DAKETTE: 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.
DAKETTE
Largest movements
- Cash +€37,095
up €37,095 (+16.3%), from €227,365 to €264,460
mainly Net result for the year (+€32,687) and Receivables within one year (+€18,231)
- Receivables within one year -€18,231
down €18,231 (-46.2%), from €39,419 to €21,189
of which Trade receivables: -€17,197
- Tangible fixed assets -€13,090
down €13,090 (-16.4%), from €79,768 to €66,678
of which Furniture and vehicles: -€11,726
- Deferred charges and accrued income +€7,317
up €7,317 (+3592.6%), from €204 to €7,521
- Reserves +€32,687
up €32,687 (+13.5%), from €242,376 to €275,063
of which Distributable reserves: +€32,687
- Other debts -€9,500
down €9,500 (-55.8%), from €17,031 to €7,531
- Tax, wage and social debts -€8,532
down €8,532 (-31.1%), from €27,398 to €18,867
of which Remuneration and social security: -€17,920
- Trade debts -€4,093
down €4,093 (-7.3%), from €56,012 to €51,919
- Staff costs -€76,094
down €76,094 (-23.5%), from €324,441 to €248,347
- Gross operating margin -€74,367
down €74,367 (-19.3%), from €385,694 to €311,327
- Financial income +€4,687
up €4,687 (+146.9%), from €3,192 to €7,879
of which Non-recurring financial income: +€6,161
- Taxes +€4,379
up €4,379 (+49.2%), from €8,901 to €13,280
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 | €349,202 | €361,723 | +€12,522 | +3.6% |
| Fixed assets | 21/28 | €80,032 | €66,807 | -€13,225 | -16.5% |
| Tangible fixed assets | 22/27 | €79,768 | €66,678 | -€13,090 | -16.4% |
| Land and buildings | 22 | €47,731 | €47,061 | -€670 | -1.4% |
| Plant, machinery and equipment | 23 | €1,240 | €545 | -€695 | -56.0% |
| Furniture and vehicles | 24 | €30,797 | €19,072 | -€11,726 | -38.1% |
| Financial fixed assets | 28 | €264 | €129 | -€135 | -51.2% |
| Current assets | 29/58 | €269,170 | €294,916 | +€25,747 | +9.6% |
| Stocks and contracts in progress | 3 | €2,182 | €1,746 | -€435 | -19.9% |
| Stocks | 30/36 | €2,182 | €1,746 | -€435 | -19.9% |
| Amounts receivable within one year | 40/41 | €39,419 | €21,189 | -€18,231 | -46.2% |
| Trade receivables | 40 | €31,946 | €14,749 | -€17,197 | -53.8% |
| Other amounts receivable | 41 | €7,473 | €6,440 | -€1,033 | -13.8% |
| Cash at bank and in hand | 54/58 | €227,365 | €264,460 | +€37,095 | +16.3% |
| Deferred charges and accrued income | 490/1 | €204 | €7,521 | +€7,317 | +3592.6% |
| Total equity and liabilities | 10/49 | €349,202 | €361,723 | +€12,522 | +3.6% |
| Equity | 10/15 | €248,623 | €281,310 | +€32,687 | +13.1% |
| Contributions | 10/11 | €6,247 | €6,247 | = | 0.0% |
| Reserves | 13 | €242,376 | €275,063 | +€32,687 | +13.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €240,517 | €273,204 | +€32,687 | +13.6% |
| Amounts payable | 17/49 | €100,579 | €80,413 | -€20,165 | -20.0% |
| Amounts payable within one year | 42/48 | €100,441 | €80,286 | -€20,155 | -20.1% |
| Trade debts | 44 | €56,012 | €51,919 | -€4,093 | -7.3% |
| Suppliers | 440/4 | €56,012 | €51,919 | -€4,093 | -7.3% |
| Advances received on contracts in progress | 46 | - | €1,970 | +€1,970 | |
| Taxes, remuneration and social security | 45 | €27,398 | €18,867 | -€8,532 | -31.1% |
| Taxes | 450/3 | €65 | €9,454 | +€9,389 | +14360.4% |
| Remuneration and social security | 454/9 | €27,333 | €9,412 | -€17,920 | -65.6% |
| Other amounts payable | 47/48 | €17,031 | €7,531 | -€9,500 | -55.8% |
| Accrued charges and deferred income | 492/3 | €138 | €127 | -€10 | -7.5% |
| Non-recurring operating income | 76A | - | €102,546 | +€102,546 | |
| Remuneration, social security and pensions | 62 | €324,441 | €248,347 | -€76,094 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,564 | €13,929 | -€3,636 | -20.7% |
| Other operating charges | 640/8 | €7,800 | €5,397 | -€2,402 | -30.8% |
| Non-recurring operating charges | 66A | - | €2,002 | +€2,002 | |
| Gross operating margin | 9900 | €385,694 | €311,327 | -€74,367 | -19.3% |
| Operating profit (loss) | 9901 | €35,888 | €41,652 | +€5,764 | +16.1% |
| Financial income | 75/76B | €3,192 | €7,879 | +€4,687 | +146.9% |
| Recurring financial income | 75 | €3,192 | €1,718 | -€1,474 | -46.2% |
| Non-recurring financial income | 76B | - | €6,161 | +€6,161 | |
| Financial charges | 65/66B | €2,370 | €3,565 | +€1,195 | +50.4% |
| Recurring financial charges | 65 | €2,370 | €3,565 | +€1,195 | +50.4% |
| Profit (loss) for the period before taxes | 9903 | €36,710 | €45,966 | +€9,256 | +25.2% |
| Income taxes | 67/77 | €8,901 | €13,280 | +€4,379 | +49.2% |
| Profit (loss) for the period | 9904 | €27,810 | €32,687 | +€4,877 | +17.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,810 | €32,687 | +€4,877 | +17.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.