DAKY: 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.
DAKY
Largest movements
- Cash -€50,610
down €50,610 (-33.5%), from €150,874 to €100,264
mainly Tax, wage and social debts (-€36,293) and Net result for the year (-€33,083)
- Receivables within one year -€20,226
down €20,226 (-46.3%), from €43,666 to €23,440
of which Trade receivables: -€22,072
- Tax, wage and social debts -€36,293
down €36,293 (-57.3%), from €63,296 to €27,003
of which Remuneration and social security: -€26,381
- Profit (loss) carried forward -€24,250
new in 2025: -€24,250
- Reserves -€8,832
down €8,832 (-7.6%), from €115,667 to €106,835
- Trade debts -€3,444
down €3,444 (-49.5%), from €6,952 to €3,507
- Short-term financial debts +€2,468
up €2,468 (+41.9%), from €5,883 to €8,351
- Gross operating margin -€243,752
down €243,752 (-70.0%), from €348,308 to €104,555
- Staff costs -€124,031
down €124,031 (-48.6%), from €255,164 to €131,133
- Financial income -€26,756
no longer reported in 2025 (was €26,756)
of which Non-recurring financial income: -€26,034
- Taxes -€26,149
down €26,149 (-99.2%), from €26,353 to €204
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 | €221,881 | €151,869 | -€70,012 | -31.6% |
| Fixed assets | 21/28 | €26,261 | €26,261 | = | 0.0% |
| Financial fixed assets | 28 | €26,261 | €26,261 | = | 0.0% |
| Current assets | 29/58 | €195,620 | €125,608 | -€70,012 | -35.8% |
| Amounts receivable within one year | 40/41 | €43,666 | €23,440 | -€20,226 | -46.3% |
| Trade receivables | 40 | €34,453 | €12,381 | -€22,072 | -64.1% |
| Other amounts receivable | 41 | €9,212 | €11,058 | +€1,846 | +20.0% |
| Cash at bank and in hand | 54/58 | €150,874 | €100,264 | -€50,610 | -33.5% |
| Deferred charges and accrued income | 490/1 | €1,081 | €1,905 | +€824 | +76.2% |
| Total equity and liabilities | 10/49 | €221,881 | €151,869 | -€70,012 | -31.6% |
| Equity | 10/15 | €134,267 | €101,184 | -€33,083 | -24.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,667 | €106,835 | -€8,832 | -7.6% |
| Distributable reserves | 133 | €115,667 | €106,835 | -€8,832 | -7.6% |
| Profit (loss) carried forward | 14 | - | -€24,250 | -€24,250 | |
| Amounts payable | 17/49 | €87,615 | €50,685 | -€36,930 | -42.2% |
| Amounts payable within one year | 42/48 | €87,615 | €50,685 | -€36,930 | -42.2% |
| Financial debts | 43 | €5,883 | €8,351 | +€2,468 | +41.9% |
| Credit institutions | 430/8 | €5,883 | €8,351 | +€2,468 | +41.9% |
| Trade debts | 44 | €6,952 | €3,507 | -€3,444 | -49.5% |
| Suppliers | 440/4 | €6,952 | €3,507 | -€3,444 | -49.5% |
| Taxes, remuneration and social security | 45 | €63,296 | €27,003 | -€36,293 | -57.3% |
| Taxes | 450/3 | €36,914 | €27,003 | -€9,912 | -26.9% |
| Remuneration and social security | 454/9 | €26,381 | - | -€26,381 | |
| Other amounts payable | 47/48 | €11,484 | €11,824 | +€340 | +3.0% |
| Remuneration, social security and pensions | 62 | €255,164 | €131,133 | -€124,031 | -48.6% |
| Other operating charges | 640/8 | €3,021 | €2,937 | -€84 | -2.8% |
| Gross operating margin | 9900 | €348,308 | €104,555 | -€243,752 | -70.0% |
| Operating profit (loss) | 9901 | €90,123 | -€29,514 | -€119,637 | |
| Financial income | 75/76B | €26,756 | - | -€26,756 | |
| Recurring financial income | 75 | €722 | - | -€722 | |
| Non-recurring financial income | 76B | €26,034 | - | -€26,034 | |
| Financial charges | 65/66B | €1,208 | €3,364 | +€2,156 | +178% |
| Recurring financial charges | 65 | €1,208 | €3,364 | +€2,156 | +178% |
| Profit (loss) for the period before taxes | 9903 | €115,670 | -€32,878 | -€148,549 | |
| Income taxes | 67/77 | €26,353 | €204 | -€26,149 | -99.2% |
| Profit (loss) for the period | 9904 | €89,317 | -€33,083 | -€122,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €89,317 | -€33,083 | -€122,400 |
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 13 October 2026 via checked.be.