D.K. MED.: 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. MED.
Largest movements
- Cash +€103,739
up €103,739 (+13.1%), from €794,586 to €898,325
mainly Net result for the year (+€135,893) and Other debts (+€15,648)
- Receivables within one year +€10,625
up €10,625 (+70.8%), from €15,000 to €25,625
- Profit (loss) carried forward +€95,893
up €95,893 (+14.6%), from €657,295 to €753,188
- Other debts +€15,648
up €15,648 (+12.8%), from €121,951 to €137,599
- Gross operating margin +€15,169
up €15,169 (+9.3%), from €163,824 to €178,993
- Taxes +€4,625
up €4,625 (+13.3%), from €34,750 to €39,375
- Financial income +€3,477
up €3,477 (+12,074%), from €29 to €3,506
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 | €825,242 | €935,205 | +€109,963 | +13.3% |
| Fixed assets | 21/28 | €15,656 | €11,255 | -€4,401 | -28.1% |
| Tangible fixed assets | 22/27 | €15,656 | €11,255 | -€4,401 | -28.1% |
| Furniture and vehicles | 24 | €15,656 | €11,255 | -€4,401 | -28.1% |
| Current assets | 29/58 | €809,586 | €923,950 | +€114,364 | +14.1% |
| Amounts receivable within one year | 40/41 | €15,000 | €25,625 | +€10,625 | +70.8% |
| Other amounts receivable | 41 | €15,000 | €25,625 | +€10,625 | +70.8% |
| Cash at bank and in hand | 54/58 | €794,586 | €898,325 | +€103,739 | +13.1% |
| Total equity and liabilities | 10/49 | €825,242 | €935,205 | +€109,963 | +13.3% |
| Equity | 10/15 | €671,555 | €767,448 | +€95,893 | +14.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €657,295 | €753,188 | +€95,893 | +14.6% |
| Amounts payable | 17/49 | €153,688 | €167,757 | +€14,070 | +9.2% |
| Amounts payable within one year | 42/48 | €153,688 | €167,757 | +€14,070 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €15,599 | €15,774 | +€175 | +1.1% |
| Trade debts | 44 | €4,138 | €2,385 | -€1,753 | -42.4% |
| Suppliers | 440/4 | €4,138 | €2,385 | -€1,753 | -42.4% |
| Taxes, remuneration and social security | 45 | €12,000 | €12,000 | = | 0.0% |
| Taxes | 450/3 | €12,000 | €12,000 | = | 0.0% |
| Other amounts payable | 47/48 | €121,951 | €137,599 | +€15,648 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,442 | €4,401 | -€41 | -0.9% |
| Other operating charges | 640/8 | €899 | €1,088 | +€189 | +21.1% |
| Gross operating margin | 9900 | €163,824 | €178,993 | +€15,169 | +9.3% |
| Operating profit (loss) | 9901 | €158,483 | €173,504 | +€15,021 | +9.5% |
| Financial income | 75/76B | €29 | €3,506 | +€3,477 | +12,074% |
| Recurring financial income | 75 | €29 | €3,506 | +€3,477 | +12,074% |
| Financial charges | 65/66B | €1,705 | €1,741 | +€36 | +2.1% |
| Recurring financial charges | 65 | €1,705 | €1,741 | +€36 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €156,807 | €175,268 | +€18,461 | +11.8% |
| Income taxes | 67/77 | €34,750 | €39,375 | +€4,625 | +13.3% |
| Profit (loss) for the period | 9904 | €122,057 | €135,893 | +€13,836 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €122,057 | €135,893 | +€13,836 | +11.3% |
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 17 October 2026 via checked.be.