DAKOS: 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.
DAKOS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward +€60,072
up €60,072 (+11.8%), from €510,869 to €570,940
- Debts after one year -€48,672
down €48,672 (-11.4%), from €428,684 to €380,012
- Current portion of long-term debt -€48,415
down €48,415 (-49.9%), from €97,087 to €48,672
- Trade debts +€33,118
up €33,118 (+336.6%), from €9,838 to €42,955
- Gross operating margin -€68,897
down €68,897 (-21.2%), from €324,383 to €255,485
- Taxes -€14,324
down €14,324 (-38.9%), from €36,856 to €22,532
- Depreciation +€4,770
up €4,770 (+3.9%), from €123,811 to €128,580
- Financial charges -€4,154
down €4,154 (-34.2%), from €12,135 to €7,981
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 | €2,995,254 | €2,969,871 | -€25,383 | -0.8% |
| Fixed assets | 21/28 | €2,716,210 | €2,694,353 | -€21,858 | -0.8% |
| Tangible fixed assets | 22/27 | €2,716,210 | €2,694,353 | -€21,858 | -0.8% |
| Land and buildings | 22 | €2,491,199 | €2,414,553 | -€76,646 | -3.1% |
| Plant, machinery and equipment | 23 | €225,011 | €279,800 | +€54,788 | +24.3% |
| Current assets | 29/58 | €279,044 | €275,518 | -€3,526 | -1.3% |
| Amounts receivable after more than one year | 29 | €139,306 | €139,306 | = | 0.0% |
| Trade receivables | 290 | €139,306 | €139,306 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €1,436 | +€1,436 | |
| Trade receivables | 40 | - | €1,436 | +€1,436 | |
| Cash at bank and in hand | 54/58 | €127,277 | €124,419 | -€2,858 | -2.2% |
| Deferred charges and accrued income | 490/1 | €12,460 | €10,357 | -€2,104 | -16.9% |
| Total equity and liabilities | 10/49 | €2,995,254 | €2,969,871 | -€25,383 | -0.8% |
| Equity | 10/15 | €2,049,074 | €2,109,146 | +€60,072 | +2.9% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Capital | 10 | €1,500,000 | €1,500,000 | = | 0.0% |
| Issued capital | 100 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €38,205 | €38,205 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38,205 | €38,205 | = | 0.0% |
| Legal reserve | 130 | €38,205 | €38,205 | = | 0.0% |
| Profit (loss) carried forward | 14 | €510,869 | €570,940 | +€60,072 | +11.8% |
| Amounts payable | 17/49 | €946,180 | €860,725 | -€85,455 | -9.0% |
| Amounts payable after more than one year | 17 | €428,684 | €380,012 | -€48,672 | -11.4% |
| Financial debts | 170/4 | €428,684 | €380,012 | -€48,672 | -11.4% |
| Amounts payable within one year | 42/48 | €507,700 | €469,512 | -€38,188 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €97,087 | €48,672 | -€48,415 | -49.9% |
| Trade debts | 44 | €9,838 | €42,955 | +€33,118 | +336.6% |
| Suppliers | 440/4 | €9,838 | €42,955 | +€33,118 | +336.6% |
| Taxes, remuneration and social security | 45 | €26,856 | €1,032 | -€25,824 | -96.2% |
| Taxes | 450/3 | €26,856 | €1,032 | -€25,824 | -96.2% |
| Other amounts payable | 47/48 | €373,920 | €376,853 | +€2,934 | +0.8% |
| Accrued charges and deferred income | 492/3 | €9,796 | €11,200 | +€1,405 | +14.3% |
| Non-recurring operating income | 76A | €36,859 | - | -€36,859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123,811 | €128,580 | +€4,770 | +3.9% |
| Other operating charges | 640/8 | €30,252 | €30,871 | +€619 | +2.0% |
| Gross operating margin | 9900 | €324,383 | €255,485 | -€68,897 | -21.2% |
| Operating profit (loss) | 9901 | €170,320 | €96,034 | -€74,286 | -43.6% |
| Financial charges | 65/66B | €12,135 | €7,981 | -€4,154 | -34.2% |
| Recurring financial charges | 65 | €12,135 | €7,981 | -€4,154 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €158,186 | €88,053 | -€70,132 | -44.3% |
| Income taxes | 67/77 | €36,856 | €22,532 | -€14,324 | -38.9% |
| Profit (loss) for the period | 9904 | €121,330 | €65,522 | -€55,808 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €121,330 | €65,522 | -€55,808 | -46.0% |
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 5 October 2026 via checked.be.