DK-Advin: what changed
Two fiscal 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.
DK-Advin
Largest movements
- Tangible fixed assets +€35,894
up €35,894 (+24.9%), from €144,374 to €180,268
of which Land and buildings: +€147,232
- Receivables within one year -€6,575
down €6,575 (-14.3%), from €45,822 to €39,247
of which Other amounts receivable: -€17,414
- Reserves +€26,247
up €26,247 (+9.6%), from €273,178 to €299,425
- Accrued charges and deferred income +€6,952
up €6,952 (+15.1%), from €46,171 to €53,123
- Gross operating margin +€21,807
up €21,807 (+72.2%), from €30,207 to €52,014
- Taxes +€7,110
up €7,110 (+98.0%), from €7,256 to €14,365
- Financial charges -€2,003
down €2,003 (-34.1%), from €5,866 to €3,864
- Other operating charges -€1,461
down €1,461 (-32.0%), from €4,569 to €3,108
- Depreciation +€967
up €967 (+20.6%), from €4,693 to €5,660
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 | €458,533 | €490,567 | +€32,034 | +7.0% |
| Fixed assets | 21/28 | €144,374 | €180,268 | +€35,894 | +24.9% |
| Tangible fixed assets | 22/27 | €144,374 | €180,268 | +€35,894 | +24.9% |
| Land and buildings | 22 | €29,318 | €176,550 | +€147,232 | +502.2% |
| Furniture and vehicles | 24 | €715 | €0 | -€715 | -100.0% |
| Other tangible fixed assets | 26 | €3,947 | €3,718 | -€229 | -5.8% |
| Assets under construction and advance payments | 27 | €110,394 | €0 | -€110,394 | -100.0% |
| Current assets | 29/58 | €314,159 | €310,299 | -€3,860 | -1.2% |
| Amounts receivable within one year | 40/41 | €45,822 | €39,247 | -€6,575 | -14.3% |
| Trade receivables | 40 | €24,475 | €35,314 | +€10,839 | +44.3% |
| Other amounts receivable | 41 | €21,347 | €3,933 | -€17,414 | -81.6% |
| Current investments | 50/53 | €174,777 | €177,868 | +€3,091 | +1.8% |
| Cash at bank and in hand | 54/58 | €91,450 | €90,260 | -€1,190 | -1.3% |
| Deferred charges and accrued income | 490/1 | €2,111 | €2,924 | +€813 | +38.5% |
| Total equity and liabilities | 10/49 | €458,533 | €490,567 | +€32,034 | +7.0% |
| Equity | 10/15 | €380,578 | €406,825 | +€26,247 | +6.9% |
| Contributions | 10/11 | €107,400 | €107,400 | = | 0.0% |
| Reserves | 13 | €273,178 | €299,425 | +€26,247 | +9.6% |
| Distributable reserves | 133 | €273,178 | €299,425 | +€26,247 | +9.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €77,955 | €83,742 | +€5,787 | +7.4% |
| Amounts payable within one year | 42/48 | €31,784 | €30,619 | -€1,165 | -3.7% |
| Trade debts | 44 | €621 | €970 | +€349 | +56.2% |
| Suppliers | 440/4 | €621 | €970 | +€349 | +56.2% |
| Taxes, remuneration and social security | 45 | €147 | €1,997 | +€1,850 | +1258.2% |
| Taxes | 450/3 | €147 | €1,997 | +€1,850 | +1258.2% |
| Other amounts payable | 47/48 | €31,017 | €27,653 | -€3,364 | -10.8% |
| Accrued charges and deferred income | 492/3 | €46,171 | €53,123 | +€6,952 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,693 | €5,660 | +€967 | +20.6% |
| Other operating charges | 640/8 | €4,569 | €3,108 | -€1,461 | -32.0% |
| Gross operating margin | 9900 | €30,207 | €52,014 | +€21,807 | +72.2% |
| Operating profit (loss) | 9901 | €20,945 | €43,247 | +€22,302 | +106.5% |
| Financial income | 75/76B | €1,327 | €1,229 | -€97 | -7.3% |
| Recurring financial income | 75 | €1,327 | €1,229 | -€97 | -7.3% |
| Financial charges | 65/66B | €5,866 | €3,864 | -€2,003 | -34.1% |
| Recurring financial charges | 65 | €5,866 | €3,864 | -€2,003 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €16,405 | €40,612 | +€24,207 | +147.6% |
| Income taxes | 67/77 | €7,256 | €14,365 | +€7,110 | +98.0% |
| Profit (loss) for the period | 9904 | €9,150 | €26,247 | +€17,097 | +186.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,150 | €26,247 | +€17,097 | +186.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.