DAKSTA: 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.
DAKSTA
Largest movements
- Tangible fixed assets +€326,130
up €326,130 (+929.9%), from €35,073 to €361,203
of which Land and buildings: +€226,212
- Receivables within one year +€18,189
up €18,189 (+116.1%), from €15,669 to €33,858
of which Trade receivables: +€13,059
- Cash -€8,431
down €8,431 (-56.7%), from €14,869 to €6,437
mainly Investment in fixed assets (net) (-€361,559) and Receivables within one year (-€18,189)
- Deferred charges and accrued income -€4,660
down €4,660 (-91.9%), from €5,072 to €412
- Debts after one year +€212,928
up €212,928 (+1443.7%), from €14,749 to €227,677
- Trade debts +€38,215
up €38,215 (+1650.4%), from €2,316 to €40,531
- Tax, wage and social debts +€37,767
up €37,767 (+944.9%), from €3,997 to €41,764
of which Remuneration and social security: +€24,586
- Profit (loss) carried forward +€32,648
new in 2025: €32,648
- Current portion of long-term debt +€6,108
up €6,108 (+72.2%), from €8,455 to €14,563
- Gross operating margin +€77,232
up €77,232 (+145.3%), from €53,164 to €130,396
- Depreciation +€30,255
up €30,255 (+584.7%), from €5,174 to €35,430
- Taxes +€10,203
up €10,203 (+342.6%), from €2,978 to €13,181
- Other operating charges +€9,092
up €9,092 (+134.4%), from €6,763 to €15,855
- Financial charges +€1,975
up €1,975 (+29.0%), from €6,808 to €8,783
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 | €70,683 | €401,910 | +€331,227 | +468.6% |
| Fixed assets | 21/28 | €35,073 | €361,203 | +€326,130 | +929.9% |
| Tangible fixed assets | 22/27 | €35,073 | €361,203 | +€326,130 | +929.9% |
| Land and buildings | 22 | - | €226,212 | +€226,212 | |
| Plant, machinery and equipment | 23 | €321 | - | -€321 | |
| Furniture and vehicles | 24 | €34,751 | €32,233 | -€2,518 | -7.2% |
| Assets under construction and advance payments | 27 | - | €102,758 | +€102,758 | |
| Current assets | 29/58 | €35,610 | €40,707 | +€5,097 | +14.3% |
| Amounts receivable within one year | 40/41 | €15,669 | €33,858 | +€18,189 | +116.1% |
| Trade receivables | 40 | €13,469 | €26,527 | +€13,059 | +97.0% |
| Other amounts receivable | 41 | €2,201 | €7,330 | +€5,130 | +233.1% |
| Cash at bank and in hand | 54/58 | €14,869 | €6,437 | -€8,431 | -56.7% |
| Deferred charges and accrued income | 490/1 | €5,072 | €412 | -€4,660 | -91.9% |
| Total equity and liabilities | 10/49 | €70,683 | €401,910 | +€331,227 | +468.6% |
| Equity | 10/15 | €4,000 | €36,648 | +€32,648 | +816.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €32,648 | +€32,648 | |
| Amounts payable | 17/49 | €66,683 | €365,262 | +€298,579 | +447.8% |
| Amounts payable after more than one year | 17 | €14,749 | €227,677 | +€212,928 | +1443.7% |
| Financial debts | 170/4 | €14,749 | €227,677 | +€212,928 | +1443.7% |
| Amounts payable within one year | 42/48 | €50,961 | €137,539 | +€86,579 | +169.9% |
| Current portion of amounts payable after more than one year | 42 | €8,455 | €14,563 | +€6,108 | +72.2% |
| Trade debts | 44 | €2,316 | €40,531 | +€38,215 | +1650.4% |
| Suppliers | 440/4 | €2,316 | €40,531 | +€38,215 | +1650.4% |
| Taxes, remuneration and social security | 45 | €3,997 | €41,764 | +€37,767 | +944.9% |
| Taxes | 450/3 | €3,016 | €16,197 | +€13,181 | +437.0% |
| Remuneration and social security | 454/9 | €981 | €25,567 | +€24,586 | +2505.8% |
| Other amounts payable | 47/48 | €36,193 | €40,682 | +€4,489 | +12.4% |
| Accrued charges and deferred income | 492/3 | €973 | €45 | -€927 | -95.3% |
| Remuneration, social security and pensions | 62 | €24,157 | €24,500 | +€344 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,174 | €35,430 | +€30,255 | +584.7% |
| Other operating charges | 640/8 | €6,763 | €15,855 | +€9,092 | +134.4% |
| Gross operating margin | 9900 | €53,164 | €130,396 | +€77,232 | +145.3% |
| Operating profit (loss) | 9901 | €17,070 | €54,612 | +€37,542 | +219.9% |
| Financial income | 75/76B | €51 | - | -€51 | |
| Recurring financial income | 75 | €51 | - | -€51 | |
| Financial charges | 65/66B | €6,808 | €8,783 | +€1,975 | +29.0% |
| Recurring financial charges | 65 | €6,808 | €8,783 | +€1,975 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €10,314 | €45,829 | +€35,515 | +344.4% |
| Income taxes | 67/77 | €2,978 | €13,181 | +€10,203 | +342.6% |
| Profit (loss) for the period | 9904 | €7,336 | €32,648 | +€25,312 | +345.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,336 | €32,648 | +€25,312 | +345.0% |
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 7 October 2026 via checked.be.