DAKCONSTRUCT: 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.
DAKCONSTRUCT
Largest movements
- Stocks and contracts -€650,932
down €650,932 (-72.6%), from €896,432 to €245,500
of which Contracts in progress: -€589,532
- Cash +€274,968
up €274,968 (+81.4%), from €337,614 to €612,581
mainly Stocks and contracts (+€650,932) and Depreciation (+€96,715)
- Tangible fixed assets -€83,586
down €83,586 (-25.4%), from €329,057 to €245,471
- Deferred charges and accrued income +€35,001
up €35,001 (+1568.8%), from €2,231 to €37,232
- Receivables within one year -€25,152
down €25,152 (-2.9%), from €868,839 to €843,688
of which Other amounts receivable: -€20,021
- Trade debts -€335,823
down €335,823 (-42.9%), from €782,140 to €446,317
- Debts after one year -€57,314
down €57,314 (-34.2%), from €167,589 to €110,275
- Other debts -€26,747
down €26,747 (-5.0%), from €538,159 to €511,413
- Gross operating margin -€350,993
down €350,993 (-32.0%), from €1.1m to €747,357
- Staff costs -€98,490
down €98,490 (-13.5%), from €731,757 to €633,268
- Taxes -€43,689
down €43,689 (-84.2%), from €51,909 to €8,220
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 | €2,434,173 | €1,984,471 | -€449,701 | -18.5% |
| Fixed assets | 21/28 | €329,057 | €245,471 | -€83,586 | -25.4% |
| Tangible fixed assets | 22/27 | €329,057 | €245,471 | -€83,586 | -25.4% |
| Land and buildings | 22 | €178,591 | €140,767 | -€37,824 | -21.2% |
| Plant, machinery and equipment | 23 | €49,356 | €42,222 | -€7,134 | -14.5% |
| Furniture and vehicles | 24 | €101,111 | €62,482 | -€38,629 | -38.2% |
| Current assets | 29/58 | €2,105,115 | €1,739,000 | -€366,115 | -17.4% |
| Stocks and contracts in progress | 3 | €896,432 | €245,500 | -€650,932 | -72.6% |
| Stocks | 30/36 | €306,900 | €245,500 | -€61,400 | -20.0% |
| Contracts in progress | 37 | €589,532 | €0 | -€589,532 | -100.0% |
| Amounts receivable within one year | 40/41 | €868,839 | €843,688 | -€25,152 | -2.9% |
| Trade receivables | 40 | €718,102 | €712,971 | -€5,131 | -0.7% |
| Other amounts receivable | 41 | €150,737 | €130,717 | -€20,021 | -13.3% |
| Cash at bank and in hand | 54/58 | €337,614 | €612,581 | +€274,968 | +81.4% |
| Deferred charges and accrued income | 490/1 | €2,231 | €37,232 | +€35,001 | +1568.8% |
| Total equity and liabilities | 10/49 | €2,434,173 | €1,984,471 | -€449,701 | -18.5% |
| Equity | 10/15 | €841,713 | €841,957 | +€244 | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €821,713 | €821,957 | +€244 | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €821,713 | €821,957 | +€244 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,592,460 | €1,142,514 | -€449,946 | -28.3% |
| Amounts payable after more than one year | 17 | €167,589 | €110,275 | -€57,314 | -34.2% |
| Financial debts | 170/4 | €167,589 | €110,275 | -€57,314 | -34.2% |
| Amounts payable within one year | 42/48 | €1,424,871 | €1,032,240 | -€392,632 | -27.6% |
| Current portion of amounts payable after more than one year | 42 | €64,042 | €57,314 | -€6,727 | -10.5% |
| Trade debts | 44 | €782,140 | €446,317 | -€335,823 | -42.9% |
| Suppliers | 440/4 | €782,140 | €446,317 | -€335,823 | -42.9% |
| Taxes, remuneration and social security | 45 | €40,531 | €17,196 | -€23,335 | -57.6% |
| Taxes | 450/3 | €28,496 | €5,402 | -€23,094 | -81.0% |
| Remuneration and social security | 454/9 | €12,035 | €11,794 | -€241 | -2.0% |
| Other amounts payable | 47/48 | €538,159 | €511,413 | -€26,747 | -5.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €8,264 | +€8,264 | |
| Remuneration, social security and pensions | 62 | €731,757 | €633,268 | -€98,490 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,191 | €96,715 | -€1,477 | -1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €9,859 | €7,005 | -€2,855 | -29.0% |
| Gross operating margin | 9900 | €1,098,351 | €747,357 | -€350,993 | -32.0% |
| Operating profit (loss) | 9901 | €258,542 | €10,370 | -€248,172 | -96.0% |
| Financial income | 75/76B | €2,021 | €3,446 | +€1,425 | +70.5% |
| Recurring financial income | 75 | €2,021 | €3,446 | +€1,425 | +70.5% |
| Financial charges | 65/66B | €5,906 | €5,351 | -€555 | -9.4% |
| Recurring financial charges | 65 | €5,906 | €5,351 | -€555 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €254,657 | €8,465 | -€246,193 | -96.7% |
| Income taxes | 67/77 | €51,909 | €8,220 | -€43,689 | -84.2% |
| Profit (loss) for the period | 9904 | €202,749 | €244 | -€202,504 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €202,749 | €244 | -€202,504 | -99.9% |
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 4 October 2026 via checked.be.