Dakfolie Tools: 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.
Dakfolie Tools
Largest movements
- Tangible fixed assets +€19,700
up €19,700 (+43.8%), from €45,000 to €64,700
of which Furniture and vehicles: +€19,700
- Receivables after one year -€14,940
down €14,940 (-13.4%), from €111,871 to €96,931
of which Other amounts receivable: -€111,871
- Cash +€5,777
up €5,777 (+61.5%), from €9,401 to €15,178
mainly Net result for the year (+€29,485) and Receivables after one year (+€14,940)
- Deferred charges and accrued income +€2,331
new in 2025: €2,331
- Reserves +€29,485
up €29,485 (+23.9%), from €123,239 to €152,724
of which Distributable reserves: +€29,485
- Debts after one year -€13,416
down €13,416 (-100%), from €13,416 to €0
- Current portion of long-term debt -€12,757
down €12,757 (-44.9%), from €28,390 to €15,633
- Tax, wage and social debts +€8,639
up €8,639 (+204%), from €4,242 to €12,881
of which Taxes: +€8,639
- Gross operating margin +€31,012
up €31,012 (+224%), from €13,841 to €44,853
- Taxes +€9,199
up €9,199 (+214%), from €4,296 to €13,495
- Other operating charges +€2,996
up €2,996 (+184%), from €1,627 to €4,623
- Depreciation +€2,106
new in 2025: €2,106
- Financial charges -€1,335
down €1,335 (-54.3%), from €2,461 to €1,126
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 | €201,488 | €212,674 | +€11,186 | +5.6% |
| Fixed assets | 21/28 | €45,000 | €64,700 | +€19,700 | +43.8% |
| Tangible fixed assets | 22/27 | €45,000 | €64,700 | +€19,700 | +43.8% |
| Furniture and vehicles | 24 | - | €19,700 | +€19,700 | |
| Other tangible fixed assets | 26 | €45,000 | €45,000 | = | 0.0% |
| Current assets | 29/58 | €156,488 | €147,974 | -€8,515 | -5.4% |
| Amounts receivable after more than one year | 29 | €111,871 | €96,931 | -€14,940 | -13.4% |
| Trade receivables | 290 | €0 | €96,931 | +€96,931 | |
| Other amounts receivable | 291 | €111,871 | €0 | -€111,871 | -100% |
| Amounts receivable within one year | 40/41 | €35,216 | €33,533 | -€1,683 | -4.8% |
| Trade receivables | 40 | €20,299 | €33,533 | +€13,234 | +65.2% |
| Other amounts receivable | 41 | €14,917 | €0 | -€14,917 | -100% |
| Cash at bank and in hand | 54/58 | €9,401 | €15,178 | +€5,777 | +61.5% |
| Deferred charges and accrued income | 490/1 | - | €2,331 | +€2,331 | |
| Total equity and liabilities | 10/49 | €201,488 | €212,674 | +€11,186 | +5.6% |
| Equity | 10/15 | €129,439 | €158,924 | +€29,485 | +22.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €123,239 | €152,724 | +€29,485 | +23.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €123,239 | €152,724 | +€29,485 | +23.9% |
| Amounts payable | 17/49 | €72,049 | €53,749 | -€18,299 | -25.4% |
| Amounts payable after more than one year | 17 | €13,416 | €0 | -€13,416 | -100% |
| Financial debts | 170/4 | €13,416 | €0 | -€13,416 | -100% |
| Amounts payable within one year | 42/48 | €52,633 | €47,749 | -€4,883 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €28,390 | €15,633 | -€12,757 | -44.9% |
| Trade debts | 44 | €1,740 | €0 | -€1,740 | -100% |
| Suppliers | 440/4 | €1,740 | €0 | -€1,740 | -100% |
| Taxes, remuneration and social security | 45 | €4,242 | €12,881 | +€8,639 | +204% |
| Taxes | 450/3 | €4,242 | €12,881 | +€8,639 | +204% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €18,262 | €19,236 | +€974 | +5.3% |
| Accrued charges and deferred income | 492/3 | €6,000 | €6,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,106 | +€2,106 | |
| Other operating charges | 640/8 | €1,627 | €4,623 | +€2,996 | +184% |
| Gross operating margin | 9900 | €13,841 | €44,853 | +€31,012 | +224% |
| Operating profit (loss) | 9901 | €12,214 | €38,124 | +€25,910 | +212% |
| Financial income | 75/76B | €6,673 | €5,981 | -€692 | -10.4% |
| Recurring financial income | 75 | €6,673 | €5,981 | -€692 | -10.4% |
| Financial charges | 65/66B | €2,461 | €1,126 | -€1,335 | -54.3% |
| Recurring financial charges | 65 | €2,461 | €1,126 | -€1,335 | -54.3% |
| Profit (loss) for the period before taxes | 9903 | €16,426 | €42,980 | +€26,554 | +162% |
| Income taxes | 67/77 | €4,296 | €13,495 | +€9,199 | +214% |
| Profit (loss) for the period | 9904 | €12,130 | €29,485 | +€17,355 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €12,130 | €29,485 | +€17,355 | +143% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.