DAKINO: 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.
DAKINO
Largest movements
- Tangible fixed assets +€30,181
up €30,181 (+85.5%), from €35,289 to €65,470
of which Furniture and vehicles: +€43,264
- Receivables within one year -€11,787
down €11,787 (-40.1%), from €29,418 to €17,631
of which Trade receivables: -€11,503
- Cash +€7,296
up €7,296 (+6.9%), from €106,024 to €113,320
mainly Debts after one year (+€17,494) and Depreciation (+€14,502)
- Debts after one year +€17,494
up €17,494 (+95.3%), from €18,359 to €35,853
- Tax, wage and social debts -€9,462
down €9,462 (-74.6%), from €12,687 to €3,225
of which Taxes: -€9,444
- Current portion of long-term debt +€8,922
up €8,922 (+62.2%), from €14,345 to €23,267
- Profit (loss) carried forward +€6,577
up €6,577 (+5.8%), from €114,060 to €120,637
- Trade debts +€2,632
up €2,632 (+75.6%), from €3,480 to €6,112
- Gross operating margin -€34,669
down €34,669 (-51.7%), from €67,056 to €32,387
- Taxes -€2,149
down €2,149 (-20.7%), from €10,374 to €8,225
- Financial charges -€1,127
down €1,127 (-30.6%), from €3,681 to €2,554
- Depreciation +€839
up €839 (+6.1%), from €13,663 to €14,502
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €172,931 | €199,094 | +€26,163 | +15.1% |
| Fixed assets | 21/28 | €37,489 | €68,070 | +€30,581 | +81.6% |
| Tangible fixed assets | 22/27 | €35,289 | €65,470 | +€30,181 | +85.5% |
| Plant, machinery and equipment | 23 | €2,278 | €2,570 | +€292 | +12.8% |
| Furniture and vehicles | 24 | €12 | €43,276 | +€43,264 | +360529.3% |
| Leasing and similar rights | 25 | €32,999 | €19,624 | -€13,375 | -40.5% |
| Financial fixed assets | 28 | €2,200 | €2,600 | +€400 | +18.2% |
| Current assets | 29/58 | €135,442 | €131,024 | -€4,418 | -3.3% |
| Amounts receivable within one year | 40/41 | €29,418 | €17,631 | -€11,787 | -40.1% |
| Trade receivables | 40 | €25,134 | €13,631 | -€11,503 | -45.8% |
| Other amounts receivable | 41 | €4,284 | €4,000 | -€284 | -6.6% |
| Cash at bank and in hand | 54/58 | €106,024 | €113,320 | +€7,296 | +6.9% |
| Deferred charges and accrued income | 490/1 | - | €73 | +€73 | |
| Total equity and liabilities | 10/49 | €172,931 | €199,094 | +€26,163 | +15.1% |
| Equity | 10/15 | €124,060 | €130,637 | +€6,577 | +5.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,060 | €120,637 | +€6,577 | +5.8% |
| Amounts payable | 17/49 | €48,871 | €68,457 | +€19,586 | +40.1% |
| Amounts payable after more than one year | 17 | €18,359 | €35,853 | +€17,494 | +95.3% |
| Financial debts | 170/4 | €18,359 | €35,853 | +€17,494 | +95.3% |
| Amounts payable within one year | 42/48 | €30,512 | €32,604 | +€2,092 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €14,345 | €23,267 | +€8,922 | +62.2% |
| Trade debts | 44 | €3,480 | €6,112 | +€2,632 | +75.6% |
| Suppliers | 440/4 | €3,480 | €6,112 | +€2,632 | +75.6% |
| Taxes, remuneration and social security | 45 | €12,687 | €3,225 | -€9,462 | -74.6% |
| Taxes | 450/3 | €12,669 | €3,225 | -€9,444 | -74.5% |
| Remuneration and social security | 454/9 | €18 | - | -€18 | |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€13 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,663 | €14,502 | +€839 | +6.1% |
| Other operating charges | 640/8 | €316 | €130 | -€186 | -59.0% |
| Gross operating margin | 9900 | €67,056 | €32,387 | -€34,669 | -51.7% |
| Operating profit (loss) | 9901 | €52,690 | €17,356 | -€35,334 | -67.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,681 | €2,554 | -€1,127 | -30.6% |
| Recurring financial charges | 65 | €3,681 | €2,554 | -€1,127 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €49,009 | €14,802 | -€34,207 | -69.8% |
| Income taxes | 67/77 | €10,374 | €8,225 | -€2,149 | -20.7% |
| Profit (loss) for the period | 9904 | €38,635 | €6,577 | -€32,058 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,635 | €6,577 | -€32,058 | -83.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.