DAKOTA GROUP: what changed
Two financial 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 GROUP
Largest movements
- Receivables within one year +€30,092
up €30,092 (+26.0%), from €115,826 to €145,918
of which Other amounts receivable: +€30,092
- Cash -€2,348
down €2,348 (-27.5%), from €8,530 to €6,182
mainly Receivables within one year (-€30,092) and Tax, wage and social debts (-€15,017)
- Reserves +€37,586
up €37,586 (+44.9%), from €83,701 to €121,287
- Tax, wage and social debts -€15,017
down €15,017 (-69.2%), from €21,692 to €6,676
- Current portion of long-term debt +€9,556
up €9,556 (+95.6%), from €10,000 to €19,556
- Trade debts -€5,930
down €5,930 (-73.8%), from €8,040 to €2,110
- Gross operating margin +€17,481
up €17,481 (+61.9%), from €28,234 to €45,715
- Taxes +€2,843
up €2,843 (+37.4%), from €7,609 to €10,453
- Financial income -€1,282
down €1,282 (-15.2%), from €8,445 to €7,163
- Other operating charges -€778
down €778 (-49.1%), from €1,587 to €808
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.
Derived cash bridge
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 | €126,201 | €153,258 | +€27,057 | +21.4% |
| Fixed assets | 21/28 | €1,846 | €1,158 | -€687 | -37.2% |
| Tangible fixed assets | 22/27 | €1,846 | €1,158 | -€687 | -37.2% |
| Plant, machinery and equipment | 23 | €1,846 | €1,158 | -€687 | -37.2% |
| Current assets | 29/58 | €124,355 | €152,100 | +€27,744 | +22.3% |
| Amounts receivable within one year | 40/41 | €115,826 | €145,918 | +€30,092 | +26.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €115,826 | €145,918 | +€30,092 | +26.0% |
| Cash at bank and in hand | 54/58 | €8,530 | €6,182 | -€2,348 | -27.5% |
| Total equity and liabilities | 10/49 | €126,201 | €153,258 | +€27,057 | +21.4% |
| Equity | 10/15 | €85,701 | €123,287 | +€37,586 | +43.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €83,701 | €121,287 | +€37,586 | +44.9% |
| Distributable reserves | 133 | €83,701 | €121,287 | +€37,586 | +44.9% |
| Amounts payable | 17/49 | €40,500 | €29,971 | -€10,529 | -26.0% |
| Amounts payable after more than one year | 17 | - | €796 | +€796 | |
| Financial debts | 170/4 | - | €796 | +€796 | |
| Amounts payable within one year | 42/48 | €40,500 | €29,175 | -€11,325 | -28.0% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €19,556 | +€9,556 | +95.6% |
| Trade debts | 44 | €8,040 | €2,110 | -€5,930 | -73.8% |
| Suppliers | 440/4 | €8,040 | €2,110 | -€5,930 | -73.8% |
| Taxes, remuneration and social security | 45 | €21,692 | €6,676 | -€15,017 | -69.2% |
| Taxes | 450/3 | €21,692 | €6,676 | -€15,017 | -69.2% |
| Other amounts payable | 47/48 | €768 | €833 | +€65 | +8.5% |
| Remuneration, social security and pensions | 62 | €1,728 | €1,836 | +€108 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €975 | €687 | -€288 | -29.5% |
| Other operating charges | 640/8 | €1,587 | €808 | -€778 | -49.1% |
| Gross operating margin | 9900 | €28,234 | €45,715 | +€17,481 | +61.9% |
| Operating profit (loss) | 9901 | €23,944 | €42,383 | +€18,439 | +77.0% |
| Financial income | 75/76B | €8,445 | €7,163 | -€1,282 | -15.2% |
| Recurring financial income | 75 | €8,445 | €7,163 | -€1,282 | -15.2% |
| Financial charges | 65/66B | €1,064 | €1,507 | +€443 | +41.6% |
| Recurring financial charges | 65 | €1,064 | €1,507 | +€443 | +41.6% |
| Profit (loss) for the period before taxes | 9903 | €31,325 | €48,039 | +€16,714 | +53.4% |
| Income taxes | 67/77 | €7,609 | €10,453 | +€2,843 | +37.4% |
| Profit (loss) for the period | 9904 | €23,716 | €37,586 | +€13,870 | +58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €23,716 | €37,586 | +€13,870 | +58.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.