DK CONSTRUCT: what changed
Two fiscal 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 CONSTRUCT
Largest movements
- Tangible fixed assets -€6,686
down €6,686 (-25.1%), from €26,603 to €19,917
of which Leasing and similar rights: -€6,460
- Cash +€3,409
up €3,409 (+7.9%), from €43,396 to €46,805
mainly Net result for the year (+€18,570) and Depreciation (+€9,386)
- Receivables within one year +€2,972
up €2,972 (+14.1%), from €21,042 to €24,014
- Deferred charges and accrued income -€2,273
down €2,273 (-29.3%), from €7,766 to €5,493
- Reserves +€18,570
up €18,570 (+34.1%), from €54,508 to €73,078
- Debts after one year -€12,921
down €12,921 (-63.2%), from €20,457 to €7,536
- Trade debts -€11,252
down €11,252 (-100.0%), from €11,253 to €1
- Current portion of long-term debt +€6,460
new in 2025: €6,460
- Tax, wage and social debts -€2,316
down €2,316 (-27.4%), from €8,469 to €6,153
- Gross operating margin +€8,605
up €8,605 (+32.9%), from €26,145 to €34,750
- Taxes +€2,017
up €2,017 (+58.0%), from €3,474 to €5,491
- Financial charges -€581
down €581 (-88.8%), from €655 to €74
- Depreciation +€580
up €580 (+6.6%), from €8,806 to €9,386
- Other operating charges -€384
down €384 (-30.4%), from €1,262 to €878
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 | €98,807 | €96,229 | -€2,578 | -2.6% |
| Fixed assets | 21/28 | €26,603 | €19,917 | -€6,686 | -25.1% |
| Tangible fixed assets | 22/27 | €26,603 | €19,917 | -€6,686 | -25.1% |
| Plant, machinery and equipment | 23 | €4,064 | €2,315 | -€1,749 | -43.0% |
| Furniture and vehicles | 24 | €1,832 | €3,355 | +€1,523 | +83.1% |
| Leasing and similar rights | 25 | €20,707 | €14,247 | -€6,460 | -31.2% |
| Current assets | 29/58 | €72,204 | €76,312 | +€4,108 | +5.7% |
| Amounts receivable within one year | 40/41 | €21,042 | €24,014 | +€2,972 | +14.1% |
| Trade receivables | 40 | €21,042 | €24,014 | +€2,972 | +14.1% |
| Cash at bank and in hand | 54/58 | €43,396 | €46,805 | +€3,409 | +7.9% |
| Deferred charges and accrued income | 490/1 | €7,766 | €5,493 | -€2,273 | -29.3% |
| Total equity and liabilities | 10/49 | €98,807 | €96,229 | -€2,578 | -2.6% |
| Equity | 10/15 | €57,508 | €76,078 | +€18,570 | +32.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,508 | €73,078 | +€18,570 | +34.1% |
| Distributable reserves | 133 | €54,508 | €73,078 | +€18,570 | +34.1% |
| Amounts payable | 17/49 | €41,299 | €20,150 | -€21,149 | -51.2% |
| Amounts payable after more than one year | 17 | €20,457 | €7,536 | -€12,921 | -63.2% |
| Financial debts | 170/4 | €20,457 | €7,536 | -€12,921 | -63.2% |
| Amounts payable within one year | 42/48 | €20,842 | €12,614 | -€8,228 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | - | €6,460 | +€6,460 | |
| Trade debts | 44 | €11,253 | €1 | -€11,252 | -100.0% |
| Suppliers | 440/4 | €11,253 | €1 | -€11,252 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,469 | €6,153 | -€2,316 | -27.4% |
| Taxes | 450/3 | €8,469 | €6,153 | -€2,316 | -27.4% |
| Other amounts payable | 47/48 | €1,120 | - | -€1,120 | |
| Remuneration, social security and pensions | 62 | €543 | €452 | -€92 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,806 | €9,386 | +€580 | +6.6% |
| Other operating charges | 640/8 | €1,262 | €878 | -€384 | -30.4% |
| Gross operating margin | 9900 | €26,145 | €34,750 | +€8,605 | +32.9% |
| Operating profit (loss) | 9901 | €15,534 | €24,034 | +€8,500 | +54.7% |
| Financial income | 75/76B | - | €100 | +€100 | |
| Recurring financial income | 75 | - | €100 | +€100 | |
| Financial charges | 65/66B | €655 | €74 | -€581 | -88.8% |
| Recurring financial charges | 65 | €655 | €74 | -€581 | -88.8% |
| Profit (loss) for the period before taxes | 9903 | €14,879 | €24,061 | +€9,182 | +61.7% |
| Income taxes | 67/77 | €3,474 | €5,491 | +€2,017 | +58.0% |
| Profit (loss) for the period | 9904 | €11,405 | €18,570 | +€7,165 | +62.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,405 | €18,570 | +€7,165 | +62.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.