DAKKINE: 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.
DAKKINE
Largest movements
- Cash -€16,704
down €16,704 (-31.3%), from €53,327 to €36,623
mainly Debts after one year (-€9,592) and Trade debts (-€8,742)
- Tangible fixed assets -€9,742
down €9,742 (-16.7%), from €58,449 to €48,707
of which Furniture and vehicles: -€8,219
- Debts after one year -€9,592
down €9,592 (-24.8%), from €38,621 to €29,029
- Trade debts -€8,742
down €8,742 (-91.9%), from €9,508 to €766
- Profit (loss) carried forward -€4,476
down €4,476 (-4.6%), from €96,550 to €92,074
- Tax, wage and social debts -€4,074
down €4,074 (-82.7%), from €4,924 to €850
of which Remuneration and social security: -€4,000
- Gross operating margin -€25,460
down €25,460 (-68.1%), from €37,371 to €11,911
- Taxes -€8,903
no longer reported in 2024 (was €8,903)
- Financial charges +€1,291
up €1,291 (+31.5%), from €4,098 to €5,389
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €228,395 | €204,074 | -€24,321 | -10.6% |
| Fixed assets | 21/28 | €60,849 | €51,107 | -€9,742 | -16.0% |
| Tangible fixed assets | 22/27 | €58,449 | €48,707 | -€9,742 | -16.7% |
| Plant, machinery and equipment | 23 | €5,163 | €3,641 | -€1,523 | -29.5% |
| Furniture and vehicles | 24 | €50,036 | €41,817 | -€8,219 | -16.4% |
| Other tangible fixed assets | 26 | €3,250 | €3,250 | = | 0.0% |
| Financial fixed assets | 28 | €2,400 | €2,400 | = | 0.0% |
| Current assets | 29/58 | €167,546 | €152,967 | -€14,579 | -8.7% |
| Amounts receivable within one year | 40/41 | €114,219 | €116,343 | +€2,125 | +1.9% |
| Trade receivables | 40 | €114,219 | €116,343 | +€2,125 | +1.9% |
| Cash at bank and in hand | 54/58 | €53,327 | €36,623 | -€16,704 | -31.3% |
| Total equity and liabilities | 10/49 | €228,395 | €204,074 | -€24,321 | -10.6% |
| Equity | 10/15 | €109,610 | €105,134 | -€4,476 | -4.1% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Capital | 10 | €11,200 | €11,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €11,200 | -€7,400 | -39.8% |
| Uncalled capital | 101 | €7,400 | - | -€7,400 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,550 | €92,074 | -€4,476 | -4.6% |
| Amounts payable | 17/49 | €118,786 | €98,940 | -€19,845 | -16.7% |
| Amounts payable after more than one year | 17 | €38,621 | €29,029 | -€9,592 | -24.8% |
| Financial debts | 170/4 | €38,621 | €29,029 | -€9,592 | -24.8% |
| Amounts payable within one year | 42/48 | €80,165 | €69,911 | -€10,254 | -12.8% |
| Current portion of amounts payable after more than one year | 42 | €9,176 | €9,592 | +€416 | +4.5% |
| Trade debts | 44 | €9,508 | €766 | -€8,742 | -91.9% |
| Suppliers | 440/4 | €9,508 | €766 | -€8,742 | -91.9% |
| Taxes, remuneration and social security | 45 | €4,924 | €850 | -€4,074 | -82.7% |
| Taxes | 450/3 | €924 | €850 | -€74 | -8.0% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €56,557 | €58,703 | +€2,146 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,100 | €9,742 | -€358 | -3.5% |
| Other operating charges | 640/8 | €897 | €1,064 | +€167 | +18.6% |
| Non-recurring operating charges | 66A | - | €191 | +€191 | |
| Gross operating margin | 9900 | €37,371 | €11,911 | -€25,460 | -68.1% |
| Operating profit (loss) | 9901 | €26,374 | €913 | -€25,461 | -96.5% |
| Financial charges | 65/66B | €4,098 | €5,389 | +€1,291 | +31.5% |
| Recurring financial charges | 65 | €4,098 | €5,389 | +€1,291 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | €22,276 | -€4,476 | -€26,752 | |
| Income taxes | 67/77 | €8,903 | - | -€8,903 | |
| Profit (loss) for the period | 9904 | €13,373 | -€4,476 | -€17,849 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,373 | -€4,476 | -€17,849 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.