DAKBEST: 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.
DAKBEST
Largest movements
- Stocks and contracts -€659,200
no longer reported in 2025 (was €659,200)
- Cash -€33,472
down €33,472 (-47.6%), from €70,248 to €36,775
mainly Trade debts (-€585,310) and Tax, wage and social debts (-€53,043)
- Receivables within one year +€10,799
up €10,799 (+108.2%), from €9,981 to €20,780
of which Trade receivables: +€9,856
- Trade debts -€585,310
no longer reported in 2025 (was €585,310)
- Tax, wage and social debts -€53,043
down €53,043 (-95.9%), from €55,307 to €2,264
- Other debts -€50,700
down €50,700 (-55.9%), from €90,700 to €40,000
- Financial charges -€9,081
down €9,081 (-95.0%), from €9,562 to €481
- Taxes +€2,264
new in 2025: €2,264
- Gross operating margin +€872
up €872 (+9.2%), from €9,515 to €10,387
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 | €739,429 | €57,556 | -€681,873 | -92.2% |
| Current assets | 29/58 | €739,429 | €57,556 | -€681,873 | -92.2% |
| Stocks and contracts in progress | 3 | €659,200 | - | -€659,200 | |
| Contracts in progress | 37 | €659,200 | - | -€659,200 | |
| Amounts receivable within one year | 40/41 | €9,981 | €20,780 | +€10,799 | +108.2% |
| Trade receivables | 40 | €9,706 | €19,562 | +€9,856 | +101.5% |
| Other amounts receivable | 41 | €275 | €1,218 | +€943 | +343.1% |
| Cash at bank and in hand | 54/58 | €70,248 | €36,775 | -€33,472 | -47.6% |
| Total equity and liabilities | 10/49 | €739,429 | €57,556 | -€681,873 | -92.2% |
| Equity | 10/15 | €8,111 | €15,292 | +€7,181 | +88.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,889 | €5,292 | +€7,181 | |
| Amounts payable | 17/49 | €731,317 | €42,264 | -€689,053 | -94.2% |
| Amounts payable within one year | 42/48 | €731,317 | €42,264 | -€689,053 | -94.2% |
| Trade debts | 44 | €585,310 | - | -€585,310 | |
| Suppliers | 440/4 | €585,310 | - | -€585,310 | |
| Taxes, remuneration and social security | 45 | €55,307 | €2,264 | -€53,043 | -95.9% |
| Taxes | 450/3 | €55,307 | €2,264 | -€53,043 | -95.9% |
| Other amounts payable | 47/48 | €90,700 | €40,000 | -€50,700 | -55.9% |
| Other operating charges | 640/8 | €511 | €462 | -€50 | -9.7% |
| Gross operating margin | 9900 | €9,515 | €10,387 | +€872 | +9.2% |
| Operating profit (loss) | 9901 | €9,004 | €9,925 | +€921 | +10.2% |
| Financial charges | 65/66B | €9,562 | €481 | -€9,081 | -95.0% |
| Recurring financial charges | 65 | €9,562 | €481 | -€9,081 | -95.0% |
| Profit (loss) for the period before taxes | 9903 | -€558 | €9,445 | +€10,002 | |
| Income taxes | 67/77 | - | €2,264 | +€2,264 | |
| Profit (loss) for the period | 9904 | -€558 | €7,181 | +€7,738 | |
| Profit (loss) for the period to be appropriated | 9905 | -€558 | €7,181 | +€7,738 |
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 10 October 2026 via checked.be.