DAKK: 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.
DAKK
Largest movements
- Cash +€23,523
up €23,523 (+178.1%), from €13,206 to €36,729
mainly Stocks and contracts (+€20,219) and Net result for the year (+€13,852)
- Stocks and contracts -€20,219
no longer reported in 2025 (was €20,219)
- Receivables after one year -€10,000
no longer reported in 2025 (was €10,000)
- Tangible fixed assets -€3,287
down €3,287 (-18.5%), from €17,725 to €14,438
- Trade debts -€22,680
down €22,680 (-32.0%), from €70,763 to €48,084
- Profit (loss) carried forward +€13,852
up €13,852 (+20.0%), from €69,114 to €82,966
- Gross operating margin +€19,320
up €19,320 (+333.2%), from €5,797 to €25,117
- Depreciation +€7,107
up €7,107 (+3962.4%), from €179 to €7,287
- Taxes +€2,868
up €2,868 (+440.8%), from €651 to €3,518
- Financial charges -€2,010
down €2,010 (-93.5%), from €2,151 to €141
- Other operating charges -€1,466
down €1,466 (-53.0%), from €2,767 to €1,301
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 | €145,959 | €137,568 | -€8,392 | -5.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €17,725 | €14,438 | -€3,287 | -18.5% |
| Tangible fixed assets | 22/27 | €17,725 | €14,438 | -€3,287 | -18.5% |
| Furniture and vehicles | 24 | €17,725 | €14,438 | -€3,287 | -18.5% |
| Current assets | 29/58 | €128,235 | €123,130 | -€5,105 | -4.0% |
| Amounts receivable after more than one year | 29 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 291 | €10,000 | - | -€10,000 | |
| Stocks and contracts in progress | 3 | €20,219 | - | -€20,219 | |
| Contracts in progress | 37 | €20,219 | - | -€20,219 | |
| Amounts receivable within one year | 40/41 | €83,929 | €84,725 | +€796 | +0.9% |
| Trade receivables | 40 | €79,707 | €64,212 | -€15,496 | -19.4% |
| Other amounts receivable | 41 | €4,222 | €20,513 | +€16,291 | +385.9% |
| Cash at bank and in hand | 54/58 | €13,206 | €36,729 | +€23,523 | +178.1% |
| Deferred charges and accrued income | 490/1 | €881 | €1,676 | +€795 | +90.3% |
| Total equity and liabilities | 10/49 | €145,959 | €137,568 | -€8,392 | -5.7% |
| Equity | 10/15 | €72,114 | €85,966 | +€13,852 | +19.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,114 | €82,966 | +€13,852 | +20.0% |
| Amounts payable | 17/49 | €73,846 | €51,602 | -€22,243 | -30.1% |
| Amounts payable within one year | 42/48 | €73,846 | €51,602 | -€22,243 | -30.1% |
| Trade debts | 44 | €70,763 | €48,084 | -€22,680 | -32.0% |
| Suppliers | 440/4 | €70,763 | €48,084 | -€22,680 | -32.0% |
| Taxes, remuneration and social security | 45 | €2,916 | €3,518 | +€602 | +20.6% |
| Taxes | 450/3 | €2,916 | €3,518 | +€602 | +20.6% |
| Other amounts payable | 47/48 | €166 | - | -€166 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €179 | €7,287 | +€7,107 | +3962.4% |
| Other operating charges | 640/8 | €2,767 | €1,301 | -€1,466 | -53.0% |
| Gross operating margin | 9900 | €5,797 | €25,117 | +€19,320 | +333.2% |
| Operating profit (loss) | 9901 | €2,851 | €16,529 | +€13,678 | +479.8% |
| Financial income | 75/76B | €2 | €981 | +€979 | +59362.4% |
| Recurring financial income | 75 | €2 | €981 | +€979 | +59362.4% |
| Financial charges | 65/66B | €2,151 | €141 | -€2,010 | -93.5% |
| Recurring financial charges | 65 | €2,151 | €141 | -€2,010 | -93.5% |
| Profit (loss) for the period before taxes | 9903 | €702 | €17,370 | +€16,668 | +2375.0% |
| Income taxes | 67/77 | €651 | €3,518 | +€2,868 | +440.8% |
| Profit (loss) for the period | 9904 | €51 | €13,852 | +€13,801 | +26891.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51 | €13,852 | +€13,801 | +26891.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.