D & K MOTORS: 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 MOTORS
Largest movements
- Stocks and contracts -€16,407
down €16,407 (-13.3%), from €123,067 to €106,660
- Tangible fixed assets -€6,910
down €6,910 (-9.7%), from €71,224 to €64,314
of which Plant, machinery and equipment: -€5,125
- Cash -€3,466
down €3,466 (-31.7%), from €10,951 to €7,484
mainly Short-term financial debts (-€26,911) and Debts after one year (-€11,568)
- Short-term financial debts -€26,911
down €26,911 (-43.5%), from €61,886 to €34,975
- Reserves +€13,346
up €13,346 (+621%), from €2,150 to €15,496
- Debts after one year -€11,568
down €11,568 (-31.6%), from €36,622 to €25,055
- Tax, wage and social debts -€4,402
down €4,402 (-46.9%), from €9,392 to €4,990
- Trade debts +€2,945
up €2,945 (+53.5%), from €5,502 to €8,447
- Gross operating margin +€10,772
up €10,772 (+42.6%), from €25,291 to €36,063
- Financial charges +€1,632
up €1,632 (+23.4%), from €6,986 to €8,618
- Taxes +€1,335
up €1,335 (+675%), from €198 to €1,532
- Other operating charges +€633
up €633 (+21.0%), from €3,008 to €3,641
- Depreciation -€441
down €441 (-4.8%), from €9,206 to €8,765
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 | €215,636 | €190,407 | -€25,229 | -11.7% |
| Fixed assets | 21/28 | €72,526 | €64,981 | -€7,545 | -10.4% |
| Intangible fixed assets | 21 | €742 | €242 | -€500 | -67.3% |
| Tangible fixed assets | 22/27 | €71,224 | €64,314 | -€6,910 | -9.7% |
| Land and buildings | 22 | €3,815 | €3,401 | -€414 | -10.9% |
| Plant, machinery and equipment | 23 | €66,037 | €60,913 | -€5,125 | -7.8% |
| Furniture and vehicles | 24 | €1,372 | - | -€1,372 | |
| Financial fixed assets | 28 | €560 | €425 | -€135 | -24.1% |
| Current assets | 29/58 | €143,110 | €125,426 | -€17,683 | -12.4% |
| Stocks and contracts in progress | 3 | €123,067 | €106,660 | -€16,407 | -13.3% |
| Stocks | 30/36 | €123,067 | €106,660 | -€16,407 | -13.3% |
| Amounts receivable within one year | 40/41 | €9,092 | €10,900 | +€1,808 | +19.9% |
| Trade receivables | 40 | €4,290 | €2,630 | -€1,660 | -38.7% |
| Other amounts receivable | 41 | €4,802 | €8,270 | +€3,468 | +72.2% |
| Cash at bank and in hand | 54/58 | €10,951 | €7,484 | -€3,466 | -31.7% |
| Deferred charges and accrued income | 490/1 | - | €382 | +€382 | |
| Total equity and liabilities | 10/49 | €215,636 | €190,407 | -€25,229 | -11.7% |
| Equity | 10/15 | €76,903 | €90,250 | +€13,346 | +17.4% |
| Contributions | 10/11 | €21,500 | €21,500 | = | 0.0% |
| Reserves | 13 | €2,150 | €15,496 | +€13,346 | +621% |
| Distributable reserves | 133 | €2,150 | €15,496 | +€13,346 | +621% |
| Profit (loss) carried forward | 14 | €53,253 | €53,253 | = | 0.0% |
| Amounts payable | 17/49 | €138,733 | €100,158 | -€38,575 | -27.8% |
| Amounts payable after more than one year | 17 | €36,622 | €25,055 | -€11,568 | -31.6% |
| Financial debts | 170/4 | €36,622 | €25,055 | -€11,568 | -31.6% |
| Amounts payable within one year | 42/48 | €102,110 | €75,103 | -€27,007 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €10,972 | €11,568 | +€596 | +5.4% |
| Financial debts | 43 | €61,886 | €34,975 | -€26,911 | -43.5% |
| Credit institutions | 430/8 | €61,886 | €34,975 | -€26,911 | -43.5% |
| Trade debts | 44 | €5,502 | €8,447 | +€2,945 | +53.5% |
| Suppliers | 440/4 | €5,502 | €8,447 | +€2,945 | +53.5% |
| Advances received on contracts in progress | 46 | €391 | €53 | -€338 | -86.4% |
| Taxes, remuneration and social security | 45 | €9,392 | €4,990 | -€4,402 | -46.9% |
| Taxes | 450/3 | €9,392 | €4,990 | -€4,402 | -46.9% |
| Other amounts payable | 47/48 | €13,967 | €15,069 | +€1,103 | +7.9% |
| Remuneration, social security and pensions | 62 | €208 | €170 | -€38 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,206 | €8,765 | -€441 | -4.8% |
| Other operating charges | 640/8 | €3,008 | €3,641 | +€633 | +21.0% |
| Gross operating margin | 9900 | €25,291 | €36,063 | +€10,772 | +42.6% |
| Operating profit (loss) | 9901 | €12,870 | €23,487 | +€10,618 | +82.5% |
| Financial income | 75/76B | €28 | €9 | -€19 | -66.8% |
| Recurring financial income | 75 | €28 | €9 | -€19 | -66.8% |
| Financial charges | 65/66B | €6,986 | €8,618 | +€1,632 | +23.4% |
| Recurring financial charges | 65 | €6,986 | €8,618 | +€1,632 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | €5,912 | €14,878 | +€8,967 | +152% |
| Income taxes | 67/77 | €198 | €1,532 | +€1,335 | +675% |
| Profit (loss) for the period | 9904 | €5,714 | €13,346 | +€7,632 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €5,714 | €13,346 | +€7,632 | +134% |
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 27 October 2026 via checked.be.