DAKRO: 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.
DAKRO
Largest movements
- Tangible fixed assets +€39,522
up €39,522 (+43.4%), from €91,064 to €130,587
of which Furniture and vehicles: +€27,225
- Cash +€4,992
up €4,992 (+160.7%), from €3,107 to €8,099
mainly Net result for the year (+€41,524) and Depreciation (+€19,874)
- Deferred charges and accrued income +€3,917
up €3,917 (+218.2%), from €1,795 to €5,713
- Receivables within one year -€3,029
down €3,029 (-6.8%), from €44,553 to €41,524
of which Trade receivables: -€14,327
- Reserves +€41,524
up €41,524 (+75.1%), from €55,301 to €96,825
- Current portion of long-term debt +€15,350
new in 2025: €15,350
- Debts after one year -€13,693
down €13,693 (-25.1%), from €54,654 to €40,960
- Tax, wage and social debts +€13,091
up €13,091 (+282.3%), from €4,637 to €17,728
- Trade debts -€12,644
down €12,644 (-52.5%), from €24,088 to €11,444
- Gross operating margin +€49,340
up €49,340 (+49.7%), from €99,236 to €148,576
- Taxes +€13,185
up €13,185 (+270.1%), from €4,881 to €18,066
- Staff costs +€2,973
up €2,973 (+4.6%), from €64,617 to €67,590
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 | €147,880 | €191,508 | +€43,628 | +29.5% |
| Fixed assets | 21/28 | €91,064 | €130,587 | +€39,522 | +43.4% |
| Tangible fixed assets | 22/27 | €91,064 | €130,587 | +€39,522 | +43.4% |
| Plant, machinery and equipment | 23 | €2,590 | €17,012 | +€14,423 | +556.9% |
| Furniture and vehicles | 24 | €65,578 | €92,802 | +€27,225 | +41.5% |
| Other tangible fixed assets | 26 | €22,897 | €20,772 | -€2,125 | -9.3% |
| Current assets | 29/58 | €56,816 | €60,921 | +€4,105 | +7.2% |
| Stocks and contracts in progress | 3 | €7,360 | €5,585 | -€1,775 | -24.1% |
| Stocks | 30/36 | €7,360 | €5,585 | -€1,775 | -24.1% |
| Amounts receivable within one year | 40/41 | €44,553 | €41,524 | -€3,029 | -6.8% |
| Trade receivables | 40 | €15,188 | €861 | -€14,327 | -94.3% |
| Other amounts receivable | 41 | €29,365 | €40,663 | +€11,298 | +38.5% |
| Cash at bank and in hand | 54/58 | €3,107 | €8,099 | +€4,992 | +160.7% |
| Deferred charges and accrued income | 490/1 | €1,795 | €5,713 | +€3,917 | +218.2% |
| Total equity and liabilities | 10/49 | €147,880 | €191,508 | +€43,628 | +29.5% |
| Equity | 10/15 | €64,501 | €106,025 | +€41,524 | +64.4% |
| Contributions | 10/11 | €9,200 | €9,200 | = | 0.0% |
| Reserves | 13 | €55,301 | €96,825 | +€41,524 | +75.1% |
| Distributable reserves | 133 | €55,301 | €96,825 | +€41,524 | +75.1% |
| Amounts payable | 17/49 | €83,379 | €85,482 | +€2,104 | +2.5% |
| Amounts payable after more than one year | 17 | €54,654 | €40,960 | -€13,693 | -25.1% |
| Financial debts | 170/4 | €54,654 | €40,960 | -€13,693 | -25.1% |
| Amounts payable within one year | 42/48 | €28,725 | €44,522 | +€15,797 | +55.0% |
| Current portion of amounts payable after more than one year | 42 | - | €15,350 | +€15,350 | |
| Trade debts | 44 | €24,088 | €11,444 | -€12,644 | -52.5% |
| Suppliers | 440/4 | €24,088 | €11,444 | -€12,644 | -52.5% |
| Taxes, remuneration and social security | 45 | €4,637 | €17,728 | +€13,091 | +282.3% |
| Taxes | 450/3 | €4,637 | €17,728 | +€13,091 | +282.3% |
| Non-recurring operating income | 76A | €16,086 | €12,851 | -€3,235 | -20.1% |
| Remuneration, social security and pensions | 62 | €64,617 | €67,590 | +€2,973 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,762 | €19,874 | +€111 | +0.6% |
| Gross operating margin | 9900 | €99,236 | €148,576 | +€49,340 | +49.7% |
| Operating profit (loss) | 9901 | €14,857 | €61,112 | +€46,255 | +311.3% |
| Financial income | 75/76B | €1,580 | €1,895 | +€315 | +19.9% |
| Recurring financial income | 75 | €1,580 | €1,895 | +€315 | +19.9% |
| Financial charges | 65/66B | €2,785 | €3,417 | +€632 | +22.7% |
| Recurring financial charges | 65 | €2,785 | €3,417 | +€632 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €13,652 | €59,590 | +€45,938 | +336.5% |
| Income taxes | 67/77 | €4,881 | €18,066 | +€13,185 | +270.1% |
| Profit (loss) for the period | 9904 | €8,771 | €41,524 | +€32,753 | +373.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,771 | €41,524 | +€32,753 | +373.4% |
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.