DK BOIS SERVICES: 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.
DK BOIS SERVICES
Largest movements
- Tangible fixed assets +€290,709
up €290,709 (+50.5%), from €575,991 to €866,700
of which Other tangible fixed assets: +€358,702
- Receivables within one year +€146,053
up €146,053 (+11.4%), from €1.3m to €1.4m
of which Other amounts receivable: +€167,796
- Cash -€102,451
down €102,451 (-56.2%), from €182,443 to €79,991
mainly Investment in fixed assets (net) (-€409,700) and Current portion of long-term debt (-€151,033)
- Stocks and contracts +€82,080
up €82,080 (+10.2%), from €803,515 to €885,595
- Trade debts +€216,594
up €216,594 (+54.4%), from €397,817 to €614,411
- Debts after one year +€190,710
up €190,710 (+48.8%), from €390,800 to €581,510
- Current portion of long-term debt -€151,033
down €151,033 (-64.4%), from €234,527 to €83,494
- Short-term financial debts +€125,000
new in 2025: €125,000
- Other debts +€64,815
up €64,815 (+691%), from €9,385 to €74,200
- Gross operating margin -€135,276
down €135,276 (-15.2%), from €891,999 to €756,723
- Taxes -€54,429
down €54,429 (-98.4%), from €55,325 to €896
- Depreciation +€49,873
up €49,873 (+72.2%), from €69,118 to €118,991
- Staff costs +€23,749
up €23,749 (+4.5%), from €527,802 to €551,552
- Financial charges +€14,889
up €14,889 (+55.6%), from €26,767 to €41,656
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 | €2,845,983 | €3,262,374 | +€416,390 | +14.6% |
| Fixed assets | 21/28 | €583,251 | €873,960 | +€290,709 | +49.8% |
| Tangible fixed assets | 22/27 | €575,991 | €866,700 | +€290,709 | +50.5% |
| Land and buildings | 22 | €4,266 | €3,916 | -€350 | -8.2% |
| Plant, machinery and equipment | 23 | €226,955 | €172,563 | -€54,392 | -24.0% |
| Furniture and vehicles | 24 | €41,332 | €28,080 | -€13,251 | -32.1% |
| Other tangible fixed assets | 26 | €303,439 | €662,141 | +€358,702 | +118% |
| Financial fixed assets | 28 | €7,260 | €7,260 | = | 0.0% |
| Current assets | 29/58 | €2,262,732 | €2,388,414 | +€125,682 | +5.6% |
| Stocks and contracts in progress | 3 | €803,515 | €885,595 | +€82,080 | +10.2% |
| Stocks | 30/36 | €803,515 | €885,595 | +€82,080 | +10.2% |
| Amounts receivable within one year | 40/41 | €1,276,775 | €1,422,828 | +€146,053 | +11.4% |
| Trade receivables | 40 | €420,154 | €398,411 | -€21,743 | -5.2% |
| Other amounts receivable | 41 | €856,620 | €1,024,416 | +€167,796 | +19.6% |
| Cash at bank and in hand | 54/58 | €182,443 | €79,991 | -€102,451 | -56.2% |
| Total equity and liabilities | 10/49 | €2,845,983 | €3,262,374 | +€416,390 | +14.6% |
| Equity | 10/15 | €1,670,688 | €1,642,284 | -€28,403 | -1.7% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Capital | 10 | €225,000 | €225,000 | = | 0.0% |
| Issued capital | 100 | €225,000 | €225,000 | = | 0.0% |
| Reserves | 13 | €22,500 | €22,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,500 | €22,500 | = | 0.0% |
| Legal reserve | 130 | €22,500 | €22,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,423,188 | €1,394,784 | -€28,403 | -2.0% |
| Amounts payable | 17/49 | €1,175,296 | €1,620,090 | +€444,794 | +37.8% |
| Amounts payable after more than one year | 17 | €390,800 | €581,510 | +€190,710 | +48.8% |
| Financial debts | 170/4 | €390,800 | €581,510 | +€190,710 | +48.8% |
| Amounts payable within one year | 42/48 | €784,456 | €1,038,539 | +€254,084 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | €234,527 | €83,494 | -€151,033 | -64.4% |
| Financial debts | 43 | - | €125,000 | +€125,000 | |
| Credit institutions | 430/8 | - | €125,000 | +€125,000 | |
| Trade debts | 44 | €397,817 | €614,411 | +€216,594 | +54.4% |
| Suppliers | 440/4 | €397,817 | €614,411 | +€216,594 | +54.4% |
| Taxes, remuneration and social security | 45 | €142,726 | €141,434 | -€1,292 | -0.9% |
| Taxes | 450/3 | €22,534 | €26,540 | +€4,006 | +17.8% |
| Remuneration and social security | 454/9 | €120,192 | €114,894 | -€5,298 | -4.4% |
| Other amounts payable | 47/48 | €9,385 | €74,200 | +€64,815 | +691% |
| Accrued charges and deferred income | 492/3 | €40 | €40 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €527,802 | €551,552 | +€23,749 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,118 | €118,991 | +€49,873 | +72.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €697 | €3,349 | +€2,652 | +381% |
| Other operating charges | 640/8 | €6,451 | €6,804 | +€353 | +5.5% |
| Gross operating margin | 9900 | €891,999 | €756,723 | -€135,276 | -15.2% |
| Operating profit (loss) | 9901 | €287,931 | €76,027 | -€211,904 | -73.6% |
| Financial income | 75/76B | €4,614 | €3,065 | -€1,550 | -33.6% |
| Recurring financial income | 75 | €3,211 | €1,532 | -€1,679 | -52.3% |
| Non-recurring financial income | 76B | €1,403 | €1,533 | +€129 | +9.2% |
| Financial charges | 65/66B | €26,767 | €41,656 | +€14,889 | +55.6% |
| Recurring financial charges | 65 | €26,767 | €41,656 | +€14,889 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €265,779 | €37,436 | -€228,343 | -85.9% |
| Income taxes | 67/77 | €55,325 | €896 | -€54,429 | -98.4% |
| Profit (loss) for the period | 9904 | €210,454 | €36,540 | -€173,914 | -82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €210,454 | €36,540 | -€173,914 | -82.6% |
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 24 October 2026 via checked.be.