DAKMANIAK: 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.
DAKMANIAK
Largest movements
- Receivables within one year +€15,102
up €15,102 (+99.0%), from €15,255 to €30,357
of which Trade receivables: +€22,930
- Financial fixed assets +€11,850
new in 2025: €11,850
- Tangible fixed assets -€5,949
down €5,949 (-25.4%), from €23,455 to €17,507
of which Plant, machinery and equipment: -€4,521
- Deferred charges and accrued income +€4,388
up €4,388 (+232.3%), from €1,889 to €6,277
- Cash -€3,966
down €3,966 (-83.3%), from €4,761 to €795
mainly Receivables within one year (-€15,102) and Investment in fixed assets (net) (-€11,850)
- Reserves +€14,941
up €14,941 (+916.1%), from €1,631 to €16,572
- Tax, wage and social debts +€6,869
up €6,869 (+82.0%), from €8,376 to €15,245
of which Taxes: +€4,486
- Advances received -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Accrued charges and deferred income +€3,262
up €3,262 (+2589.2%), from €126 to €3,388
- Trade debts +€791
up €791 (+3.1%), from €25,228 to €26,019
- Gross operating margin +€16,336
up €16,336 (+80.5%), from €20,304 to €36,640
- Write-downs -€8,164
down €8,164 (-100.0%), from €8,164 to €0
- Financial charges +€6,097
up €6,097 (+277.7%), from €2,195 to €8,292
- Taxes +€3,661
up €3,661 (+251.4%), from €1,456 to €5,117
- Depreciation +€1,396
up €1,396 (+30.7%), from €4,553 to €5,949
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 | €45,360 | €66,785 | +€21,425 | +47.2% |
| Fixed assets | 21/28 | €23,455 | €29,357 | +€5,901 | +25.2% |
| Tangible fixed assets | 22/27 | €23,455 | €17,507 | -€5,949 | -25.4% |
| Plant, machinery and equipment | 23 | €19,675 | €15,154 | -€4,521 | -23.0% |
| Furniture and vehicles | 24 | €3,780 | €2,352 | -€1,428 | -37.8% |
| Financial fixed assets | 28 | - | €11,850 | +€11,850 | |
| Current assets | 29/58 | €21,905 | €37,429 | +€15,523 | +70.9% |
| Amounts receivable within one year | 40/41 | €15,255 | €30,357 | +€15,102 | +99.0% |
| Trade receivables | 40 | €6,343 | €29,272 | +€22,930 | +361.5% |
| Other amounts receivable | 41 | €8,913 | €1,085 | -€7,828 | -87.8% |
| Cash at bank and in hand | 54/58 | €4,761 | €795 | -€3,966 | -83.3% |
| Deferred charges and accrued income | 490/1 | €1,889 | €6,277 | +€4,388 | +232.3% |
| Total equity and liabilities | 10/49 | €45,360 | €66,785 | +€21,425 | +47.2% |
| Equity | 10/15 | €6,631 | €21,572 | +€14,941 | +225.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,631 | €16,572 | +€14,941 | +916.1% |
| Distributable reserves | 133 | €1,631 | €16,572 | +€14,941 | +916.1% |
| Amounts payable | 17/49 | €38,729 | €45,213 | +€6,483 | +16.7% |
| Amounts payable within one year | 42/48 | €38,603 | €41,824 | +€3,221 | +8.3% |
| Trade debts | 44 | €25,228 | €26,019 | +€791 | +3.1% |
| Suppliers | 440/4 | €25,228 | €26,019 | +€791 | +3.1% |
| Advances received on contracts in progress | 46 | €5,000 | €0 | -€5,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,376 | €15,245 | +€6,869 | +82.0% |
| Taxes | 450/3 | €8,376 | €12,862 | +€4,486 | +53.6% |
| Remuneration and social security | 454/9 | - | €2,383 | +€2,383 | |
| Other amounts payable | 47/48 | - | €561 | +€561 | |
| Accrued charges and deferred income | 492/3 | €126 | €3,388 | +€3,262 | +2589.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,553 | €5,949 | +€1,396 | +30.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,164 | €0 | -€8,164 | -100.0% |
| Other operating charges | 640/8 | €2,305 | €2,426 | +€121 | +5.2% |
| Gross operating margin | 9900 | €20,304 | €36,640 | +€16,336 | +80.5% |
| Operating profit (loss) | 9901 | €5,281 | €28,265 | +€22,984 | +435.2% |
| Financial income | 75/76B | €1 | €86 | +€85 | +9413.3% |
| Recurring financial income | 75 | €1 | €86 | +€85 | +9413.3% |
| Financial charges | 65/66B | €2,195 | €8,292 | +€6,097 | +277.7% |
| Recurring financial charges | 65 | €2,195 | €8,292 | +€6,097 | +277.7% |
| Profit (loss) for the period before taxes | 9903 | €3,087 | €20,059 | +€16,972 | +549.7% |
| Income taxes | 67/77 | €1,456 | €5,117 | +€3,661 | +251.4% |
| Profit (loss) for the period | 9904 | €1,631 | €14,941 | +€13,311 | +816.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,631 | €14,941 | +€13,311 | +816.1% |
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 7 October 2026 via checked.be.