DAKOTA MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash +€22,927
up €22,927 (+906%), from €2,529 to €25,456
mainly Tax, wage and social debts (+€23,879) and Net result for the year (+€23,578)
- Receivables within one year +€14,157
up €14,157 (+780%), from €1,815 to €15,972
- Tangible fixed assets -€8,432
down €8,432 (-4.4%), from €190,543 to €182,110
- Tax, wage and social debts +€23,879
up €23,879 (+362%), from €6,592 to €30,471
of which Taxes: +€12,379
- Profit (loss) carried forward +€22,745
up €22,745 (+123%), from €18,453 to €41,198
- Debts after one year -€17,300
down €17,300 (-22.4%), from €77,339 to €60,039
- Gross operating margin +€26,100
up €26,100 (+138%), from €18,892 to €44,992
- Taxes +€5,530
up €5,530 (+450%), from €1,227 to €6,757
- Financial charges -€1,412
down €1,412 (-24.6%), from €5,744 to €4,332
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.
Derived cash bridge
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 | €194,887 | €223,539 | +€28,652 | +14.7% |
| Fixed assets | 21/28 | €190,543 | €182,110 | -€8,432 | -4.4% |
| Tangible fixed assets | 22/27 | €190,543 | €182,110 | -€8,432 | -4.4% |
| Land and buildings | 22 | €190,543 | €182,110 | -€8,432 | -4.4% |
| Current assets | 29/58 | €4,344 | €41,428 | +€37,084 | +854% |
| Amounts receivable within one year | 40/41 | €1,815 | €15,972 | +€14,157 | +780% |
| Trade receivables | 40 | €1,815 | €15,972 | +€14,157 | +780% |
| Cash at bank and in hand | 54/58 | €2,529 | €25,456 | +€22,927 | +906% |
| Total equity and liabilities | 10/49 | €194,887 | €223,539 | +€28,652 | +14.7% |
| Equity | 10/15 | €37,053 | €59,798 | +€22,745 | +61.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,453 | €41,198 | +€22,745 | +123% |
| Amounts payable | 17/49 | €157,834 | €163,741 | +€5,907 | +3.7% |
| Amounts payable after more than one year | 17 | €77,339 | €60,039 | -€17,300 | -22.4% |
| Financial debts | 170/4 | €77,339 | €60,039 | -€17,300 | -22.4% |
| Amounts payable within one year | 42/48 | €78,300 | €101,969 | +€23,668 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €16,797 | €17,300 | +€503 | +3.0% |
| Trade debts | 44 | €1,006 | €277 | -€729 | -72.5% |
| Suppliers | 440/4 | €1,006 | €277 | -€729 | -72.5% |
| Taxes, remuneration and social security | 45 | €6,592 | €30,471 | +€23,879 | +362% |
| Taxes | 450/3 | €6,592 | €18,971 | +€12,379 | +188% |
| Remuneration and social security | 454/9 | - | €11,500 | +€11,500 | |
| Other amounts payable | 47/48 | €53,906 | €53,921 | +€15 | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,194 | €1,733 | -€461 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,430 | €8,432 | +€3 | 0.0% |
| Other operating charges | 640/8 | €2,081 | €1,893 | -€188 | -9.0% |
| Gross operating margin | 9900 | €18,892 | €44,992 | +€26,100 | +138% |
| Operating profit (loss) | 9901 | €8,381 | €34,667 | +€26,286 | +314% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €5,744 | €4,332 | -€1,412 | -24.6% |
| Recurring financial charges | 65 | €5,744 | €4,332 | -€1,412 | -24.6% |
| Profit (loss) for the period before taxes | 9903 | €2,638 | €30,335 | +€27,697 | +1,050% |
| Income taxes | 67/77 | €1,227 | €6,757 | +€5,530 | +450% |
| Profit (loss) for the period | 9904 | €1,410 | €23,578 | +€22,167 | +1,572% |
| Profit (loss) for the period to be appropriated | 9905 | €1,410 | €23,578 | +€22,167 | +1,572% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.