De Dakvriend: 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 Dakvriend
Largest movements
- Receivables within one year -€11,326
down €11,326 (-25.9%), from €43,667 to €32,341
of which Trade receivables: -€20,647
- Cash +€8,638
up €8,638 (+1,061%), from €814 to €9,453
mainly Receivables within one year (+€11,326) and Depreciation (+€5,560)
- Tangible fixed assets -€1,482
down €1,482 (-13.6%), from €10,859 to €9,378
of which Furniture and vehicles: -€829
- Deferred charges and accrued income -€1,180
down €1,180 (-95.0%), from €1,242 to €63
- Profit (loss) carried forward -€4,840
down €4,840 (-605%), from -€800 to -€5,640
- Short-term financial debts +€1,616
new in 2025: €1,616
- Tax, wage and social debts -€1,281
down €1,281 (-93.2%), from €1,375 to €94
- Trade debts -€843
down €843 (-49.4%), from €1,705 to €862
- Gross operating margin -€12,673
down €12,673 (-83.1%), from €15,246 to €2,573
- Depreciation -€7,616
down €7,616 (-57.8%), from €13,176 to €5,560
- Taxes -€925
down €925 (-72.2%), from €1,281 to €356
- Financial charges -€302
down €302 (-84.4%), from €357 to €56
- Other operating charges +€210
up €210 (+17.1%), from €1,232 to €1,442
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 | €56,583 | €51,234 | -€5,349 | -9.5% |
| Fixed assets | 21/28 | €10,859 | €9,378 | -€1,482 | -13.6% |
| Tangible fixed assets | 22/27 | €10,859 | €9,378 | -€1,482 | -13.6% |
| Furniture and vehicles | 24 | €6,597 | €5,769 | -€829 | -12.6% |
| Other tangible fixed assets | 26 | €4,262 | €3,609 | -€653 | -15.3% |
| Current assets | 29/58 | €45,724 | €41,856 | -€3,867 | -8.5% |
| Amounts receivable within one year | 40/41 | €43,667 | €32,341 | -€11,326 | -25.9% |
| Trade receivables | 40 | €24,587 | €3,940 | -€20,647 | -84.0% |
| Other amounts receivable | 41 | €19,080 | €28,401 | +€9,322 | +48.9% |
| Cash at bank and in hand | 54/58 | €814 | €9,453 | +€8,638 | +1,061% |
| Deferred charges and accrued income | 490/1 | €1,242 | €63 | -€1,180 | -95.0% |
| Total equity and liabilities | 10/49 | €56,583 | €51,234 | -€5,349 | -9.5% |
| Equity | 10/15 | €53,503 | €48,662 | -€4,840 | -9.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €53,303 | €53,303 | = | 0.0% |
| Distributable reserves | 133 | €53,303 | €53,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€800 | -€5,640 | -€4,840 | -605% |
| Amounts payable | 17/49 | €3,080 | €2,572 | -€508 | -16.5% |
| Amounts payable within one year | 42/48 | €3,080 | €2,572 | -€508 | -16.5% |
| Financial debts | 43 | - | €1,616 | +€1,616 | |
| Credit institutions | 430/8 | - | €1,616 | +€1,616 | |
| Trade debts | 44 | €1,705 | €862 | -€843 | -49.4% |
| Suppliers | 440/4 | €1,705 | €862 | -€843 | -49.4% |
| Taxes, remuneration and social security | 45 | €1,375 | €94 | -€1,281 | -93.2% |
| Taxes | 450/3 | €1,375 | €94 | -€1,281 | -93.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,176 | €5,560 | -€7,616 | -57.8% |
| Other operating charges | 640/8 | €1,232 | €1,442 | +€210 | +17.1% |
| Gross operating margin | 9900 | €15,246 | €2,573 | -€12,673 | -83.1% |
| Operating profit (loss) | 9901 | €839 | -€4,429 | -€5,268 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €357 | €56 | -€302 | -84.4% |
| Recurring financial charges | 65 | €357 | €56 | -€302 | -84.4% |
| Profit (loss) for the period before taxes | 9903 | €482 | -€4,484 | -€4,965 | |
| Income taxes | 67/77 | €1,281 | €356 | -€925 | -72.2% |
| Profit (loss) for the period | 9904 | -€800 | -€4,840 | -€4,041 | -505% |
| Profit (loss) for the period to be appropriated | 9905 | -€800 | -€4,840 | -€4,041 | -505% |
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 24 October 2026 via checked.be.