DK BIZ: what changed
What changed
DK BIZ
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
filed annual accounts (NBB)
Net result for the year
€117,811
2024 · €127,371-€9,560
Equity
€1.2m
2024 · €1.1m+€75,311
Cash
€72,117
2024 · €86,104-€13,987
Balance sheet total
€1.7m
2024 · €1.7m+€54,447
Largest movements
Assets
- Current investments +€100,000
up €100,000 (+66.7%), from €150,000 to €250,000
- Tangible fixed assets -€18,685
down €18,685 (-1.3%), from €1.4m to €1.4m
of which Land and buildings: -€43,292
Equity and liabilities
- Reserves +€75,311
up €75,311 (+13.6%), from €552,801 to €628,112
of which Distributable reserves: +€78,204
- Other debts +€27,214
up €27,214 (+84.7%), from €32,113 to €59,327
- Debts after one year -€22,691
down €22,691 (-7.3%), from €308,751 to €286,059
Income statement
- Other operating charges -€19,548
down €19,548 (-30.4%), from €64,321 to €44,773
- Provisions +€14,500
up €14,500, from -€14,500 to €0
- Taxes +€7,589
up €7,589 (+14.7%), from €51,781 to €59,370
- Gross operating margin +€5,516
up €5,516 (+1.5%), from €376,466 to €381,982
- Staff costs +€5,161
up €5,161 (+7.2%), from €71,753 to €76,914
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€127,371
Gross operating margin
+€5,516
Staff costs
-€5,161
Depreciation
-€4,509
Provisions
-€14,500
Other operating charges
+€19,548
Financial income
-€462
Financial charges
+€1,271
Taxes
-€7,589
Deferred taxes and other
-€3,674
Result 2025
€117,811
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€212,682
Investment
-€152,540
Financing
-€74,130
Cash 2024
€86,104
From operations (derived)
+€212,682
Net result for the year
+€117,811
Depreciation
+€71,225
Receivables within one year
+€2,968
Deferred charges and accrued income
+€9,913
Provisions
-€965
Smaller working-capital items
+€209
Tax, wage and social debts
-€11,036
Other debts
+€27,214
Accrued charges and deferred income
-€4,657
Investment (derived)
-€152,540
Investment in fixed assets (net)
-€52,540
Current investments
-€100,000
Financing
-€74,130
Debts after one year
-€22,691
Current portion of long-term debt
+€4,428
Short-term financial debts
-€13,366
Contributions, distributions and other
-€42,500
Cash 2025
€72,117
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,679,471 | €1,733,918 | +€54,447 | +3.2% |
| Fixed assets | 21/28 | €1,423,090 | €1,404,405 | -€18,685 | -1.3% |
| Tangible fixed assets | 22/27 | €1,421,769 | €1,403,084 | -€18,685 | -1.3% |
| Land and buildings | 22 | €1,376,231 | €1,332,939 | -€43,292 | -3.1% |
| Plant, machinery and equipment | 23 | €44,300 | €36,431 | -€7,869 | -17.8% |
| Furniture and vehicles | 24 | €1,238 | €33,714 | +€32,476 | +2,624% |
| Financial fixed assets | 28 | €1,321 | €1,321 | = | 0.0% |
| Current assets | 29/58 | €256,381 | €329,513 | +€73,132 | +28.5% |
| Amounts receivable within one year | 40/41 | €9,987 | €7,019 | -€2,968 | -29.7% |
| Trade receivables | 40 | €5,834 | €6,404 | +€570 | +9.8% |
| Other amounts receivable | 41 | €4,153 | €615 | -€3,538 | -85.2% |
| Current investments | 50/53 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €86,104 | €72,117 | -€13,987 | -16.2% |
| Deferred charges and accrued income | 490/1 | €10,290 | €377 | -€9,913 | -96.3% |
