DK AUTOPARTS: 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.
What changed
DK AUTOPARTS
NACE 46.720, Wholesale of motor vehicle parts and accessories
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€60,949
2024 · €15,091+€45,858
Equity
€300,000
2024 · €298,225+€1,775
Cash
€47,266
2024 · €39,981+€7,285
Balance sheet total
€817,302
2024 · €791,682+€25,620
Largest movements
Assets
- Stocks and contracts +€13,542
up €13,542 (+4.7%), from €290,122 to €303,664
Equity and liabilities
- Trade debts -€61,200
down €61,200 (-19.5%), from €314,533 to €253,333
- Other debts +€56,313
up €56,313 (+280%), from €20,083 to €76,395
- Tax, wage and social debts +€30,982
up €30,982 (+95.7%), from €32,374 to €63,356
of which Taxes: +€19,906
Income statement
- Gross operating margin +€151,071
up €151,071 (+83.3%), from €181,329 to €332,399
- Staff costs +€77,474
up €77,474 (+53.1%), from €145,919 to €223,393
- Taxes +€18,103
up €18,103 (+368%), from €4,920 to €23,023
- Other operating charges +€15,880
up €15,880 (+1,654%), from €960 to €16,840
- Financial charges -€6,294
down €6,294 (-43.0%), from €14,635 to €8,340
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.
Result 2024
€15,091
Gross operating margin
+€151,071
Staff costs
-€77,474
Depreciation
-€1,157
Write-downs
+€251
Other operating charges
-€15,880
Financial income
+€857
Financial charges
+€6,294
Taxes
-€18,103
Result 2025
€60,949
raises the resultlowers the result
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.
From operations
+€66,467
Investment
€0
Financing
-€59,182
Cash 2024
€39,981
From operations (derived)
+€66,467
Net result for the year
+€60,949
Depreciation
+€1,288
Stocks and contracts
-€13,542
Receivables within one year
-€5,333
Deferred charges and accrued income
-€749
Trade debts
-€61,200
Tax, wage and social debts
+€30,982
Advances received
+€61
Other debts
+€56,313
Accrued charges and deferred income
-€2,301
Financing
-€59,182
Short-term financial debts
-€9
Contributions, distributions and other
-€59,174
Cash 2025
€47,266
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €791,682 | €817,302 | +€25,620 | +3.2% |
| Fixed assets | 21/28 | €16,749 | €15,461 | -€1,288 | -7.7% |
| Tangible fixed assets | 22/27 | €12,749 | €11,461 | -€1,288 | -10.1% |
| Other tangible fixed assets | 26 | €12,749 | €11,461 | -€1,288 | -10.1% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €774,933 | €801,841 | +€26,908 | +3.5% |
| Stocks and contracts in progress | 3 | €290,122 | €303,664 | +€13,542 | +4.7% |
| Stocks | 30/36 | €290,122 | €303,664 | +€13,542 | +4.7% |
| Amounts receivable within one year | 40/41 | €442,329 | €447,662 | +€5,333 | +1.2% |
| Trade receivables | 40 | €191,022 | €167,787 | -€23,235 | -12.2% |
| Other amounts receivable | 41 | €251,307 | €279,874 | +€28,568 | +11.4% |
| Cash at bank and in hand | 54/58 | €39,981 | €47,266 | +€7,285 | +18.2% |
| Deferred charges and accrued income | 490/1 | €2,500 | €3,250 | +€749 | +30.0% |
| Total equity and liabilities | 10/49 | €791,682 | €817,302 | +€25,620 | +3.2% |
| Equity | 10/15 | €298,225 | €300,000 | +€1,775 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €277,765 | €279,540 | +€1,775 | +0.6% |
| Amounts payable | 17/49 | €493,457 | €517,302 | +€23,845 | +4.8% |
| Amounts payable within one year | 42/48 | €491,156 | €517,302 | +€26,146 | +5.3% |
| Financial debts | 43 | €124,165 | €124,157 | -€9 | 0.0% |
| Credit institutions | 430/8 | €122,000 | €122,000 | = | 0.0% |
| Other loans | 439 | €2,165 | €2,157 | -€9 | -0.4% |
| Trade debts | 44 | €314,533 | €253,333 | -€61,200 | -19.5% |
| Suppliers | 440/4 | €314,533 | €253,333 | -€61,200 | -19.5% |
| Advances received on contracts in progress | 46 | €0 | €61 | +€61 | |
| Taxes, remuneration and social security | 45 | €32,374 | €63,356 | +€30,982 | +95.7% |
| Taxes | 450/3 | €1,416 | €21,322 | +€19,906 | +1,406% |
| Remuneration and social security | 454/9 | €30,959 | €42,034 | +€11,075 | +35.8% |
| Other amounts payable | 47/48 | €20,083 | €76,395 | +€56,313 | +280% |
| Accrued charges and deferred income | 492/3 | €2,301 | €0 | -€2,301 | -100% |
| Non-recurring operating income | 76A | €1,784 | €4,056 | +€2,272 | +127% |
| Remuneration, social security and pensions | 62 | €145,919 | €223,393 | +€77,474 | +53.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131 | €1,288 | +€1,157 | +886% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €251 | €0 | -€251 | -100% |
| Other operating charges | 640/8 | €960 | €16,840 | +€15,880 | +1,654% |
| Gross operating margin | 9900 | €181,329 | €332,399 | +€151,071 | +83.3% |
| Operating profit (loss) | 9901 | €34,069 | €90,878 | +€56,809 | +167% |
| Financial income | 75/76B | €577 | €1,434 | +€857 | +149% |
| Recurring financial income | 75 | €577 | €1,434 | +€857 | +149% |
| Financial charges | 65/66B | €14,635 | €8,340 | -€6,294 | -43.0% |
| Recurring financial charges | 65 | €14,635 | €8,340 | -€6,294 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €20,011 | €83,971 | +€63,960 | +320% |
| Income taxes | 67/77 | €4,920 | €23,023 | +€18,103 | +368% |
| Profit (loss) for the period | 9904 | €15,091 | €60,949 | +€45,858 | +304% |
| Profit (loss) for the period to be appropriated | 9905 | €15,091 | €60,949 | +€45,858 | +304% |
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 20 October 2026 via checked.be.