,564 | €3,845 | +€2,281 | +146% |
| Profit (loss) for the period before taxes | 9903 | -€100 | €4,266 | +€4,366 | |
| Income taxes | 67/77 | €207 | €1,683 | +€1,476 | +712% |
| Profit (loss) for the period | 9904 | -€307 | €2,583 | +€2,890 | |
| Profit (loss) for the period to be appropriated | 9905 | -€307 | €2,583 | +€2,890 |
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 16 October 2026 via checked.be.