DE OUDE DAKPAN: 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 OUDE DAKPAN
Largest movements
- Receivables within one year -€30,556
down €30,556 (-90.2%), from €33,892 to €3,335
of which Trade receivables: -€30,659
- Tangible fixed assets +€5,800
up €5,800 (+27.4%), from €21,203 to €27,003
of which Other tangible fixed assets: +€6,261
- Cash -€4,969
down €4,969 (-75.1%), from €6,616 to €1,647
mainly Net result for the year (-€19,592) and Investment in fixed assets (net) (-€11,493)
- Stocks and contracts +€4,657
up €4,657 (+40.4%), from €11,516 to €16,174
- Profit (loss) carried forward -€19,592
down €19,592, from €3,996 to -€15,596
- Other debts -€3,715
down €3,715 (-7.7%), from €48,372 to €44,657
- Tax, wage and social debts -€2,151
no longer reported in 2025 (was €2,151)
- Gross operating margin -€19,531
down €19,531, from €6,097 to -€13,434
- Depreciation +€1,344
up €1,344 (+30.9%), from €4,349 to €5,693
- Taxes -€292
down €292, from €247 to -€46
- Other operating charges -€292
down €292 (-43.0%), from €679 to €387
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 | €74,519 | €49,468 | -€25,050 | -33.6% |
| Fixed assets | 21/28 | €22,053 | €27,853 | +€5,800 | +26.3% |
| Tangible fixed assets | 22/27 | €21,203 | €27,003 | +€5,800 | +27.4% |
| Plant, machinery and equipment | 23 | €5,735 | €4,407 | -€1,328 | -23.2% |
| Furniture and vehicles | 24 | €8,071 | €8,937 | +€866 | +10.7% |
| Other tangible fixed assets | 26 | €7,397 | €13,658 | +€6,261 | +84.6% |
| Financial fixed assets | 28 | €850 | €850 | = | 0.0% |
| Current assets | 29/58 | €52,466 | €21,616 | -€30,850 | -58.8% |
| Stocks and contracts in progress | 3 | €11,516 | €16,174 | +€4,657 | +40.4% |
| Stocks | 30/36 | €11,516 | €16,174 | +€4,657 | +40.4% |
| Amounts receivable within one year | 40/41 | €33,892 | €3,335 | -€30,556 | -90.2% |
| Trade receivables | 40 | €33,892 | €3,233 | -€30,659 | -90.5% |
| Other amounts receivable | 41 | - | €103 | +€103 | |
| Cash at bank and in hand | 54/58 | €6,616 | €1,647 | -€4,969 | -75.1% |
| Deferred charges and accrued income | 490/1 | €442 | €460 | +€18 | +4.0% |
| Total equity and liabilities | 10/49 | €74,519 | €49,468 | -€25,050 | -33.6% |
| Equity | 10/15 | €23,996 | €4,404 | -€19,592 | -81.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,996 | -€15,596 | -€19,592 | |
| Amounts payable | 17/49 | €50,523 | €45,064 | -€5,459 | -10.8% |
| Amounts payable within one year | 42/48 | €50,523 | €45,064 | -€5,459 | -10.8% |
| Trade debts | 44 | - | €407 | +€407 | |
| Suppliers | 440/4 | - | €407 | +€407 | |
| Taxes, remuneration and social security | 45 | €2,151 | - | -€2,151 | |
| Taxes | 450/3 | €2,151 | - | -€2,151 | |
| Other amounts payable | 47/48 | €48,372 | €44,657 | -€3,715 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,349 | €5,693 | +€1,344 | +30.9% |
| Other operating charges | 640/8 | €679 | €387 | -€292 | -43.0% |
| Gross operating margin | 9900 | €6,097 | -€13,434 | -€19,531 | |
| Operating profit (loss) | 9901 | €1,070 | -€19,514 | -€20,584 | |
| Financial charges | 65/66B | €46 | €123 | +€77 | +166.7% |
| Recurring financial charges | 65 | €46 | €123 | +€77 | +166.7% |
| Profit (loss) for the period before taxes | 9903 | €1,023 | -€19,637 | -€20,661 | |
| Income taxes | 67/77 | €247 | -€46 | -€292 | |
| Profit (loss) for the period | 9904 | €777 | -€19,592 | -€20,368 | |
| Profit (loss) for the period to be appropriated | 9905 | €777 | -€19,592 | -€20,368 |
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 11 October 2026 via checked.be.