DAKEDA S.N.: 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.
DAKEDA S.N.
Largest movements
- Current investments -€19,646
down €19,646 (-27.2%), from €72,330 to €52,685
- Cash +€7,902
up €7,902 (+82.6%), from €9,568 to €17,470
mainly Current investments (+€19,646) and Receivables within one year (+€2,146)
- Receivables within one year -€2,146
down €2,146 (-78.7%), from €2,728 to €582
- Tangible fixed assets -€2,078
down €2,078 (-7.9%), from €26,240 to €24,162
- Other debts -€6,000
down €6,000 (-64.5%), from €9,300 to €3,300
- Accrued charges and deferred income -€3,544
down €3,544 (-86.0%), from €4,118 to €575
- Reserves -€3,205
down €3,205 (-5.7%), from €56,204 to €52,998
- Tax, wage and social debts -€1,703
down €1,703 (-100%), from €1,703 to €0
- Trade debts -€1,571
down €1,571 (-100%), from €1,571 to €0
- Purchases and services +€44,209
new in 2025: €44,209
- Financial charges +€12,680
up €12,680 (+257%), from €4,926 to €17,607
- Financial income +€8,638
up €8,638 (+628%), from €1,377 to €10,014
- Gross operating margin -€3,236
down €3,236 (-21.3%), from €15,189 to €11,953
- Taxes +€467
up €467 (+15.6%), from €2,992 to €3,459
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 | €110,976 | €94,953 | -€16,023 | -14.4% |
| Fixed assets | 21/28 | €26,240 | €24,162 | -€2,078 | -7.9% |
| Tangible fixed assets | 22/27 | €26,240 | €24,162 | -€2,078 | -7.9% |
| Land and buildings | 22 | €26,240 | €24,162 | -€2,078 | -7.9% |
| Current assets | 29/58 | €84,736 | €70,791 | -€13,945 | -16.5% |
| Amounts receivable within one year | 40/41 | €2,728 | €582 | -€2,146 | -78.7% |
| Other amounts receivable | 41 | €2,728 | €582 | -€2,146 | -78.7% |
| Current investments | 50/53 | €72,330 | €52,685 | -€19,646 | -27.2% |
| Cash at bank and in hand | 54/58 | €9,568 | €17,470 | +€7,902 | +82.6% |
| Deferred charges and accrued income | 490/1 | €110 | €55 | -€55 | -50.0% |
| Total equity and liabilities | 10/49 | €110,976 | €94,953 | -€16,023 | -14.4% |
| Equity | 10/15 | €93,704 | €90,498 | -€3,205 | -3.4% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €56,204 | €52,998 | -€3,205 | -5.7% |
| Distributable reserves | 133 | €56,204 | €52,998 | -€3,205 | -5.7% |
| Amounts payable | 17/49 | €17,272 | €4,455 | -€12,818 | -74.2% |
| Amounts payable after more than one year | 17 | €580 | €580 | = | 0.0% |
| Other amounts payable | 178/9 | €580 | €580 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,574 | €3,300 | -€9,274 | -73.8% |
| Trade debts | 44 | €1,571 | €0 | -€1,571 | -100% |
| Suppliers | 440/4 | €1,571 | €0 | -€1,571 | -100% |
| Taxes, remuneration and social security | 45 | €1,703 | €0 | -€1,703 | -100% |
| Taxes | 450/3 | €1,703 | €0 | -€1,703 | -100% |
| Other amounts payable | 47/48 | €9,300 | €3,300 | -€6,000 | -64.5% |
| Accrued charges and deferred income | 492/3 | €4,118 | €575 | -€3,544 | -86.0% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €44,209 | +€44,209 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,071 | €2,078 | +€7 | +0.3% |
| Other operating charges | 640/8 | €1,997 | €2,029 | +€32 | +1.6% |
| Gross operating margin | 9900 | €15,189 | €11,953 | -€3,236 | -21.3% |
| Operating profit (loss) | 9901 | €11,121 | €7,846 | -€3,275 | -29.4% |
| Financial income | 75/76B | €1,377 | €10,014 | +€8,638 | +628% |
| Recurring financial income | 75 | €1,377 | €10,014 | +€8,638 | +628% |
| Financial charges | 65/66B | €4,926 | €17,607 | +€12,680 | +257% |
| Recurring financial charges | 65 | €4,926 | €17,607 | +€12,680 | +257% |
| Profit (loss) for the period before taxes | 9903 | €7,571 | €254 | -€7,317 | -96.6% |
| Income taxes | 67/77 | €2,992 | €3,459 | +€467 | +15.6% |
| Profit (loss) for the period | 9904 | €4,579 | -€3,205 | -€7,784 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,579 | -€3,205 | -€7,784 |
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.