DGKS CONCEPT: 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.
DGKS CONCEPT
Largest movements
- Cash +€26,262
up €26,262 (+100%), from €26,229 to €52,491
mainly Net result for the year (+€28,784) and Tax, wage and social debts (+€3,566)
- Tangible fixed assets +€3,738
up €3,738 (+245%), from €1,528 to €5,266
- Stocks and contracts -€1,554
down €1,554 (-17.4%), from €8,925 to €7,371
- Receivables within one year +€948
up €948 (+101%), from €940 to €1,889
of which Trade receivables: +€707
- Profit (loss) carried forward +€28,784
up €28,784 (+155%), from €18,551 to €47,335
- Tax, wage and social debts +€3,566
up €3,566 (+42.1%), from €8,462 to €12,028
- Other debts -€1,595
down €1,595 (-29.1%), from €5,484 to €3,889
- Accrued charges and deferred income -€900
no longer reported in 2025 (was €900)
- Gross operating margin +€24,037
up €24,037 (+143%), from €16,839 to €40,877
- Taxes +€5,638
up €5,638 (+126%), from €4,463 to €10,102
- Depreciation +€475
up €475 (+89.2%), from €532 to €1,007
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 | €37,622 | €67,016 | +€29,395 | +78.1% |
| Fixed assets | 21/28 | €1,528 | €5,266 | +€3,738 | +245% |
| Tangible fixed assets | 22/27 | €1,528 | €5,266 | +€3,738 | +245% |
| Furniture and vehicles | 24 | €1,528 | €5,266 | +€3,738 | +245% |
| Current assets | 29/58 | €36,094 | €61,750 | +€25,656 | +71.1% |
| Stocks and contracts in progress | 3 | €8,925 | €7,371 | -€1,554 | -17.4% |
| Stocks | 30/36 | €8,925 | €7,371 | -€1,554 | -17.4% |
| Amounts receivable within one year | 40/41 | €940 | €1,889 | +€948 | +101% |
| Trade receivables | 40 | €836 | €1,543 | +€707 | +84.6% |
| Other amounts receivable | 41 | €105 | €346 | +€241 | +230% |
| Cash at bank and in hand | 54/58 | €26,229 | €52,491 | +€26,262 | +100% |
| Total equity and liabilities | 10/49 | €37,622 | €67,016 | +€29,395 | +78.1% |
| Equity | 10/15 | €21,551 | €50,335 | +€28,784 | +134% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,551 | €47,335 | +€28,784 | +155% |
| Amounts payable | 17/49 | €16,070 | €16,682 | +€611 | +3.8% |
| Amounts payable within one year | 42/48 | €15,170 | €16,682 | +€1,511 | +10.0% |
| Trade debts | 44 | €1,225 | €765 | -€460 | -37.5% |
| Suppliers | 440/4 | €1,225 | €765 | -€460 | -37.5% |
| Taxes, remuneration and social security | 45 | €8,462 | €12,028 | +€3,566 | +42.1% |
| Taxes | 450/3 | €8,462 | €12,028 | +€3,566 | +42.1% |
| Other amounts payable | 47/48 | €5,484 | €3,889 | -€1,595 | -29.1% |
| Accrued charges and deferred income | 492/3 | €900 | - | -€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €532 | €1,007 | +€475 | +89.2% |
| Other operating charges | 640/8 | €451 | €763 | +€312 | +69.2% |
| Non-recurring operating charges | 66A | €8 | - | -€8 | |
| Gross operating margin | 9900 | €16,839 | €40,877 | +€24,037 | +143% |
| Operating profit (loss) | 9901 | €15,848 | €39,106 | +€23,258 | +147% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €42 | €221 | +€179 | +422% |
| Recurring financial charges | 65 | €42 | €221 | +€179 | +422% |
| Profit (loss) for the period before taxes | 9903 | €15,811 | €38,885 | +€23,075 | +146% |
| Income taxes | 67/77 | €4,463 | €10,102 | +€5,638 | +126% |
| Profit (loss) for the period | 9904 | €11,348 | €28,784 | +€17,436 | +154% |
| Profit (loss) for the period to be appropriated | 9905 | €11,348 | €28,784 | +€17,436 | +154% |
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.