Daki: 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.
Daki
Largest movements
- Cash +€78,657
up €78,657 (+329.5%), from €23,875 to €102,532
mainly Depreciation (+€52,791) and Net result for the year (+€42,887)
- Tangible fixed assets -€49,041
down €49,041 (-33.8%), from €144,885 to €95,844
of which Furniture and vehicles: -€27,365
- Receivables within one year -€14,651
down €14,651 (-44.0%), from €33,322 to €18,671
of which Other amounts receivable: -€13,985
- Reserves +€42,887
up €42,887 (+47.1%), from €90,974 to €133,861
- Debts after one year -€22,211
down €22,211 (-34.6%), from €64,233 to €42,022
- Current portion of long-term debt -€12,547
down €12,547 (-36.1%), from €34,758 to €22,211
- Tax, wage and social debts +€12,007
up €12,007 (+123.5%), from €9,724 to €21,731
of which Taxes: +€11,685
- Trade debts -€3,103
down €3,103 (-53.6%), from €5,788 to €2,685
- Gross operating margin +€63,875
up €63,875 (+49.5%), from €129,155 to €193,030
- Taxes +€16,817
up €16,817 (+1287.5%), from €1,306 to €18,123
- Staff costs +€4,821
up €4,821 (+6.8%), from €70,402 to €75,223
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 | €210,477 | €227,510 | +€17,033 | +8.1% |
| Fixed assets | 21/28 | €144,885 | €95,844 | -€49,041 | -33.8% |
| Tangible fixed assets | 22/27 | €144,885 | €95,844 | -€49,041 | -33.8% |
| Land and buildings | 22 | €1,716 | €1,494 | -€222 | -12.9% |
| Plant, machinery and equipment | 23 | €68,246 | €46,792 | -€21,454 | -31.4% |
| Furniture and vehicles | 24 | €74,922 | €47,557 | -€27,365 | -36.5% |
| Current assets | 29/58 | €65,592 | €131,666 | +€66,074 | +100.7% |
| Amounts receivable within one year | 40/41 | €33,322 | €18,671 | -€14,651 | -44.0% |
| Trade receivables | 40 | €1,911 | €1,245 | -€665 | -34.8% |
| Other amounts receivable | 41 | €31,411 | €17,426 | -€13,985 | -44.5% |
| Cash at bank and in hand | 54/58 | €23,875 | €102,532 | +€78,657 | +329.5% |
| Deferred charges and accrued income | 490/1 | €8,396 | €10,463 | +€2,067 | +24.6% |
| Total equity and liabilities | 10/49 | €210,477 | €227,510 | +€17,033 | +8.1% |
| Equity | 10/15 | €95,974 | €138,861 | +€42,887 | +44.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €90,974 | €133,861 | +€42,887 | +47.1% |
| Distributable reserves | 133 | €90,974 | €133,861 | +€42,887 | +47.1% |
| Amounts payable | 17/49 | €114,503 | €88,649 | -€25,854 | -22.6% |
| Amounts payable after more than one year | 17 | €64,233 | €42,022 | -€22,211 | -34.6% |
| Financial debts | 170/4 | €64,233 | €42,022 | -€22,211 | -34.6% |
| Amounts payable within one year | 42/48 | €50,270 | €46,627 | -€3,643 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €34,758 | €22,211 | -€12,547 | -36.1% |
| Trade debts | 44 | €5,788 | €2,685 | -€3,103 | -53.6% |
| Suppliers | 440/4 | €5,788 | €2,685 | -€3,103 | -53.6% |
| Taxes, remuneration and social security | 45 | €9,724 | €21,731 | +€12,007 | +123.5% |
| Taxes | 450/3 | €2,835 | €14,520 | +€11,685 | +412.2% |
| Remuneration and social security | 454/9 | €6,889 | €7,211 | +€322 | +4.7% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Remuneration, social security and pensions | 62 | €70,402 | €75,223 | +€4,821 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,214 | €52,791 | +€1,577 | +3.1% |
| Other operating charges | 640/8 | €616 | €681 | +€65 | +10.5% |
| Gross operating margin | 9900 | €129,155 | €193,030 | +€63,875 | +49.5% |
| Operating profit (loss) | 9901 | €6,922 | €64,335 | +€57,413 | +829.4% |
| Financial income | 75/76B | €1,222 | €1,092 | -€131 | -10.7% |
| Recurring financial income | 75 | €1,222 | €1,092 | -€131 | -10.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €5,005 | €4,417 | -€588 | -11.7% |
| Recurring financial charges | 65 | €5,005 | €4,417 | -€588 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €3,140 | €61,010 | +€57,870 | +1843.0% |
| Income taxes | 67/77 | €1,306 | €18,123 | +€16,817 | +1287.5% |
| Profit (loss) for the period | 9904 | €1,834 | €42,887 | +€41,053 | +2238.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,834 | €42,887 | +€41,053 | +2238.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.