DK Concepts: 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 Concepts
Largest movements
- Cash +€21,178
up €21,178 (+108%), from €19,606 to €40,784
mainly Net result for the year (+€42,946) and Tax, wage and social debts (+€1,500)
- Receivables within one year +€18,582
up €18,582, from €0 to €18,582
of which Trade receivables: +€13,842
- Deferred charges and accrued income +€4,942
new in 2025: €4,942
- Reserves +€42,946
up €42,946 (+354%), from €12,125 to €55,071
- Tax, wage and social debts +€1,500
up €1,500 (+117%), from €1,281 to €2,781
- Gross operating margin +€51,738
up €51,738 (+405%), from €12,776 to €64,514
- Taxes +€20,055
up €20,055 (+11,254%), from €178 to €20,234
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 | €19,606 | €64,308 | +€44,702 | +228% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €19,606 | €64,308 | +€44,702 | +228% |
| Amounts receivable within one year | 40/41 | €0 | €18,582 | +€18,582 | |
| Trade receivables | 40 | - | €13,842 | +€13,842 | |
| Other amounts receivable | 41 | €0 | €4,740 | +€4,740 | |
| Cash at bank and in hand | 54/58 | €19,606 | €40,784 | +€21,178 | +108% |
| Deferred charges and accrued income | 490/1 | - | €4,942 | +€4,942 | |
| Total equity and liabilities | 10/49 | €19,606 | €64,308 | +€44,702 | +228% |
| Equity | 10/15 | €18,325 | €61,271 | +€42,946 | +234% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €12,125 | €55,071 | +€42,946 | +354% |
| Distributable reserves | 133 | €12,125 | €55,071 | +€42,946 | +354% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,281 | €3,037 | +€1,756 | +137% |
| Amounts payable within one year | 42/48 | €1,281 | €3,037 | +€1,756 | +137% |
| Trade debts | 44 | €0 | €256 | +€256 | |
| Suppliers | 440/4 | €0 | €256 | +€256 | |
| Taxes, remuneration and social security | 45 | €1,281 | €2,781 | +€1,500 | +117% |
| Taxes | 450/3 | €1,281 | €2,781 | +€1,500 | +117% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €599 | €667 | +€68 | +11.3% |
| Gross operating margin | 9900 | €12,776 | €64,514 | +€51,738 | +405% |
| Operating profit (loss) | 9901 | €12,177 | €63,847 | +€51,670 | +424% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €299 | €716 | +€417 | +140% |
| Recurring financial charges | 65 | €299 | €716 | +€417 | +140% |
| Profit (loss) for the period before taxes | 9903 | €11,878 | €63,179 | +€51,302 | +432% |
| Income taxes | 67/77 | €178 | €20,234 | +€20,055 | +11,254% |
| Profit (loss) for the period | 9904 | €11,700 | €42,946 | +€31,246 | +267% |
| Profit (loss) for the period to be appropriated | 9905 | €11,700 | €42,946 | +€31,246 | +267% |
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 16 October 2026 via checked.be.