DAKIR: 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.
DAKIR
Largest movements
- Receivables within one year +€835,906
up €835,906 (+90.7%), from €921,362 to €1.8m
of which Trade receivables: +€827,191
- Stocks and contracts +€284,435
up €284,435 (+158%), from €180,000 to €464,435
- Cash -€146,584
down €146,584 (-29.7%), from €494,374 to €347,791
mainly Receivables within one year (-€835,906) and Stocks and contracts (-€284,435)
- Tangible fixed assets +€111,304
up €111,304 (+92.4%), from €120,492 to €231,796
of which Land and buildings: +€134,175
- Receivables after one year +€106,616
up €106,616 (+31.5%), from €338,280 to €444,897
- Trade debts +€520,142
up €520,142 (+499%), from €104,244 to €624,387
- Profit (loss) carried forward +€241,214
up €241,214 (+21.6%), from €1.1m to €1.4m
- Other debts +€195,187
up €195,187 (+715%), from €27,296 to €222,482
- Tax, wage and social debts +€175,416
up €175,416 (+26.3%), from €667,627 to €843,043
of which Taxes: +€139,383
- Current portion of long-term debt +€44,589
up €44,589 (+2,269%), from €1,966 to €46,555
- Gross operating margin +€451,618
up €451,618 (+46.5%), from €970,865 to €1.4m
- Staff costs +€162,291
up €162,291 (+28.9%), from €561,501 to €723,792
- Taxes +€90,007
up €90,007 (+146%), from €61,797 to €151,804
- Other operating charges +€71,301
up €71,301 (+795%), from €8,973 to €80,274
- Write-downs -€38,540
no longer reported in 2025 (was €38,540)
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 | €2,087,040 | €3,263,588 | +€1.2m | +56.4% |
| Fixed assets | 21/28 | €140,094 | €249,198 | +€109,104 | +77.9% |
| Tangible fixed assets | 22/27 | €120,492 | €231,796 | +€111,304 | +92.4% |
| Land and buildings | 22 | €3,056 | €137,231 | +€134,175 | +4,390% |
| Plant, machinery and equipment | 23 | €4,490 | €3,569 | -€921 | -20.5% |
| Furniture and vehicles | 24 | €112,946 | €90,996 | -€21,950 | -19.4% |
| Financial fixed assets | 28 | €19,602 | €17,402 | -€2,200 | -11.2% |
| Current assets | 29/58 | €1,946,947 | €3,014,390 | +€1.1m | +54.8% |
| Amounts receivable after more than one year | 29 | €338,280 | €444,897 | +€106,616 | +31.5% |
| Other amounts receivable | 291 | €338,280 | €444,897 | +€106,616 | +31.5% |
| Stocks and contracts in progress | 3 | €180,000 | €464,435 | +€284,435 | +158% |
| Stocks | 30/36 | €180,000 | €464,435 | +€284,435 | +158% |
| Amounts receivable within one year | 40/41 | €921,362 | €1,757,268 | +€835,906 | +90.7% |
| Trade receivables | 40 | €631,504 | €1,458,695 | +€827,191 | +131% |
| Other amounts receivable | 41 | €289,858 | €298,573 | +€8,715 | +3.0% |
| Cash at bank and in hand | 54/58 | €494,374 | €347,791 | -€146,584 | -29.7% |
| Deferred charges and accrued income | 490/1 | €12,930 | - | -€12,930 | |
| Total equity and liabilities | 10/49 | €2,087,040 | €3,263,588 | +€1.2m | +56.4% |
| Equity | 10/15 | €1,138,548 | €1,379,761 | +€241,214 | +21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,118,088 | €1,359,301 | +€241,214 | +21.6% |
| Provisions and deferred taxes | 16 | €147,361 | €147,361 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €147,361 | €147,361 | = | 0.0% |
| Other liabilities and charges | 164/5 | €147,361 | €147,361 | = | 0.0% |
| Amounts payable | 17/49 | €801,132 | €1,736,466 | +€935,334 | +117% |
| Amounts payable within one year | 42/48 | €801,132 | €1,736,466 | +€935,334 | +117% |
| Current portion of amounts payable after more than one year | 42 | €1,966 | €46,555 | +€44,589 | +2,269% |
| Trade debts | 44 | €104,244 | €624,387 | +€520,142 | +499% |
| Suppliers | 440/4 | €104,244 | €624,387 | +€520,142 | +499% |
| Taxes, remuneration and social security | 45 | €667,627 | €843,043 | +€175,416 | +26.3% |
| Taxes | 450/3 | €602,053 | €741,436 | +€139,383 | +23.2% |
| Remuneration and social security | 454/9 | €65,573 | €101,607 | +€36,033 | +55.0% |
| Other amounts payable | 47/48 | €27,296 | €222,482 | +€195,187 | +715% |
| Remuneration, social security and pensions | 62 | €561,501 | €723,792 | +€162,291 | +28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,434 | €62,067 | +€6,633 | +12.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €38,540 | - | -€38,540 | |
| Other operating charges | 640/8 | €8,973 | €80,274 | +€71,301 | +795% |
| Gross operating margin | 9900 | €970,865 | €1,422,483 | +€451,618 | +46.5% |
| Operating profit (loss) | 9901 | €306,417 | €556,350 | +€249,933 | +81.6% |
| Financial income | 75/76B | €9,482 | €15,140 | +€5,658 | +59.7% |
| Recurring financial income | 75 | €9,482 | €15,140 | +€5,658 | +59.7% |
| Financial charges | 65/66B | €14,694 | €28,471 | +€13,777 | +93.8% |
| Recurring financial charges | 65 | €14,694 | €28,471 | +€13,777 | +93.8% |
| Profit (loss) for the period before taxes | 9903 | €301,205 | €543,018 | +€241,813 | +80.3% |
| Income taxes | 67/77 | €61,797 | €151,804 | +€90,007 | +146% |
| Profit (loss) for the period | 9904 | €239,408 | €391,214 | +€151,806 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €239,408 | €391,214 | +€151,806 | +63.4% |
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 17 October 2026 via checked.be.