DE DAKPAN: 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.
DE DAKPAN
Largest movements
- Receivables within one year -€238,820
down €238,820 (-27.9%), from €854,654 to €615,834
of which Other amounts receivable: -€186,042
- Tangible fixed assets -€114,501
down €114,501 (-13.7%), from €833,499 to €718,997
of which Land and buildings: -€113,717
- Receivables after one year -€30,448
down €30,448 (-70.7%), from €43,081 to €12,633
- Reserves -€250,000
down €250,000 (-15.2%), from €1.6m to €1.4m
of which Distributable reserves: -€250,000
- Other debts -€79,239
down €79,239 (-70.0%), from €113,199 to €33,960
- Debts after one year -€25,577
down €25,577 (-24.1%), from €106,282 to €80,704
- Gross operating margin -€29,020
down €29,020 (-62.7%), from €46,320 to €17,300
- Financial charges -€17,370
down €17,370 (-81.6%), from €21,278 to €3,908
- Financial income +€4,290
up €4,290 (+43.5%), from €9,858 to €14,147
- Other operating charges -€884
down €884 (-19.4%), from €4,558 to €3,674
- Staff costs +€831
new in 2025: €831
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 | €1,882,496 | €1,514,340 | -€368,156 | -19.6% |
| Fixed assets | 21/28 | €833,499 | €718,997 | -€114,501 | -13.7% |
| Tangible fixed assets | 22/27 | €833,499 | €718,997 | -€114,501 | -13.7% |
| Land and buildings | 22 | €832,676 | €718,958 | -€113,717 | -13.7% |
| Furniture and vehicles | 24 | €823 | €39 | -€784 | -95.3% |
| Current assets | 29/58 | €1,048,998 | €795,343 | -€253,654 | -24.2% |
| Amounts receivable after more than one year | 29 | €43,081 | €12,633 | -€30,448 | -70.7% |
| Other amounts receivable | 291 | €43,081 | €12,633 | -€30,448 | -70.7% |
| Amounts receivable within one year | 40/41 | €854,654 | €615,834 | -€238,820 | -27.9% |
| Trade receivables | 40 | €56,770 | €3,993 | -€52,778 | -93.0% |
| Other amounts receivable | 41 | €797,883 | €611,841 | -€186,042 | -23.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €150,321 | €165,805 | +€15,485 | +10.3% |
| Deferred charges and accrued income | 490/1 | €942 | €1,070 | +€129 | +13.7% |
| Total equity and liabilities | 10/49 | €1,882,496 | €1,514,340 | -€368,156 | -19.6% |
| Equity | 10/15 | €1,623,109 | €1,371,471 | -€251,638 | -15.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,643,363 | €1,393,363 | -€250,000 | -15.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,641,508 | €1,391,508 | -€250,000 | -15.2% |
| Profit (loss) carried forward | 14 | -€38,804 | -€40,442 | -€1,638 | -4.2% |
| Amounts payable | 17/49 | €259,387 | €142,870 | -€116,518 | -44.9% |
| Amounts payable after more than one year | 17 | €106,282 | €80,704 | -€25,577 | -24.1% |
| Financial debts | 170/4 | €106,282 | €80,704 | -€25,577 | -24.1% |
| Amounts payable within one year | 42/48 | €153,075 | €62,117 | -€90,958 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €24,863 | €25,577 | +€715 | +2.9% |
| Trade debts | 44 | €7,373 | €769 | -€6,603 | -89.6% |
| Suppliers | 440/4 | €7,373 | €769 | -€6,603 | -89.6% |
| Taxes, remuneration and social security | 45 | €7,640 | €1,810 | -€5,830 | -76.3% |
| Taxes | 450/3 | €7,640 | €1,810 | -€5,830 | -76.3% |
| Other amounts payable | 47/48 | €113,199 | €33,960 | -€79,239 | -70.0% |
| Accrued charges and deferred income | 492/3 | €31 | €49 | +€18 | +56.9% |
| Non-recurring operating income | 76A | €42,501 | €0 | -€42,501 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €831 | +€831 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,658 | €16,200 | +€542 | +3.5% |
| Other operating charges | 640/8 | €4,558 | €3,674 | -€884 | -19.4% |
| Non-recurring operating charges | 66A | €47,500 | €8,301 | -€39,199 | -82.5% |
| Gross operating margin | 9900 | €46,320 | €17,300 | -€29,020 | -62.7% |
| Operating profit (loss) | 9901 | -€21,396 | -€11,707 | +€9,689 | +45.3% |
| Financial income | 75/76B | €9,858 | €14,147 | +€4,290 | +43.5% |
| Recurring financial income | 75 | €9,858 | €14,147 | +€4,290 | +43.5% |
| Financial charges | 65/66B | €21,278 | €3,908 | -€17,370 | -81.6% |
| Recurring financial charges | 65 | €21,278 | €3,908 | -€17,370 | -81.6% |
| Profit (loss) for the period before taxes | 9903 | -€32,816 | -€1,467 | +€31,349 | +95.5% |
| Income taxes | 67/77 | €238 | €171 | -€68 | -28.4% |
| Profit (loss) for the period | 9904 | -€33,055 | -€1,638 | +€31,417 | +95.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,055 | -€1,638 | +€31,417 | +95.0% |
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 8 October 2026 via checked.be.