DAKRA: 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.
DAKRA
Largest movements
- Stocks and contracts +€109,153
up €109,153 (+14.7%), from €741,390 to €850,543
of which Stocks: +€257,668
- Cash +€73,098
up €73,098 (+9437.7%), from €775 to €73,872
mainly Debts after one year (+€175,590) and Depreciation (+€58,185)
- Receivables within one year +€53,775
up €53,775 (+13.2%), from €408,274 to €462,049
of which Other amounts receivable: +€39,885
- Tangible fixed assets -€47,975
down €47,975 (-24.2%), from €198,337 to €150,363
- Debts after one year +€175,590
up €175,590 (+5908.4%), from €2,972 to €178,562
- Current portion of long-term debt +€40,017
up €40,017 (+502.4%), from €7,966 to €47,983
- Trade debts -€38,320
down €38,320 (-13.3%), from €287,054 to €248,735
- Reserves +€32,770
up €32,770 (+141.7%), from €23,132 to €55,902
- Staff costs +€56,135
up €56,135 (+5.4%), from €1.0m to €1.1m
- Gross operating margin -€44,330
down €44,330 (-3.6%), from €1.2m to €1.2m
- Depreciation -€13,910
down €13,910 (-19.3%), from €72,095 to €58,185
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 | €1,359,829 | €1,549,351 | +€189,521 | +13.9% |
| Fixed assets | 21/28 | €200,035 | €151,344 | -€48,691 | -24.3% |
| Intangible fixed assets | 21 | €1,022 | €305 | -€717 | -70.2% |
| Tangible fixed assets | 22/27 | €198,337 | €150,363 | -€47,975 | -24.2% |
| Plant, machinery and equipment | 23 | €76,307 | €62,817 | -€13,490 | -17.7% |
| Furniture and vehicles | 24 | €29,085 | €14,161 | -€14,923 | -51.3% |
| Leasing and similar rights | 25 | €9,316 | €2,275 | -€7,042 | -75.6% |
| Other tangible fixed assets | 26 | €83,630 | €71,111 | -€12,519 | -15.0% |
| Financial fixed assets | 28 | €676 | €676 | = | 0.0% |
| Current assets | 29/58 | €1,159,794 | €1,398,007 | +€238,213 | +20.5% |
| Stocks and contracts in progress | 3 | €741,390 | €850,543 | +€109,153 | +14.7% |
| Stocks | 30/36 | €194,196 | €451,864 | +€257,668 | +132.7% |
| Contracts in progress | 37 | €547,194 | €398,679 | -€148,515 | -27.1% |
| Amounts receivable within one year | 40/41 | €408,274 | €462,049 | +€53,775 | +13.2% |
| Trade receivables | 40 | €384,193 | €398,083 | +€13,891 | +3.6% |
| Other amounts receivable | 41 | €24,081 | €63,966 | +€39,885 | +165.6% |
| Cash at bank and in hand | 54/58 | €775 | €73,872 | +€73,098 | +9437.7% |
| Deferred charges and accrued income | 490/1 | €9,355 | €11,542 | +€2,187 | +23.4% |
| Total equity and liabilities | 10/49 | €1,359,829 | €1,549,351 | +€189,521 | +13.9% |
| Equity | 10/15 | €53,132 | €85,902 | +€32,770 | +61.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €23,132 | €55,902 | +€32,770 | +141.7% |
| Distributable reserves | 133 | €23,132 | €55,902 | +€32,770 | +141.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,306,697 | €1,463,449 | +€156,752 | +12.0% |
| Amounts payable after more than one year | 17 | €2,972 | €178,562 | +€175,590 | +5908.4% |
| Financial debts | 170/4 | €2,972 | €178,562 | +€175,590 | +5908.4% |
| Amounts payable within one year | 42/48 | €1,303,725 | €1,284,887 | -€18,838 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €7,966 | €47,983 | +€40,017 | +502.4% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €287,054 | €248,735 | -€38,320 | -13.3% |
| Suppliers | 440/4 | €287,054 | €248,735 | -€38,320 | -13.3% |
| Taxes, remuneration and social security | 45 | €67,905 | €57,369 | -€10,536 | -15.5% |
| Taxes | 450/3 | €7,047 | €5,178 | -€1,868 | -26.5% |
| Remuneration and social security | 454/9 | €60,858 | €52,190 | -€8,668 | -14.2% |
| Other amounts payable | 47/48 | €640,800 | €630,800 | -€10,000 | -1.6% |
| Remuneration, social security and pensions | 62 | €1,030,185 | €1,086,320 | +€56,135 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,095 | €58,185 | -€13,910 | -19.3% |
| Other operating charges | 640/8 | €6,278 | €5,627 | -€651 | -10.4% |
| Gross operating margin | 9900 | €1,246,085 | €1,201,756 | -€44,330 | -3.6% |
| Operating profit (loss) | 9901 | €137,527 | €51,623 | -€85,904 | -62.5% |
| Financial income | 75/76B | €1,553 | €944 | -€609 | -39.2% |
| Recurring financial income | 75 | €1,553 | €944 | -€609 | -39.2% |
| Financial charges | 65/66B | €25,248 | €19,797 | -€5,451 | -21.6% |
| Recurring financial charges | 65 | €25,248 | €19,797 | -€5,451 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €113,832 | €32,770 | -€81,063 | -71.2% |
| Profit (loss) for the period | 9904 | €113,832 | €32,770 | -€81,063 | -71.2% |
| Profit (loss) for the period to be appropriated | 9905 | €113,832 | €32,770 | -€81,063 | -71.2% |
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 2 October 2026 via checked.be.