D& K LIFE: 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 LIFE
Largest movements
- Tangible fixed assets +€15,599
up €15,599 (+217%), from €7,200 to €22,799
- Cash +€9,496
up €9,496 (+55.5%), from €17,099 to €26,595
mainly Net result for the year (+€60,583) and Debts after one year (+€14,430)
- Debts after one year +€14,430
up €14,430 (+356%), from €4,057 to €18,487
- Tax, wage and social debts +€8,200
up €8,200 (+95.9%), from €8,550 to €16,750
- Short-term financial debts +€3,803
up €3,803 (+190%), from €2,003 to €5,806
- Gross operating margin +€22,421
up €22,421 (+34.7%), from €64,530 to €86,951
- Turnover +€20,918
up €20,918 (+13.6%), from €153,371 to €174,289
- Taxes +€8,777
up €8,777 (+105%), from €8,358 to €17,135
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 | €152,736 | €178,515 | +€25,779 | +16.9% |
| Fixed assets | 21/28 | €7,200 | €22,799 | +€15,599 | +217% |
| Tangible fixed assets | 22/27 | €7,200 | €22,799 | +€15,599 | +217% |
| Furniture and vehicles | 24 | €7,200 | €22,799 | +€15,599 | +217% |
| Current assets | 29/58 | €145,536 | €155,716 | +€10,180 | +7.0% |
| Amounts receivable after more than one year | 29 | €128,437 | €128,195 | -€242 | -0.2% |
| Other amounts receivable | 291 | €128,437 | €128,195 | -€242 | -0.2% |
| Cash at bank and in hand | 54/58 | €17,099 | €26,595 | +€9,496 | +55.5% |
| Deferred charges and accrued income | 490/1 | - | €926 | +€926 | |
| Total equity and liabilities | 10/49 | €152,736 | €178,515 | +€25,779 | +16.9% |
| Equity | 10/15 | €22,981 | €23,564 | +€583 | +2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,521 | €3,104 | +€583 | +23.1% |
| Amounts payable | 17/49 | €129,755 | €154,951 | +€25,196 | +19.4% |
| Amounts payable after more than one year | 17 | €4,057 | €18,487 | +€14,430 | +356% |
| Financial debts | 170/4 | €4,057 | €18,487 | +€14,430 | +356% |
| Amounts payable within one year | 42/48 | €10,666 | €22,556 | +€11,890 | +111% |
| Financial debts | 43 | €2,003 | €5,806 | +€3,803 | +190% |
| Credit institutions | 430/8 | €2,003 | €5,806 | +€3,803 | +190% |
| Taxes, remuneration and social security | 45 | €8,550 | €16,750 | +€8,200 | +95.9% |
| Taxes | 450/3 | €8,550 | €16,750 | +€8,200 | +95.9% |
| Other amounts payable | 47/48 | €113 | - | -€113 | |
| Accrued charges and deferred income | 492/3 | €115,032 | €113,908 | -€1,124 | -1.0% |
| Turnover | 70 | €153,371 | €174,289 | +€20,918 | +13.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €88,841 | €87,338 | -€1,503 | -1.7% |
| Remuneration, social security and pensions | 62 | €5,355 | €5,923 | +€568 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,400 | €2,500 | +€100 | +4.2% |
| Other operating charges | 640/8 | €2,183 | €2,299 | +€116 | +5.3% |
| Gross operating margin | 9900 | €64,530 | €86,951 | +€22,421 | +34.7% |
| Operating profit (loss) | 9901 | €54,592 | €76,229 | +€21,637 | +39.6% |
| Financial income | 75/76B | €1,850 | €1,850 | = | 0.0% |
| Recurring financial income | 75 | €1,850 | €1,850 | = | 0.0% |
| Financial charges | 65/66B | €452 | €361 | -€91 | -20.1% |
| Recurring financial charges | 65 | €452 | €361 | -€91 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | €55,990 | €77,718 | +€21,728 | +38.8% |
| Income taxes | 67/77 | €8,358 | €17,135 | +€8,777 | +105% |
| Profit (loss) for the period | 9904 | €47,632 | €60,583 | +€12,951 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,632 | €60,583 | +€12,951 | +27.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.