Dakform 2: 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.
Dakform 2
Largest movements
- Tangible fixed assets -€29,684
down €29,684 (-25.5%), from €116,201 to €86,517
of which Furniture and vehicles: -€25,204
- Receivables within one year +€17,803
up €17,803 (+155.8%), from €11,427 to €29,230
of which Trade receivables: +€19,742
- Stocks and contracts -€6,000
no longer reported in 2025 (was €6,000)
- Cash +€3,359
up €3,359 (+27.7%), from €12,112 to €15,472
mainly Depreciation (+€37,568) and Net result for the year (+€11,688)
- Reserves +€15,413
up €15,413 (+22.2%), from €69,460 to €84,873
- Debts after one year -€12,527
down €12,527 (-51.2%), from €24,460 to €11,933
- Current portion of long-term debt -€11,917
down €11,917 (-48.8%), from €24,444 to €12,527
- Trade debts -€4,340
down €4,340 (-75.0%), from €5,785 to €1,445
- Profit (loss) carried forward -€4,175
no longer reported in 2025 (was €4,175)
- Gross operating margin +€11,702
up €11,702 (+25.6%), from €45,718 to €57,420
- Taxes +€4,845
up €4,845 (+1469.8%), from €330 to €5,175
- Depreciation -€3,949
down €3,949 (-9.5%), from €41,517 to €37,568
- Financial charges -€675
down €675 (-27.1%), from €2,491 to €1,816
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 | €146,831 | €131,821 | -€15,009 | -10.2% |
| Fixed assets | 21/28 | €116,201 | €86,517 | -€29,684 | -25.5% |
| Tangible fixed assets | 22/27 | €116,201 | €86,517 | -€29,684 | -25.5% |
| Land and buildings | 22 | €36,101 | €33,621 | -€2,480 | -6.9% |
| Plant, machinery and equipment | 23 | €19,271 | €17,271 | -€2,000 | -10.4% |
| Furniture and vehicles | 24 | €60,830 | €35,626 | -€25,204 | -41.4% |
| Current assets | 29/58 | €30,629 | €45,304 | +€14,675 | +47.9% |
| Stocks and contracts in progress | 3 | €6,000 | - | -€6,000 | |
| Contracts in progress | 37 | €6,000 | - | -€6,000 | |
| Amounts receivable within one year | 40/41 | €11,427 | €29,230 | +€17,803 | +155.8% |
| Trade receivables | 40 | €6,900 | €26,642 | +€19,742 | +286.1% |
| Other amounts receivable | 41 | €4,527 | €2,588 | -€1,939 | -42.8% |
| Cash at bank and in hand | 54/58 | €12,112 | €15,472 | +€3,359 | +27.7% |
| Deferred charges and accrued income | 490/1 | €1,090 | €602 | -€488 | -44.7% |
| Total equity and liabilities | 10/49 | €146,831 | €131,821 | -€15,009 | -10.2% |
| Equity | 10/15 | €79,835 | €91,073 | +€11,238 | +14.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,460 | €84,873 | +€15,413 | +22.2% |
| Distributable reserves | 133 | €69,460 | €84,873 | +€15,413 | +22.2% |
| Profit (loss) carried forward | 14 | €4,175 | - | -€4,175 | |
| Amounts payable | 17/49 | €66,996 | €40,748 | -€26,248 | -39.2% |
| Amounts payable after more than one year | 17 | €24,460 | €11,933 | -€12,527 | -51.2% |
| Financial debts | 170/4 | €24,460 | €11,933 | -€12,527 | -51.2% |
| Amounts payable within one year | 42/48 | €41,942 | €28,202 | -€13,739 | -32.8% |
| Current portion of amounts payable after more than one year | 42 | €24,444 | €12,527 | -€11,917 | -48.8% |
| Trade debts | 44 | €5,785 | €1,445 | -€4,340 | -75.0% |
| Suppliers | 440/4 | €5,785 | €1,445 | -€4,340 | -75.0% |
| Taxes, remuneration and social security | 45 | €1,800 | €2,175 | +€375 | +20.8% |
| Taxes | 450/3 | €1,800 | €2,175 | +€375 | +20.8% |
| Other amounts payable | 47/48 | €9,913 | €12,056 | +€2,143 | +21.6% |
| Accrued charges and deferred income | 492/3 | €594 | €613 | +€19 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,517 | €37,568 | -€3,949 | -9.5% |
| Other operating charges | 640/8 | €1,095 | €1,173 | +€78 | +7.1% |
| Gross operating margin | 9900 | €45,718 | €57,420 | +€11,702 | +25.6% |
| Operating profit (loss) | 9901 | €3,106 | €18,680 | +€15,573 | +501.3% |
| Financial charges | 65/66B | €2,491 | €1,816 | -€675 | -27.1% |
| Recurring financial charges | 65 | €2,491 | €1,816 | -€675 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €615 | €16,863 | +€16,248 | +2642.4% |
| Income taxes | 67/77 | €330 | €5,175 | +€4,845 | +1469.8% |
| Profit (loss) for the period | 9904 | €285 | €11,688 | +€11,403 | +3997.6% |
| Profit (loss) for the period to be appropriated | 9905 | €285 | €11,688 | +€11,403 | +3997.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.