DAKIP: what changed
Two fiscal 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.
What changed
DAKIP
NACE 01.471, Crop and animal production, hunting and related service activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€271
2024 · €2,026-€2,297
Equity
€166,913
2024 · €167,184-€271
Cash
€47,010
2024 · €49,605-€2,595
Balance sheet total
€435,217
2024 · €433,078+€2,139
Largest movements
Assets
- Tangible fixed assets +€5,958
up €5,958 (+1.6%), from €379,087 to €385,045
of which Plant, machinery and equipment: +€6,356
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€11,261
down €11,261 (-66.3%), from €16,984 to €5,723
- Depreciation -€9,487
down €9,487 (-95.6%), from €9,926 to €439
- Other operating charges +€568
up €568 (+13.3%), from €4,261 to €4,829
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.
Result 2024
€2,026
Gross operating margin
-€11,261
Depreciation
+€9,487
Other operating charges
-€568
Financial income
+€1
Financial charges
+€44
Result 2025
-€271
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.
From operations
+€3,802
Investment
-€6,397
Financing
€0
Cash 2024
€49,605
From operations (derived)
+€3,802
Net result for the year
-€271
Depreciation
+€439
Receivables within one year
+€1,318
Deferred charges and accrued income
-€94
Provisions
-€12
Trade debts
+€794
Tax, wage and social debts
+€347
Other debts
+€1,281
Investment (derived)
-€6,397
Investment in fixed assets (net)
-€6,397
Cash 2025
€47,010
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €433,078 | €435,217 | +€2,139 | +0.5% |
| Fixed assets | 21/28 | €379,087 | €385,045 | +€5,958 | +1.6% |
| Tangible fixed assets | 22/27 | €379,087 | €385,045 | +€5,958 | +1.6% |
| Land and buildings | 22 | €275,335 | €275,226 | -€109 | 0.0% |
| Plant, machinery and equipment | 23 | €6,028 | €12,384 | +€6,356 | +105.4% |
| Furniture and vehicles | 24 | €96,132 | €95,847 | -€285 | -0.3% |
| Other tangible fixed assets | 26 | €1,592 | €1,588 | -€4 | -0.3% |
| Current assets | 29/58 | €53,991 | €50,172 | -€3,819 | -7.1% |
| Amounts receivable within one year | 40/41 | €1,895 | €577 | -€1,318 | -69.6% |
| Trade receivables | 40 | €1,806 | €577 | -€1,229 | -68.1% |
| Other amounts receivable | 41 | €89 | - | -€89 | |
| Cash at bank and in hand | 54/58 | €49,605 | €47,010 | -€2,595 | -5.2% |
| Deferred charges and accrued income | 490/1 | €2,491 | €2,585 | +€94 | +3.8% |
| Total equity and liabilities | 10/49 | €433,078 | €435,217 | +€2,139 | +0.5% |
| Equity | 10/15 | €167,184 | €166,913 | -€271 | -0.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €84,124 | €84,086 | -€38 | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €66,068 | €66,030 | -€38 | -0.1% |
| Distributable reserves | 133 | €11,859 | €11,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,060 | €20,827 | -€233 | -1.1% |
| Provisions and deferred taxes | 16 | €21,999 | €21,987 | -€12 | -0.1% |
| Deferred taxes | 168 | €21,999 | €21,987 | -€12 | -0.1% |
| Amounts payable | 17/49 | €243,895 | €246,317 | +€2,422 | +1.0% |
| Amounts payable after more than one year | 17 | €1,100 | €1,100 | = | 0.0% |
| Other amounts payable | 178/9 | €1,100 | €1,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €227,323 | €229,745 | +€2,422 | +1.1% |
| Trade debts | 44 | €273 | €1,067 | +€794 | +290.8% |
| Suppliers | 440/4 | €273 | €1,067 | +€794 | +290.8% |
| Taxes, remuneration and social security | 45 | €233 | €580 | +€347 | +148.9% |
| Taxes | 450/3 | €233 | €580 | +€347 | +148.9% |
| Other amounts payable | 47/48 | €226,817 | €228,098 | +€1,281 | +0.6% |
| Accrued charges and deferred income | 492/3 | €15,472 | €15,472 | = | 0.0% |
| Non-recurring operating income | 76A | €4,622 | - | -€4,622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,926 | €439 | -€9,487 | -95.6% |
| Other operating charges | 640/8 | €4,261 | €4,829 | +€568 | +13.3% |
| Gross operating margin | 9900 | €16,984 | €5,723 | -€11,261 | -66.3% |
| Operating profit (loss) | 9901 | €2,797 | €455 | -€2,342 | -83.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €784 | €740 | -€44 | -5.6% |
| Recurring financial charges | 65 | €784 | €740 | -€44 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €2,013 | -€284 | -€2,297 | |
| Transfer from deferred taxes | 780 | €13 | €13 | = | 0.0% |
| Profit (loss) for the period | 9904 | €2,026 | -€271 | -€2,297 | |
| Transfer from tax-exempt reserves | 789 | €38 | €38 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,064 | -€233 | -€2,297 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.