D.K.G.: 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.G.
Largest movements
- Receivables within one year +€43,809
up €43,809 (+14.4%), from €303,670 to €347,479
- Tangible fixed assets -€22,232
down €22,232 (-37.4%), from €59,482 to €37,250
of which Furniture and vehicles: -€19,093
- Reserves +€31,563
up €31,563 (+12.3%), from €255,925 to €287,488
of which Distributable reserves: +€31,563
- Trade debts -€15,224
down €15,224 (-84.0%), from €18,118 to €2,894
- Debts after one year -€11,928
down €11,928 (-23.1%), from €51,696 to €39,768
- Short-term financial debts +€8,092
up €8,092 (+26.3%), from €30,753 to €38,845
- Tax, wage and social debts +€5,801
up €5,801 (+141%), from €4,102 to €9,903
of which Taxes: +€4,977
- Turnover -€170,396
no longer reported in 2025 (was €170,396)
- Purchases and services -€99,839
no longer reported in 2025 (was €99,839)
- Gross operating margin -€18,127
down €18,127 (-18.0%), from €100,722 to €82,595
- Other operating charges -€1,876
down €1,876 (-32.1%), from €5,840 to €3,964
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 | €372,994 | €391,298 | +€18,304 | +4.9% |
| Fixed assets | 21/28 | €59,482 | €37,250 | -€22,232 | -37.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €59,482 | €37,250 | -€22,232 | -37.4% |
| Land and buildings | 22 | €5,985 | - | -€5,985 | |
| Plant, machinery and equipment | 23 | - | €2,846 | +€2,846 | |
| Furniture and vehicles | 24 | €53,497 | €34,404 | -€19,093 | -35.7% |
| Current assets | 29/58 | €313,512 | €354,048 | +€40,536 | +12.9% |
| Amounts receivable within one year | 40/41 | €303,670 | €347,479 | +€43,809 | +14.4% |
| Other amounts receivable | 41 | €303,670 | €347,479 | +€43,809 | +14.4% |
| Cash at bank and in hand | 54/58 | €9,842 | €6,569 | -€3,273 | -33.3% |
| Total equity and liabilities | 10/49 | €372,994 | €391,298 | +€18,304 | +4.9% |
| Equity | 10/15 | €268,325 | €299,888 | +€31,563 | +11.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €6,192 | €6,192 | = | 0.0% |
| Reserves | 13 | €255,925 | €287,488 | +€31,563 | +12.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €254,066 | €285,629 | +€31,563 | +12.4% |
| Amounts payable | 17/49 | €104,669 | €91,410 | -€13,259 | -12.7% |
| Amounts payable after more than one year | 17 | €51,696 | €39,768 | -€11,928 | -23.1% |
| Financial debts | 170/4 | €51,696 | €39,768 | -€11,928 | -23.1% |
| Amounts payable within one year | 42/48 | €52,973 | €51,642 | -€1,331 | -2.5% |
| Financial debts | 43 | €30,753 | €38,845 | +€8,092 | +26.3% |
| Other loans | 439 | €30,753 | €38,845 | +€8,092 | +26.3% |
| Trade debts | 44 | €18,118 | €2,894 | -€15,224 | -84.0% |
| Suppliers | 440/4 | €18,118 | €2,894 | -€15,224 | -84.0% |
| Taxes, remuneration and social security | 45 | €4,102 | €9,903 | +€5,801 | +141% |
| Taxes | 450/3 | €3,672 | €8,649 | +€4,977 | +136% |
| Remuneration and social security | 454/9 | €430 | €1,254 | +€824 | +192% |
| Turnover | 70 | €170,396 | - | -€170,396 | |
| Non-recurring operating income | 76A | €30,168 | - | -€30,168 | |
| Goods, raw materials, services and sundry goods | 60/61 | €99,839 | - | -€99,839 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,479 | €22,003 | -€476 | -2.1% |
| Other operating charges | 640/8 | €5,840 | €3,964 | -€1,876 | -32.1% |
| Gross operating margin | 9900 | €100,722 | €82,595 | -€18,127 | -18.0% |
| Operating profit (loss) | 9901 | €72,403 | €56,628 | -€15,775 | -21.8% |
| Financial income | 75/76B | €10 | €43 | +€33 | +330% |
| Recurring financial income | 75 | €10 | €43 | +€33 | +330% |
| Financial charges | 65/66B | €3,504 | €2,902 | -€602 | -17.2% |
| Recurring financial charges | 65 | €3,504 | €2,902 | -€602 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €68,909 | €53,769 | -€15,140 | -22.0% |
| Income taxes | 67/77 | €21,429 | €22,207 | +€778 | +3.6% |
| Profit (loss) for the period | 9904 | €47,480 | €31,562 | -€15,918 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,480 | €31,562 | -€15,918 | -33.5% |
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.