D.K.M.A.: 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.M.A.
Largest movements
- Tangible fixed assets -€19,755
down €19,755 (-3.4%), from €574,171 to €554,416
of which Leasing and similar rights: -€10,082
- Receivables within one year -€11,734
down €11,734 (-31.7%), from €37,051 to €25,317
of which Trade receivables: -€11,138
- Debts after one year -€46,379
down €46,379 (-11.6%), from €401,171 to €354,792
- Tax, wage and social debts -€37,517
down €37,517 (-38.7%), from €96,893 to €59,376
- Profit (loss) carried forward +€34,599
up €34,599, from -€21,765 to €12,834
- Other debts +€31,567
up €31,567 (+46.3%), from €68,180 to €99,747
- Trade debts -€11,803
down €11,803 (-54.5%), from €21,673 to €9,870
- Gross operating margin +€25,326
up €25,326 (+23.3%), from €108,881 to €134,206
- Financial charges -€13,089
down €13,089 (-32.7%), from €40,013 to €26,923
of which Financial charges: -€8,334
- Taxes +€4,910
up €4,910 (+31.7%), from €15,489 to €20,398
- Other operating charges +€3,346
up €3,346 (+52.0%), from €6,429 to €9,775
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 | €671,319 | €642,730 | -€28,589 | -4.3% |
| Fixed assets | 21/28 | €608,051 | €588,296 | -€19,755 | -3.2% |
| Tangible fixed assets | 22/27 | €574,171 | €554,416 | -€19,755 | -3.4% |
| Land and buildings | 22 | €531,361 | €523,791 | -€7,570 | -1.4% |
| Plant, machinery and equipment | 23 | €8,675 | €9,069 | +€394 | +4.5% |
| Furniture and vehicles | 24 | €2,356 | €854 | -€1,503 | -63.8% |
| Leasing and similar rights | 25 | €24,002 | €13,919 | -€10,082 | -42.0% |
| Other tangible fixed assets | 26 | €7,776 | €6,783 | -€993 | -12.8% |
| Financial fixed assets | 28 | €33,880 | €33,880 | = | 0.0% |
| Current assets | 29/58 | €63,268 | €54,434 | -€8,834 | -14.0% |
| Stocks and contracts in progress | 3 | €17,216 | €17,216 | = | 0.0% |
| Stocks | 30/36 | €17,216 | €17,216 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €37,051 | €25,317 | -€11,734 | -31.7% |
| Trade receivables | 40 | €35,935 | €24,797 | -€11,138 | -31.0% |
| Other amounts receivable | 41 | €1,116 | €520 | -€596 | -53.4% |
| Cash at bank and in hand | 54/58 | €9,002 | €11,901 | +€2,899 | +32.2% |
| Total equity and liabilities | 10/49 | €671,319 | €642,730 | -€28,589 | -4.3% |
| Equity | 10/15 | €25,473 | €70,072 | +€44,599 | +175% |
| Contributions | 10/11 | €6,375 | €6,375 | = | 0.0% |
| Reserves | 13 | €40,863 | €50,863 | +€10,000 | +24.5% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €38,963 | €48,963 | +€10,000 | +25.7% |
| Profit (loss) carried forward | 14 | -€21,765 | €12,834 | +€34,599 | |
| Amounts payable | 17/49 | €645,846 | €572,658 | -€73,188 | -11.3% |
| Amounts payable after more than one year | 17 | €401,171 | €354,792 | -€46,379 | -11.6% |
| Financial debts | 170/4 | €401,171 | €354,792 | -€46,379 | -11.6% |
| Amounts payable within one year | 42/48 | €241,377 | €215,168 | -€26,209 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €54,631 | €46,174 | -€8,456 | -15.5% |
| Trade debts | 44 | €21,673 | €9,870 | -€11,803 | -54.5% |
| Suppliers | 440/4 | €21,673 | €9,870 | -€11,803 | -54.5% |
| Taxes, remuneration and social security | 45 | €96,893 | €59,376 | -€37,517 | -38.7% |
| Taxes | 450/3 | €96,893 | €59,376 | -€37,517 | -38.7% |
| Other amounts payable | 47/48 | €68,180 | €99,747 | +€31,567 | +46.3% |
| Accrued charges and deferred income | 492/3 | €3,299 | €2,699 | -€600 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,940 | €32,511 | +€571 | +1.8% |
| Other operating charges | 640/8 | €6,429 | €9,775 | +€3,346 | +52.0% |
| Gross operating margin | 9900 | €108,881 | €134,206 | +€25,326 | +23.3% |
| Operating profit (loss) | 9901 | €70,512 | €91,921 | +€21,409 | +30.4% |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.4% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.4% |
| Financial charges | 65/66B | €40,013 | €26,923 | -€13,089 | -32.7% |
| Recurring financial charges | 65 | €29,392 | €21,058 | -€8,334 | -28.4% |
| Non-recurring financial charges | 66B | €10,621 | €5,866 | -€4,755 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | €30,513 | €64,998 | +€34,485 | +113% |
| Income taxes | 67/77 | €15,489 | €20,398 | +€4,910 | +31.7% |
| Profit (loss) for the period | 9904 | €15,024 | €44,599 | +€29,576 | +197% |
| Profit (loss) for the period to be appropriated | 9905 | €15,024 | €44,599 | +€29,576 | +197% |
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 14 October 2026 via checked.be.