DCKB: 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.
DCKB
Largest movements
- Deferred charges and accrued income +€13,177
up €13,177 (+8.8%), from €150,111 to €163,288
- Tax, wage and social debts +€11,036
up €11,036 (+169.9%), from €6,495 to €17,531
- Other debts -€10,277
down €10,277 (-72.1%), from €14,258 to €3,980
- Reserves +€9,406
up €9,406 (+3.1%), from €299,594 to €309,000
- Profit (loss) carried forward +€3,972
new in 2025: €3,972
- Gross operating margin +€9,078
up €9,078 (+2.3%), from €397,825 to €406,903
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.
Cash bridge derived
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 | €338,965 | €353,103 | +€14,138 | +4.2% |
| Fixed assets | 21/28 | €2,230 | €2,763 | +€533 | +23.9% |
| Tangible fixed assets | 22/27 | €2,230 | €2,763 | +€533 | +23.9% |
| Land and buildings | 22 | €2,180 | €1,042 | -€1,138 | -52.2% |
| Furniture and vehicles | 24 | €50 | €1,721 | +€1,671 | +3337.1% |
| Current assets | 29/58 | €336,735 | €350,341 | +€13,605 | +4.0% |
| Cash at bank and in hand | 54/58 | €186,624 | €187,053 | +€428 | +0.2% |
| Deferred charges and accrued income | 490/1 | €150,111 | €163,288 | +€13,177 | +8.8% |
| Total equity and liabilities | 10/49 | €338,965 | €353,103 | +€14,138 | +4.2% |
| Equity | 10/15 | €318,194 | €331,572 | +€13,378 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €299,594 | €309,000 | +€9,406 | +3.1% |
| Distributable reserves | 133 | €299,594 | €309,000 | +€9,406 | +3.1% |
| Profit (loss) carried forward | 14 | - | €3,972 | +€3,972 | |
| Amounts payable | 17/49 | €20,771 | €21,531 | +€759 | +3.7% |
| Amounts payable within one year | 42/48 | €20,771 | €21,531 | +€759 | +3.7% |
| Trade debts | 44 | €19 | €19 | +€0 | +2.4% |
| Suppliers | 440/4 | €19 | €19 | +€0 | +2.4% |
| Taxes, remuneration and social security | 45 | €6,495 | €17,531 | +€11,036 | +169.9% |
| Taxes | 450/3 | €6,495 | €17,531 | +€11,036 | +169.9% |
| Other amounts payable | 47/48 | €14,258 | €3,980 | -€10,277 | -72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,932 | €1,455 | -€477 | -24.7% |
| Other operating charges | 640/8 | €1,125 | €462 | -€663 | -59.0% |
| Gross operating margin | 9900 | €397,825 | €406,903 | +€9,078 | +2.3% |
| Operating profit (loss) | 9901 | €394,768 | €404,986 | +€10,217 | +2.6% |
| Financial income | 75/76B | €892 | €605 | -€287 | -32.2% |
| Recurring financial income | 75 | €892 | €605 | -€287 | -32.2% |
| Financial charges | 65/66B | €164 | €100 | -€64 | -39.1% |
| Recurring financial charges | 65 | €164 | €100 | -€64 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | €395,497 | €405,491 | +€9,994 | +2.5% |
| Income taxes | 67/77 | €95,963 | €97,113 | +€1,150 | +1.2% |
| Profit (loss) for the period | 9904 | €299,534 | €308,378 | +€8,844 | +3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €299,534 | €308,378 | +€8,844 | +3.0% |
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 10 October 2026 via checked.be.