'T DAK: 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.
'T DAK
Largest movements
- Receivables within one year +€22,692
up €22,692 (+51.5%), from €44,034 to €66,726
of which Trade receivables: +€25,828
- Stocks and contracts -€20,000
down €20,000 (-66.7%), from €30,000 to €10,000
- Tangible fixed assets +€4,291
up €4,291 (+632%), from €679 to €4,970
of which Furniture and vehicles: +€4,402
- Intangible fixed assets -€4,000
down €4,000 (-28.6%), from €13,984 to €9,984
- Cash -€2,315
down €2,315 (-15.3%), from €15,147 to €12,832
mainly Receivables within one year (-€22,692) and Trade debts (-€5,901)
- Trade debts -€5,901
down €5,901 (-78.7%), from €7,494 to €1,593
- Tax, wage and social debts +€2,681
up €2,681 (+289%), from €927 to €3,608
- Gross operating margin -€3,359
down €3,359 (-30.3%), from €11,076 to €7,718
- Depreciation -€1,042
down €1,042 (-16.2%), from €6,447 to €5,406
- Taxes -€664
down €664 (-66.3%), from €1,002 to €338
- Other operating charges -€300
down €300 (-28.7%), from €1,044 to €745
- Financial income +€169
up €169 (+2,178%), from €8 to €177
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 | €107,043 | €105,479 | -€1,564 | -1.5% |
| Fixed assets | 21/28 | €14,662 | €14,954 | +€291 | +2.0% |
| Intangible fixed assets | 21 | €13,984 | €9,984 | -€4,000 | -28.6% |
| Tangible fixed assets | 22/27 | €679 | €4,970 | +€4,291 | +632% |
| Plant, machinery and equipment | 23 | €221 | €110 | -€110 | -50.1% |
| Furniture and vehicles | 24 | €458 | €4,860 | +€4,402 | +961% |
| Current assets | 29/58 | €92,381 | €90,526 | -€1,855 | -2.0% |
| Stocks and contracts in progress | 3 | €30,000 | €10,000 | -€20,000 | -66.7% |
| Stocks | 30/36 | €30,000 | €10,000 | -€20,000 | -66.7% |
| Amounts receivable within one year | 40/41 | €44,034 | €66,726 | +€22,692 | +51.5% |
| Trade receivables | 40 | €40,898 | €66,726 | +€25,828 | +63.2% |
| Other amounts receivable | 41 | €3,137 | - | -€3,137 | |
| Cash at bank and in hand | 54/58 | €15,147 | €12,832 | -€2,315 | -15.3% |
| Deferred charges and accrued income | 490/1 | €3,199 | €968 | -€2,231 | -69.8% |
| Total equity and liabilities | 10/49 | €107,043 | €105,479 | -€1,564 | -1.5% |
| Equity | 10/15 | €56,051 | €57,006 | +€955 | +1.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,651 | €44,606 | +€955 | +2.2% |
| 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 | €41,796 | €42,751 | +€955 | +2.3% |
| Amounts payable | 17/49 | €50,992 | €48,473 | -€2,519 | -4.9% |
| Amounts payable within one year | 42/48 | €50,992 | €48,473 | -€2,519 | -4.9% |
| Trade debts | 44 | €7,494 | €1,593 | -€5,901 | -78.7% |
| Suppliers | 440/4 | €7,494 | €1,593 | -€5,901 | -78.7% |
| Taxes, remuneration and social security | 45 | €927 | €3,608 | +€2,681 | +289% |
| Taxes | 450/3 | €927 | €3,608 | +€2,681 | +289% |
| Other amounts payable | 47/48 | €42,570 | €43,271 | +€701 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,447 | €5,406 | -€1,042 | -16.2% |
| Other operating charges | 640/8 | €1,044 | €745 | -€300 | -28.7% |
| Gross operating margin | 9900 | €11,076 | €7,718 | -€3,359 | -30.3% |
| Operating profit (loss) | 9901 | €3,585 | €1,567 | -€2,017 | -56.3% |
| Financial income | 75/76B | €8 | €177 | +€169 | +2,178% |
| Recurring financial income | 75 | €8 | €177 | +€169 | +2,178% |
| Financial charges | 65/66B | €484 | €451 | -€33 | -6.7% |
| Recurring financial charges | 65 | €484 | €451 | -€33 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €3,109 | €1,293 | -€1,815 | -58.4% |
| Income taxes | 67/77 | €1,002 | €338 | -€664 | -66.3% |
| Profit (loss) for the period | 9904 | €2,106 | €955 | -€1,151 | -54.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,106 | €955 | -€1,151 | -54.6% |
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 20 October 2026 via checked.be.