DAKOTA: 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.
DAKOTA
Largest movements
- Tangible fixed assets -€7,821
down €7,821 (-25.4%), from €30,766 to €22,945
of which Furniture and vehicles: -€4,811
- Receivables within one year -€5,728
down €5,728 (-20.7%), from €27,715 to €21,987
of which Other amounts receivable: -€3,288
- Cash -€1,189
down €1,189 (-2.5%), from €47,257 to €46,068
mainly Net result for the year (-€9,331) and Other debts (-€2,591)
- Profit (loss) carried forward -€9,331
down €9,331 (-86.4%), from €10,803 to €1,472
- Other debts -€2,591
no longer reported in 2025 (was €2,591)
- Tax, wage and social debts -€1,282
down €1,282 (-31.1%), from €4,116 to €2,834
- Gross operating margin -€28,046
down €28,046 (-93.5%), from €30,005 to €1,959
- Taxes -€5,140
down €5,140 (-96.4%), from €5,330 to €190
- Depreciation -€1,636
down €1,636 (-13.7%), from €11,916 to €10,280
- Staff costs -€662
no longer reported in 2025 (was €662)
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 | €106,553 | €92,626 | -€13,927 | -13.1% |
| Fixed assets | 21/28 | €30,766 | €22,945 | -€7,821 | -25.4% |
| Tangible fixed assets | 22/27 | €30,766 | €22,945 | -€7,821 | -25.4% |
| Plant, machinery and equipment | 23 | €19,167 | €16,157 | -€3,010 | -15.7% |
| Furniture and vehicles | 24 | €11,599 | €6,788 | -€4,811 | -41.5% |
| Current assets | 29/58 | €75,787 | €69,681 | -€6,106 | -8.1% |
| Amounts receivable within one year | 40/41 | €27,715 | €21,987 | -€5,728 | -20.7% |
| Trade receivables | 40 | €20,468 | €18,028 | -€2,440 | -11.9% |
| Other amounts receivable | 41 | €7,247 | €3,959 | -€3,288 | -45.4% |
| Cash at bank and in hand | 54/58 | €47,257 | €46,068 | -€1,189 | -2.5% |
| Deferred charges and accrued income | 490/1 | €815 | €1,626 | +€811 | +99.5% |
| Total equity and liabilities | 10/49 | €106,553 | €92,626 | -€13,927 | -13.1% |
| Equity | 10/15 | €97,338 | €88,007 | -€9,331 | -9.6% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €77,859 | €77,859 | = | 0.0% |
| Distributable reserves | 133 | €77,859 | €77,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,803 | €1,472 | -€9,331 | -86.4% |
| Amounts payable | 17/49 | €9,215 | €4,619 | -€4,596 | -49.9% |
| Amounts payable within one year | 42/48 | €9,215 | €4,619 | -€4,596 | -49.9% |
| Trade debts | 44 | €2,509 | €1,785 | -€724 | -28.9% |
| Suppliers | 440/4 | €2,509 | €1,785 | -€724 | -28.9% |
| Taxes, remuneration and social security | 45 | €4,116 | €2,834 | -€1,282 | -31.1% |
| Taxes | 450/3 | €4,116 | €2,834 | -€1,282 | -31.1% |
| Other amounts payable | 47/48 | €2,591 | - | -€2,591 | |
| Remuneration, social security and pensions | 62 | €662 | - | -€662 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,916 | €10,280 | -€1,636 | -13.7% |
| Other operating charges | 640/8 | €122 | €248 | +€126 | +104.0% |
| Gross operating margin | 9900 | €30,005 | €1,959 | -€28,046 | -93.5% |
| Operating profit (loss) | 9901 | €17,305 | -€8,570 | -€25,874 | |
| Financial income | 75/76B | €34 | €29 | -€5 | -14.5% |
| Recurring financial income | 75 | €34 | €29 | -€5 | -14.5% |
| Financial charges | 65/66B | €742 | €600 | -€142 | -19.1% |
| Recurring financial charges | 65 | €742 | €600 | -€142 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €16,597 | -€9,141 | -€25,738 | |
| Income taxes | 67/77 | €5,330 | €190 | -€5,140 | -96.4% |
| Profit (loss) for the period | 9904 | €11,267 | -€9,331 | -€20,597 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,267 | -€9,331 | -€20,597 |
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 4 October 2026 via checked.be.