| Total equity and liabilities | 10/49 | €1,679,471 | €1,733,918 | +€54,447 | +3.2% |
| Equity | 10/15 | €1,143,943 | €1,219,254 | +€75,311 | +6.6% |
| Contributions | 10/11 | €252,805 | €252,805 | = | 0.0% |
| Reserves | 13 | €552,801 | €628,112 | +€75,311 | +13.6% |
| Tax-exempt reserves | 132 | €44,226 | €41,333 | -€2,894 | -6.5% |
| Distributable reserves | 133 | €508,575 | €586,779 | +€78,204 | +15.4% |
| Profit (loss) carried forward | 14 | €338,338 | €338,338 | = | 0.0% |
| Provisions and deferred taxes | 16 | €53,314 | €52,350 | -€965 | -1.8% |
| Provisions for liabilities and charges | 160/5 | €49,500 | €49,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €49,500 | €49,500 | = | 0.0% |
| Deferred taxes | 168 | €3,814 | €2,850 | -€965 | -25.3% |
| Amounts payable | 17/49 | €482,214 | €462,314 | -€19,900 | -4.1% |
| Amounts payable after more than one year | 17 | €308,751 | €286,059 | -€22,691 | -7.3% |
| Financial debts | 170/4 | €308,751 | €286,059 | -€22,691 | -7.3% |
| Amounts payable within one year | 42/48 | €165,311 | €172,760 | +€7,449 | +4.5% |
| Current portion of amounts payable after more than one year | 42 | €42,596 | €47,024 | +€4,428 | +10.4% |
| Financial debts | 43 | €13,469 | €103 | -€13,366 | -99.2% |
| Credit institutions | 430/8 | €13,469 | €103 | -€13,366 | -99.2% |
| Trade debts | 44 | €10,640 | €10,709 | +€69 | +0.7% |
| Suppliers | 440/4 | €10,640 | €10,709 | +€69 | +0.7% |
| Advances received on contracts in progress | 46 | €6,500 | €6,640 | +€140 | +2.2% |
| Taxes, remuneration and social security | 45 | €59,993 | €48,957 | -€11,036 | -18.4% |
| Taxes | 450/3 | €48,703 | €37,691 | -€11,013 | -22.6% |
| Remuneration and social security | 454/9 | €11,290 | €11,266 | -€23 | -0.2% |
| Other amounts payable | 47/48 | €32,113 | €59,327 | +€27,214 | +84.7% |
| Accrued charges and deferred income | 492/3 | €8,153 | €3,495 | -€4,657 | -57.1% |
| Non-recurring operating income | 76A | - | €12,500 | +€12,500 | |
| Remuneration, social security and pensions | 62 | €71,753 | €76,914 | +€5,161 | +7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,716 | €71,225 | +€4,509 | +6.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€14,500 | €0 | +€14,500 | |
| Other operating charges | 640/8 | €64,321 | €44,773 | -€19,548 | -30.4% |
| Gross operating margin | 9900 | €376,466 | €381,982 | +€5,516 | +1.5% |
| Operating profit (loss) | 9901 | €188,176 | €189,071 | +€894 | +0.5% |
| Financial income | 75/76B | €3,828 | €3,366 | -€462 | -12.1% |
| Recurring financial income | 75 | €3,828 | €3,366 | -€462 | -12.1% |
| Financial charges | 65/66B | €17,492 | €16,221 | -€1,271 | -7.3% |
| Recurring financial charges | 65 | €17,492 | €16,221 | -€1,271 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €174,513 | €176,216 | +€1,703 | +1.0% |
| Transfer from deferred taxes | 780 | €4,639 | €965 | -€3,674 | -79.2% |
| Income taxes | 67/77 | €51,781 | €59,370 | +€7,589 | +14.7% |
| Profit (loss) for the period | 9904 | €127,371 | €117,811 | -€9,560 | -7.5% |
| Transfer from tax-exempt reserves | 789 | €13,917 | €2,894 | -€11,023 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €141,288 | €120,704 | -€20,583 | -14.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.