DAKIBOUW: 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.
DAKIBOUW
Largest movements
- Tangible fixed assets +€29,057
up €29,057 (+207%), from €14,012 to €43,069
of which Plant, machinery and equipment: +€30,556
- Stocks and contracts -€10,148
down €10,148 (-80.6%), from €12,589 to €2,442
- Cash -€2,855
down €2,855 (-17.6%), from €16,181 to €13,326
mainly Investment in fixed assets (net) (-€40,478) and Accrued charges and deferred income (-€10,000)
- Receivables within one year +€2,045
up €2,045 (+67.8%), from €3,016 to €5,061
of which Other amounts receivable: +€1,431
- Profit (loss) carried forward +€22,839
no longer reported in 2025 (was -€22,839)
- Reserves +€12,386
up €12,386 (+211%), from €5,864 to €18,250
- Accrued charges and deferred income -€10,000
no longer reported in 2025 (was €10,000)
- Trade debts -€8,479
down €8,479 (-70.4%), from €12,038 to €3,560
- Tax, wage and social debts +€5,517
new in 2025: €5,517
- Gross operating margin +€53,027
up €53,027 (+3,946%), from €1,344 to €54,371
- Taxes +€5,177
new in 2025: €5,177
- Depreciation +€2,090
up €2,090 (+22.4%), from €9,331 to €11,421
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 | €46,223 | €64,465 | +€18,243 | +39.5% |
| Fixed assets | 21/28 | €14,012 | €43,069 | +€29,057 | +207% |
| Tangible fixed assets | 22/27 | €14,012 | €43,069 | +€29,057 | +207% |
| Plant, machinery and equipment | 23 | - | €30,556 | +€30,556 | |
| Furniture and vehicles | 24 | - | €9,682 | +€9,682 | |
| Leasing and similar rights | 25 | €14,012 | €2,831 | -€11,180 | -79.8% |
| Current assets | 29/58 | €32,211 | €21,396 | -€10,814 | -33.6% |
| Stocks and contracts in progress | 3 | €12,589 | €2,442 | -€10,148 | -80.6% |
| Stocks | 30/36 | €12,589 | €2,442 | -€10,148 | -80.6% |
| Amounts receivable within one year | 40/41 | €3,016 | €5,061 | +€2,045 | +67.8% |
| Trade receivables | 40 | - | €614 | +€614 | |
| Other amounts receivable | 41 | €3,016 | €4,447 | +€1,431 | +47.4% |
| Cash at bank and in hand | 54/58 | €16,181 | €13,326 | -€2,855 | -17.6% |
| Deferred charges and accrued income | 490/1 | €424 | €568 | +€144 | +33.9% |
| Total equity and liabilities | 10/49 | €46,223 | €64,465 | +€18,243 | +39.5% |
| Equity | 10/15 | -€10,975 | €24,250 | +€35,225 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €5,864 | €18,250 | +€12,386 | +211% |
| Distributable reserves | 133 | €5,864 | €18,250 | +€12,386 | +211% |
| Profit (loss) carried forward | 14 | -€22,839 | - | +€22,839 | |
| Amounts payable | 17/49 | €57,198 | €40,215 | -€16,983 | -29.7% |
| Amounts payable after more than one year | 17 | €3,530 | - | -€3,530 | |
| Financial debts | 170/4 | €3,530 | - | -€3,530 | |
| Amounts payable within one year | 42/48 | €43,668 | €40,215 | -€3,452 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €8,494 | €3,530 | -€4,963 | -58.4% |
| Trade debts | 44 | €12,038 | €3,560 | -€8,479 | -70.4% |
| Suppliers | 440/4 | €12,038 | €3,560 | -€8,479 | -70.4% |
| Taxes, remuneration and social security | 45 | - | €5,517 | +€5,517 | |
| Taxes | 450/3 | - | €5,517 | +€5,517 | |
| Other amounts payable | 47/48 | €23,136 | €27,608 | +€4,472 | +19.3% |
| Accrued charges and deferred income | 492/3 | €10,000 | - | -€10,000 | |
| Non-recurring operating income | 76A | - | €10,561 | +€10,561 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,331 | €11,421 | +€2,090 | +22.4% |
| Other operating charges | 640/8 | €797 | €756 | -€41 | -5.2% |
| Gross operating margin | 9900 | €1,344 | €54,371 | +€53,027 | +3,946% |
| Operating profit (loss) | 9901 | -€8,785 | €42,194 | +€50,979 | |
| Financial income | 75/76B | - | €64 | +€64 | |
| Recurring financial income | 75 | - | €64 | +€64 | |
| Financial charges | 65/66B | €370 | €190 | -€179 | -48.5% |
| Recurring financial charges | 65 | €370 | €190 | -€179 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,154 | €42,068 | +€51,223 | |
| Income taxes | 67/77 | - | €5,177 | +€5,177 | |
| Profit (loss) for the period | 9904 | -€9,154 | €36,891 | +€46,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,154 | €36,891 | +€46,046 |
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 18 October 2026 via checked.be.