DAKMEESTERS: 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.
DAKMEESTERS
Largest movements
- Stocks and contracts +€296,693
up €296,693 (+418.2%), from €70,938 to €367,631
of which Contracts in progress: +€266,693
- Receivables within one year -€172,341
down €172,341 (-33.5%), from €514,972 to €342,630
of which Trade receivables: -€167,629
- Cash -€46,900
down €46,900 (-46.0%), from €101,862 to €54,962
mainly Stocks and contracts (-€296,693) and Other debts (-€90,529)
- Trade debts +€237,583
up €237,583 (+145.6%), from €163,120 to €400,703
- Other debts -€90,529
down €90,529 (-25.0%), from €361,521 to €270,992
- Advances received -€71,857
no longer reported in 2024 (was €71,857)
- Gross operating margin -€232,033
down €232,033 (-57.0%), from €407,250 to €175,217
- Staff costs -€71,513
down €71,513 (-31.2%), from €229,141 to €157,629
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.
Cash bridge derived
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 | €696,003 | €769,418 | +€73,415 | +10.5% |
| Fixed assets | 21/28 | €5,355 | €3,765 | -€1,590 | -29.7% |
| Tangible fixed assets | 22/27 | €5,355 | €3,765 | -€1,590 | -29.7% |
| Plant, machinery and equipment | 23 | €5,355 | €3,765 | -€1,590 | -29.7% |
| Current assets | 29/58 | €690,648 | €765,653 | +€75,005 | +10.9% |
| Stocks and contracts in progress | 3 | €70,938 | €367,631 | +€296,693 | +418.2% |
| Stocks | 30/36 | - | €30,000 | +€30,000 | |
| Contracts in progress | 37 | €70,938 | €337,631 | +€266,693 | +376.0% |
| Amounts receivable within one year | 40/41 | €514,972 | €342,630 | -€172,341 | -33.5% |
| Trade receivables | 40 | €285,625 | €117,996 | -€167,629 | -58.7% |
| Other amounts receivable | 41 | €229,347 | €224,635 | -€4,712 | -2.1% |
| Cash at bank and in hand | 54/58 | €101,862 | €54,962 | -€46,900 | -46.0% |
| Deferred charges and accrued income | 490/1 | €2,877 | €430 | -€2,447 | -85.1% |
| Total equity and liabilities | 10/49 | €696,003 | €769,418 | +€73,415 | +10.5% |
| Equity | 10/15 | €90,073 | €95,331 | +€5,257 | +5.8% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €36,185 | €36,185 | = | 0.0% |
| Distributable reserves | 133 | €36,185 | €36,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,138 | €40,395 | +€5,257 | +15.0% |
| Amounts payable | 17/49 | €605,929 | €674,087 | +€68,158 | +11.2% |
| Amounts payable within one year | 42/48 | €605,726 | €673,849 | +€68,124 | +11.2% |
| Trade debts | 44 | €163,120 | €400,703 | +€237,583 | +145.6% |
| Suppliers | 440/4 | €163,120 | €400,703 | +€237,583 | +145.6% |
| Advances received on contracts in progress | 46 | €71,857 | - | -€71,857 | |
| Taxes, remuneration and social security | 45 | €9,227 | €2,154 | -€7,074 | -76.7% |
| Taxes | 450/3 | €4,400 | €300 | -€4,100 | -93.2% |
| Remuneration and social security | 454/9 | €4,827 | €1,854 | -€2,974 | -61.6% |
| Other amounts payable | 47/48 | €361,521 | €270,992 | -€90,529 | -25.0% |
| Accrued charges and deferred income | 492/3 | €204 | €238 | +€35 | +16.9% |
| Remuneration, social security and pensions | 62 | €229,141 | €157,629 | -€71,513 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,065 | €2,340 | +€1,275 | +119.8% |
| Other operating charges | 640/8 | €9,131 | €6,589 | -€2,541 | -27.8% |
| Gross operating margin | 9900 | €407,250 | €175,217 | -€232,033 | -57.0% |
| Operating profit (loss) | 9901 | €167,913 | €8,659 | -€159,254 | -94.8% |
| Financial income | 75/76B | €251 | €906 | +€655 | +261.5% |
| Recurring financial income | 75 | €251 | €906 | +€655 | +261.5% |
| Financial charges | 65/66B | €1,808 | €1,511 | -€298 | -16.5% |
| Recurring financial charges | 65 | €1,808 | €1,511 | -€298 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €166,355 | €8,054 | -€158,301 | -95.2% |
| Income taxes | 67/77 | €6,855 | €2,797 | -€4,058 | -59.2% |
| Profit (loss) for the period | 9904 | €159,500 | €5,257 | -€154,242 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €159,500 | €5,257 | -€154,242 | -96.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.