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 +€34,536
up €34,536 (+3882.3%), from €890 to €35,425
of which Plant, machinery and equipment: +€29,245
- Cash -€7,625
down €7,625 (-48.6%), from €15,688 to €8,062
mainly Investment in fixed assets (net) (-€38,231) and Receivables within one year (-€4,281)
- Receivables within one year +€4,281
up €4,281 (+517.3%), from €828 to €5,109
- Deferred charges and accrued income +€937
up €937 (+714.6%), from €131 to €1,069
- Other debts +€28,381
up €28,381 (+57.2%), from €49,638 to €78,019
- Trade debts +€2,324
up €2,324 (+471.2%), from €493 to €2,817
- Profit (loss) carried forward +€656
up €656 (+1.6%), from -€41,453 to -€40,797
- Gross operating margin +€5,207
up €5,207 (+440.4%), from €1,182 to €6,389
- Depreciation +€2,611
up €2,611 (+240.7%), from €1,085 to €3,695
- Other operating charges +€534
up €534 (+66.4%), from €805 to €1,339
- Financial charges +€496
up €496 (+806.8%), from €61 to €558
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,544 | €49,673 | +€32,129 | +183.1% |
| Fixed assets | 21/28 | €890 | €35,425 | +€34,536 | +3882.3% |
| Tangible fixed assets | 22/27 | €890 | €35,425 | +€34,536 | +3882.3% |
| Plant, machinery and equipment | 23 | €890 | €30,134 | +€29,245 | +3287.6% |
| Furniture and vehicles | 24 | - | €14 | +€14 | |
| Other tangible fixed assets | 26 | - | €5,276 | +€5,276 | |
| Current assets | 29/58 | €16,654 | €14,248 | -€2,407 | -14.5% |
| Amounts receivable within one year | 40/41 | €828 | €5,109 | +€4,281 | +517.3% |
| Trade receivables | 40 | €828 | €5,109 | +€4,281 | +517.3% |
| Current investments | 50/53 | €8 | €8 | +€0 | +0.1% |
| Cash at bank and in hand | 54/58 | €15,688 | €8,062 | -€7,625 | -48.6% |
| Deferred charges and accrued income | 490/1 | €131 | €1,069 | +€937 | +714.6% |
| Total equity and liabilities | 10/49 | €17,544 | €49,673 | +€32,129 | +183.1% |
| Equity | 10/15 | -€33,393 | -€32,737 | +€656 | +2.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,453 | -€40,797 | +€656 | +1.6% |
| Amounts payable | 17/49 | €50,937 | €82,410 | +€31,473 | +61.8% |
| Amounts payable within one year | 42/48 | €50,937 | €82,410 | +€31,473 | +61.8% |
| Financial debts | 43 | - | €329 | +€329 | |
| Credit institutions | 430/8 | - | €329 | +€329 | |
| Trade debts | 44 | €493 | €2,817 | +€2,324 | +471.2% |
| Suppliers | 440/4 | €493 | €2,817 | +€2,324 | +471.2% |
| Taxes, remuneration and social security | 45 | €806 | €1,245 | +€439 | +54.5% |
| Taxes | 450/3 | €806 | €1,245 | +€439 | +54.5% |
| Other amounts payable | 47/48 | €49,638 | €78,019 | +€28,381 | +57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,085 | €3,695 | +€2,611 | +240.7% |
| Other operating charges | 640/8 | €805 | €1,339 | +€534 | +66.4% |
| Gross operating margin | 9900 | €1,182 | €6,389 | +€5,207 | +440.4% |
| Operating profit (loss) | 9901 | -€707 | €1,354 | +€2,062 | |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €61 | €558 | +€496 | +806.8% |
| Recurring financial charges | 65 | €61 | €558 | +€496 | +806.8% |
| Profit (loss) for the period before taxes | 9903 | -€769 | €797 | +€1,566 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | -€908 | €656 | +€1,564 | |
| Profit (loss) for the period to be appropriated | 9905 | -€908 | €656 | +€1,564 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.