D&K Equipment: 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.
D&K Equipment
Largest movements
- Stocks and contracts +€123,128
up €123,128 (+32.1%), from €383,176 to €506,304
- Receivables within one year +€71,797
up €71,797 (+16.6%), from €432,418 to €504,215
of which Trade receivables: +€71,740
- Profit (loss) carried forward +€117,057
up €117,057 (+42.9%), from €272,731 to €389,788
- Debts after one year +€116,591
up €116,591 (+1,524%), from €7,652 to €124,243
- Tax, wage and social debts -€37,643
down €37,643 (-15.4%), from €244,532 to €206,890
- Current portion of long-term debt +€22,266
up €22,266 (+399%), from €5,584 to €27,850
- Short-term financial debts -€15,368
down €15,368 (-11.2%), from €137,617 to €122,249
- Financial income +€150,975
up €150,975 (+6,388%), from €2,363 to €153,338
of which Non-recurring financial income: +€153,203
- Gross operating margin -€81,301
down €81,301 (-56.4%), from €144,246 to €62,945
- Financial charges +€27,312
up €27,312 (+149%), from €18,373 to €45,684
- Taxes -€25,823
down €25,823 (-37.6%), from €68,756 to €42,933
- Other operating charges -€7,325
down €7,325 (-83.4%), from €8,780 to €1,456
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €866,988 | €1,056,015 | +€189,027 | +21.8% |
| Fixed assets | 21/28 | €38,670 | €29,517 | -€9,153 | -23.7% |
| Intangible fixed assets | 21 | €7,500 | €5,000 | -€2,500 | -33.3% |
| Tangible fixed assets | 22/27 | €25,425 | €18,772 | -€6,653 | -26.2% |
| Plant, machinery and equipment | 23 | €25,425 | €18,772 | -€6,653 | -26.2% |
| Financial fixed assets | 28 | €5,745 | €5,745 | = | 0.0% |
| Current assets | 29/58 | €828,318 | €1,026,498 | +€198,181 | +23.9% |
| Stocks and contracts in progress | 3 | €383,176 | €506,304 | +€123,128 | +32.1% |
| Stocks | 30/36 | €383,176 | €506,304 | +€123,128 | +32.1% |
| Amounts receivable within one year | 40/41 | €432,418 | €504,215 | +€71,797 | +16.6% |
| Trade receivables | 40 | €389,678 | €461,418 | +€71,740 | +18.4% |
| Other amounts receivable | 41 | €42,740 | €42,797 | +€57 | +0.1% |
| Cash at bank and in hand | 54/58 | €12,724 | €15,160 | +€2,436 | +19.1% |
| Deferred charges and accrued income | 490/1 | - | €819 | +€819 | |
| Total equity and liabilities | 10/49 | €866,988 | €1,056,015 | +€189,027 | +21.8% |
| Equity | 10/15 | €293,136 | €410,193 | +€117,057 | +39.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €272,731 | €389,788 | +€117,057 | +42.9% |
| Amounts payable | 17/49 | €573,852 | €645,822 | +€71,970 | +12.5% |
| Amounts payable after more than one year | 17 | €7,652 | €124,243 | +€116,591 | +1,524% |
| Financial debts | 170/4 | €7,652 | €124,243 | +€116,591 | +1,524% |
| Amounts payable within one year | 42/48 | €566,200 | €521,579 | -€44,621 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €5,584 | €27,850 | +€22,266 | +399% |
| Financial debts | 43 | €137,617 | €122,249 | -€15,368 | -11.2% |
| Credit institutions | 430/8 | €137,617 | €122,249 | -€15,368 | -11.2% |
| Trade debts | 44 | €178,467 | €164,590 | -€13,877 | -7.8% |
| Suppliers | 440/4 | €178,467 | €164,590 | -€13,877 | -7.8% |
| Taxes, remuneration and social security | 45 | €244,532 | €206,890 | -€37,643 | -15.4% |
| Taxes | 450/3 | €244,532 | €206,890 | -€37,643 | -15.4% |
| Remuneration, social security and pensions | 62 | €57 | - | -€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,199 | €9,153 | -€45 | -0.5% |
| Other operating charges | 640/8 | €8,780 | €1,456 | -€7,325 | -83.4% |
| Gross operating margin | 9900 | €144,246 | €62,945 | -€81,301 | -56.4% |
| Operating profit (loss) | 9901 | €126,210 | €52,336 | -€73,874 | -58.5% |
| Financial income | 75/76B | €2,363 | €153,338 | +€150,975 | +6,388% |
| Recurring financial income | 75 | €2,363 | €135 | -€2,228 | -94.3% |
| Non-recurring financial income | 76B | - | €153,203 | +€153,203 | |
| Financial charges | 65/66B | €18,373 | €45,684 | +€27,312 | +149% |
| Recurring financial charges | 65 | €18,373 | €45,684 | +€27,312 | +149% |
| Profit (loss) for the period before taxes | 9903 | €110,200 | €159,990 | +€49,789 | +45.2% |
| Income taxes | 67/77 | €68,756 | €42,933 | -€25,823 | -37.6% |
| Profit (loss) for the period | 9904 | €41,444 | €117,057 | +€75,613 | +182% |
| Profit (loss) for the period to be appropriated | 9905 | €41,444 | €117,057 | +€75,613 | +182% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.