D.K. MANAGEMENT: 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. MANAGEMENT
Largest movements
- Cash +€157,692
up €157,692 (+1,758%), from €8,972 to €166,664
mainly Net result for the year (+€230,086) and Debts after one year (+€100,000)
- Receivables within one year +€29,258
up €29,258 (+199%), from €14,707 to €43,965
of which Other amounts receivable: +€22,260
- Receivables after one year +€15,079
up €15,079 (+6.0%), from €249,648 to €264,727
- Profit (loss) carried forward +€110,086
up €110,086 (+105%), from €105,030 to €215,115
- Debts after one year +€100,000
up €100,000 (+100%), from €100,000 to €200,000
- Tax, wage and social debts -€26,485
down €26,485 (-60.0%), from €44,170 to €17,685
of which Taxes: -€23,585
- Other debts +€20,105
up €20,105 (+2,348%), from €856 to €20,961
- Turnover +€800,476
new in 2023: €800,476
- Purchases and services +€574,734
new in 2023: €574,734
- Gross operating margin +€71,857
up €71,857 (+43.7%), from €164,488 to €236,346
- Taxes -€19,689
down €19,689 (-98.7%), from €19,941 to €252
- Financial income +€16,632
new in 2023: €16,632
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €283,997 | €486,275 | +€202,277 | +71.2% |
| Fixed assets | 21/28 | €6,126 | €5,796 | -€330 | -5.4% |
| Tangible fixed assets | 22/27 | €912 | €582 | -€330 | -36.2% |
| Plant, machinery and equipment | 23 | €149 | - | -€149 | |
| Furniture and vehicles | 24 | €763 | €582 | -€182 | -23.8% |
| Financial fixed assets | 28 | €5,214 | €5,214 | = | 0.0% |
| Current assets | 29/58 | €277,871 | €480,479 | +€202,607 | +72.9% |
| Amounts receivable after more than one year | 29 | €249,648 | €264,727 | +€15,079 | +6.0% |
| Trade receivables | 290 | €249,648 | €264,727 | +€15,079 | +6.0% |
| Stocks and contracts in progress | 3 | €3,923 | €3,860 | -€63 | -1.6% |
| Stocks | 30/36 | €3,923 | €3,860 | -€63 | -1.6% |
| Amounts receivable within one year | 40/41 | €14,707 | €43,965 | +€29,258 | +199% |
| Trade receivables | 40 | €12,992 | €19,989 | +€6,998 | +53.9% |
| Other amounts receivable | 41 | €1,716 | €23,976 | +€22,260 | +1,297% |
| Cash at bank and in hand | 54/58 | €8,972 | €166,664 | +€157,692 | +1,758% |
| Deferred charges and accrued income | 490/1 | €620 | €1,262 | +€642 | +104% |
| Total equity and liabilities | 10/49 | €283,997 | €486,275 | +€202,277 | +71.2% |
| Equity | 10/15 | €118,730 | €228,815 | +€110,086 | +92.7% |
| Contributions | 10/11 | €13,700 | €13,700 | = | 0.0% |
| Contributions outside capital | 11 | €13,700 | €13,700 | = | 0.0% |
| Other | 1109/19 | €13,700 | €13,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,030 | €215,115 | +€110,086 | +105% |
| Amounts payable | 17/49 | €165,268 | €257,459 | +€92,192 | +55.8% |
| Amounts payable after more than one year | 17 | €100,000 | €200,000 | +€100,000 | +100% |
| Other amounts payable | 178/9 | €100,000 | €200,000 | +€100,000 | +100% |
| Amounts payable within one year | 42/48 | €65,268 | €57,459 | -€7,808 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €1,776 | - | -€1,776 | |
| Trade debts | 44 | €18,465 | €18,813 | +€348 | +1.9% |
| Suppliers | 440/4 | €18,465 | €18,813 | +€348 | +1.9% |
| Taxes, remuneration and social security | 45 | €44,170 | €17,685 | -€26,485 | -60.0% |
| Taxes | 450/3 | €41,270 | €17,685 | -€23,585 | -57.1% |
| Remuneration and social security | 454/9 | €2,900 | - | -€2,900 | |
| Other amounts payable | 47/48 | €856 | €20,961 | +€20,105 | +2,348% |
| Turnover | 70 | - | €800,476 | +€800,476 | |
| Non-recurring operating income | 76A | €6,096 | €10,603 | +€4,507 | +73.9% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €574,734 | +€574,734 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | €330 | +€37 | +12.6% |
| Other operating charges | 640/8 | €5,092 | €9,841 | +€4,750 | +93.3% |
| Gross operating margin | 9900 | €164,488 | €236,346 | +€71,857 | +43.7% |
| Operating profit (loss) | 9901 | €159,104 | €226,174 | +€67,071 | +42.2% |
| Financial income | 75/76B | - | €16,632 | +€16,632 | |
| Recurring financial income | 75 | - | €16,632 | +€16,632 | |
| Financial charges | 65/66B | €2,032 | €12,469 | +€10,437 | +514% |
| Recurring financial charges | 65 | €2,032 | €12,469 | +€10,437 | +514% |
| Profit (loss) for the period before taxes | 9903 | €157,072 | €230,337 | +€73,265 | +46.6% |
| Income taxes | 67/77 | €19,941 | €252 | -€19,689 | -98.7% |
| Profit (loss) for the period | 9904 | €137,131 | €230,086 | +€92,954 | +67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €137,131 | €230,086 | +€92,954 | +67.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.