DE DAKGAST: 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.
DE DAKGAST
Largest movements
- Receivables within one year -€192,747
down €192,747 (-92.9%), from €207,431 to €14,684
of which Other amounts receivable: -€180,158
- Cash +€162,768
up €162,768 (+1,276%), from €12,759 to €175,527
mainly Receivables within one year (+€192,747) and Depreciation (+€29,191)
- Tangible fixed assets -€28,205
down €28,205 (-39.0%), from €72,261 to €44,057
of which Furniture and vehicles: -€16,549
- Profit (loss) carried forward -€27,678
down €27,678 (-81.6%), from €33,932 to €6,254
- Trade debts -€17,078
down €17,078 (-72.4%), from €23,579 to €6,500
- Debts after one year -€11,729
down €11,729 (-100%), from €11,729 to €0
- Tax, wage and social debts +€9,000
up €9,000 (+29.5%), from €30,534 to €39,534
of which Remuneration and social security: +€9,000
- Current portion of long-term debt -€8,087
down €8,087 (-40.8%), from €19,815 to €11,729
- Gross operating margin -€48,137
down €48,137, from €45,656 to -€2,481
- Financial income -€11,148
down €11,148 (-89.6%), from €12,436 to €1,288
- Financial charges -€10,971
down €10,971 (-80.8%), from €13,582 to €2,611
- Taxes -€4,041
down €4,041 (-100%), from €4,041 to €0
- Depreciation -€2,355
down €2,355 (-7.5%), from €31,546 to €29,191
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 | €296,935 | €236,815 | -€60,120 | -20.2% |
| Fixed assets | 21/28 | €74,003 | €44,057 | -€29,946 | -40.5% |
| Intangible fixed assets | 21 | €1,742 | €0 | -€1,742 | -100% |
| Tangible fixed assets | 22/27 | €72,261 | €44,057 | -€28,205 | -39.0% |
| Plant, machinery and equipment | 23 | €2,112 | €1,747 | -€365 | -17.3% |
| Furniture and vehicles | 24 | €33,483 | €16,934 | -€16,549 | -49.4% |
| Leasing and similar rights | 25 | €35,911 | €25,376 | -€10,536 | -29.3% |
| Other tangible fixed assets | 26 | €755 | €0 | -€755 | -100% |
| Current assets | 29/58 | €222,933 | €192,759 | -€30,174 | -13.5% |
| Stocks and contracts in progress | 3 | €500 | €800 | +€300 | +60.0% |
| Stocks | 30/36 | €500 | €800 | +€300 | +60.0% |
| Amounts receivable within one year | 40/41 | €207,431 | €14,684 | -€192,747 | -92.9% |
| Trade receivables | 40 | €18,305 | €5,716 | -€12,589 | -68.8% |
| Other amounts receivable | 41 | €189,126 | €8,968 | -€180,158 | -95.3% |
| Cash at bank and in hand | 54/58 | €12,759 | €175,527 | +€162,768 | +1,276% |
| Deferred charges and accrued income | 490/1 | €2,242 | €1,747 | -€495 | -22.1% |
| Total equity and liabilities | 10/49 | €296,935 | €236,815 | -€60,120 | -20.2% |
| Equity | 10/15 | €164,612 | €131,395 | -€33,218 | -20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,080 | €106,540 | -€5,540 | -4.9% |
| Tax-exempt reserves | 132 | €10,354 | €4,814 | -€5,540 | -53.5% |
| Distributable reserves | 133 | €101,727 | €101,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,932 | €6,254 | -€27,678 | -81.6% |
| Provisions and deferred taxes | 16 | €2,588 | €1,203 | -€1,385 | -53.5% |
| Deferred taxes | 168 | €2,588 | €1,203 | -€1,385 | -53.5% |
| Amounts payable | 17/49 | €129,735 | €104,217 | -€25,518 | -19.7% |
| Amounts payable after more than one year | 17 | €11,729 | €0 | -€11,729 | -100% |
| Financial debts | 170/4 | €11,729 | €0 | -€11,729 | -100% |
| Amounts payable within one year | 42/48 | €118,006 | €104,201 | -€13,805 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €19,815 | €11,729 | -€8,087 | -40.8% |
| Trade debts | 44 | €23,579 | €6,500 | -€17,078 | -72.4% |
| Suppliers | 440/4 | €23,579 | €6,500 | -€17,078 | -72.4% |
| Taxes, remuneration and social security | 45 | €30,534 | €39,534 | +€9,000 | +29.5% |
| Taxes | 450/3 | €3,534 | €3,534 | = | 0.0% |
| Remuneration and social security | 454/9 | €27,000 | €36,000 | +€9,000 | +33.3% |
| Other amounts payable | 47/48 | €44,077 | €46,438 | +€2,360 | +5.4% |
| Accrued charges and deferred income | 492/3 | €0 | €16 | +€16 | |
| Remuneration, social security and pensions | 62 | €146 | €0 | -€146 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,546 | €29,191 | -€2,355 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,077 | €1,608 | +€530 | +49.2% |
| Gross operating margin | 9900 | €45,656 | -€2,481 | -€48,137 | |
| Operating profit (loss) | 9901 | €12,887 | -€33,280 | -€46,167 | |
| Financial income | 75/76B | €12,436 | €1,288 | -€11,148 | -89.6% |
| Recurring financial income | 75 | €12,436 | €1,288 | -€11,148 | -89.6% |
| Financial charges | 65/66B | €13,582 | €2,611 | -€10,971 | -80.8% |
| Recurring financial charges | 65 | €13,582 | €2,611 | -€10,971 | -80.8% |
| Profit (loss) for the period before taxes | 9903 | €11,741 | -€34,603 | -€46,344 | |
| Transfer from deferred taxes | 780 | €1,385 | €1,385 | = | 0.0% |
| Income taxes | 67/77 | €4,041 | €0 | -€4,041 | -100% |
| Profit (loss) for the period | 9904 | €9,085 | -€33,218 | -€42,303 | |
| Transfer from tax-exempt reserves | 789 | €5,540 | €5,540 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,625 | -€27,678 | -€42,303 |
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 27 October 2026 via checked.be.