DK BUILD: 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 BUILD
Largest movements
- Tangible fixed assets -€12,543
down €12,543 (-28.5%), from €43,969 to €31,426
of which Furniture and vehicles: -€11,969
- Current investments +€12,533
up €12,533 (+22.8%), from €55,090 to €67,623
- Cash +€8,574
up €8,574 (+44.7%), from €19,195 to €27,769
mainly Net result for the year (+€19,043) and Depreciation (+€12,543)
- Receivables within one year +€8,190
up €8,190 (+124.9%), from €6,555 to €14,745
of which Trade receivables: +€7,774
- Deferred charges and accrued income -€1,768
down €1,768 (-83.3%), from €2,122 to €354
- Reserves +€19,043
up €19,043 (+27.6%), from €68,899 to €87,942
- Debts after one year -€8,566
down €8,566 (-46.8%), from €18,305 to €9,739
- Tax, wage and social debts +€4,737
up €4,737 (+27.1%), from €17,506 to €22,243
- Trade debts -€3,150
down €3,150 (-63.6%), from €4,952 to €1,802
- Accrued charges and deferred income +€2,533
up €2,533 (+49.8%), from €5,091 to €7,624
- Depreciation +€2,720
up €2,720 (+27.7%), from €9,823 to €12,543
- Taxes -€2,716
down €2,716 (-32.1%), from €8,456 to €5,740
- Gross operating margin -€1,451
down €1,451 (-3.6%), from €40,819 to €39,368
- Financial charges -€555
down €555 (-31.0%), from €1,788 to €1,234
- Financial income -€551
down €551 (-66.8%), from €824 to €274
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 | €126,929 | €141,915 | +€14,986 | +11.8% |
| Fixed assets | 21/28 | €43,969 | €31,426 | -€12,543 | -28.5% |
| Tangible fixed assets | 22/27 | €43,969 | €31,426 | -€12,543 | -28.5% |
| Plant, machinery and equipment | 23 | €2,252 | €1,678 | -€574 | -25.5% |
| Furniture and vehicles | 24 | €41,717 | €29,748 | -€11,969 | -28.7% |
| Current assets | 29/58 | €82,961 | €110,490 | +€27,529 | +33.2% |
| Amounts receivable within one year | 40/41 | €6,555 | €14,745 | +€8,190 | +124.9% |
| Trade receivables | 40 | €6,277 | €14,051 | +€7,774 | +123.9% |
| Other amounts receivable | 41 | €278 | €694 | +€416 | +149.8% |
| Current investments | 50/53 | €55,090 | €67,623 | +€12,533 | +22.8% |
| Cash at bank and in hand | 54/58 | €19,195 | €27,769 | +€8,574 | +44.7% |
| Deferred charges and accrued income | 490/1 | €2,122 | €354 | -€1,768 | -83.3% |
| Total equity and liabilities | 10/49 | €126,929 | €141,915 | +€14,986 | +11.8% |
| Equity | 10/15 | €72,899 | €91,942 | +€19,043 | +26.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €68,899 | €87,942 | +€19,043 | +27.6% |
| Distributable reserves | 133 | €68,899 | €87,942 | +€19,043 | +27.6% |
| Amounts payable | 17/49 | €54,031 | €49,974 | -€4,057 | -7.5% |
| Amounts payable after more than one year | 17 | €18,305 | €9,739 | -€8,566 | -46.8% |
| Financial debts | 170/4 | €18,305 | €9,739 | -€8,566 | -46.8% |
| Amounts payable within one year | 42/48 | €30,635 | €32,610 | +€1,975 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €8,177 | €8,566 | +€388 | +4.7% |
| Trade debts | 44 | €4,952 | €1,802 | -€3,150 | -63.6% |
| Suppliers | 440/4 | €4,952 | €1,802 | -€3,150 | -63.6% |
| Taxes, remuneration and social security | 45 | €17,506 | €22,243 | +€4,737 | +27.1% |
| Taxes | 450/3 | €17,506 | €22,243 | +€4,737 | +27.1% |
| Accrued charges and deferred income | 492/3 | €5,091 | €7,624 | +€2,533 | +49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,823 | €12,543 | +€2,720 | +27.7% |
| Other operating charges | 640/8 | €1,309 | €1,082 | -€227 | -17.4% |
| Gross operating margin | 9900 | €40,819 | €39,368 | -€1,451 | -3.6% |
| Operating profit (loss) | 9901 | €29,688 | €25,743 | -€3,945 | -13.3% |
| Financial income | 75/76B | €824 | €274 | -€551 | -66.8% |
| Recurring financial income | 75 | €824 | €274 | -€551 | -66.8% |
| Financial charges | 65/66B | €1,788 | €1,234 | -€555 | -31.0% |
| Recurring financial charges | 65 | €1,788 | €1,234 | -€555 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €28,724 | €24,783 | -€3,941 | -13.7% |
| Income taxes | 67/77 | €8,456 | €5,740 | -€2,716 | -32.1% |
| Profit (loss) for the period | 9904 | €20,268 | €19,043 | -€1,224 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €20,268 | €19,043 | -€1,224 | -6.0% |
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 12 October 2026 via checked.be.