DAKRYM: 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.
DAKRYM
Largest movements
- Receivables within one year +€104,277
up €104,277 (+867%), from €12,029 to €116,306
of which Trade receivables: +€93,808
- Cash +€41,193
up €41,193 (+134%), from €30,820 to €72,013
mainly Net result for the year (+€68,213) and Trade debts (+€49,903)
- Deferred charges and accrued income +€6,145
new in 2025: €6,145
- Trade debts +€49,903
up €49,903 (+3,958%), from €1,261 to €51,164
- Other debts +€39,269
up €39,269 (+5,372%), from €731 to €40,000
- Tax, wage and social debts +€36,589
up €36,589 (+577%), from €6,341 to €42,929
- Profit (loss) carried forward +€16,213
up €16,213, from -€13,682 to €2,532
- Advances received +€10,608
new in 2025: €10,608
- Gross operating margin +€66,489
up €66,489 (+235%), from €28,331 to €94,820
- Taxes +€20,604
up €20,604 (+399%), from €5,163 to €25,767
- Write-downs +€6,000
no longer reported in 2025 (was -€6,000)
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 | €42,849 | €195,432 | +€152,583 | +356% |
| Fixed assets | 21/28 | - | €968 | +€968 | |
| Tangible fixed assets | 22/27 | - | €968 | +€968 | |
| Furniture and vehicles | 24 | - | €968 | +€968 | |
| Current assets | 29/58 | €42,849 | €194,463 | +€151,614 | +354% |
| Amounts receivable within one year | 40/41 | €12,029 | €116,306 | +€104,277 | +867% |
| Trade receivables | 40 | €10,278 | €104,087 | +€93,808 | +913% |
| Other amounts receivable | 41 | €1,751 | €12,219 | +€10,469 | +598% |
| Cash at bank and in hand | 54/58 | €30,820 | €72,013 | +€41,193 | +134% |
| Deferred charges and accrued income | 490/1 | - | €6,145 | +€6,145 | |
| Total equity and liabilities | 10/49 | €42,849 | €195,432 | +€152,583 | +356% |
| Equity | 10/15 | €34,517 | €50,730 | +€16,213 | +47.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €35,798 | €35,798 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,316 | €5,316 | = | 0.0% |
| Distributable reserves | 133 | €28,622 | €28,622 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,682 | €2,532 | +€16,213 | |
| Amounts payable | 17/49 | €8,333 | €144,702 | +€136,369 | +1,637% |
| Amounts payable within one year | 42/48 | €8,333 | €144,702 | +€136,369 | +1,637% |
| Trade debts | 44 | €1,261 | €51,164 | +€49,903 | +3,958% |
| Suppliers | 440/4 | €1,261 | €51,164 | +€49,903 | +3,958% |
| Advances received on contracts in progress | 46 | - | €10,608 | +€10,608 | |
| Taxes, remuneration and social security | 45 | €6,341 | €42,929 | +€36,589 | +577% |
| Taxes | 450/3 | €6,341 | €42,929 | +€36,589 | +577% |
| Other amounts payable | 47/48 | €731 | €40,000 | +€39,269 | +5,372% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €243 | +€243 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€6,000 | - | +€6,000 | |
| Other operating charges | 640/8 | €384 | €576 | +€192 | +49.9% |
| Gross operating margin | 9900 | €28,331 | €94,820 | +€66,489 | +235% |
| Operating profit (loss) | 9901 | €33,946 | €94,000 | +€60,054 | +177% |
| Financial income | 75/76B | - | €145 | +€145 | |
| Recurring financial income | 75 | - | €145 | +€145 | |
| Financial charges | 65/66B | €161 | €165 | +€4 | +2.2% |
| Recurring financial charges | 65 | €161 | €165 | +€4 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €33,785 | €93,980 | +€60,194 | +178% |
| Income taxes | 67/77 | €5,163 | €25,767 | +€20,604 | +399% |
| Profit (loss) for the period | 9904 | €28,622 | €68,213 | +€39,591 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €28,622 | €68,213 | +€39,591 | +138% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.