DK-ENGINEERING: 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-ENGINEERING
Largest movements
- Cash +€32,823
up €32,823 (+29.2%), from €112,326 to €145,149
mainly Net result for the year (+€28,601) and Other debts (+€6,788)
- Receivables within one year -€1,788
no longer reported in 2025 (was €1,788)
- Reserves +€29,731
up €29,731 (+40.9%), from €72,684 to €102,414
- Other debts +€6,788
up €6,788 (+23.3%), from €29,083 to €35,870
- Accrued charges and deferred income -€2,700
no longer reported in 2025 (was €2,700)
- Tax, wage and social debts -€1,703
down €1,703 (-23.5%), from €7,259 to €5,556
- Gross operating margin +€29,338
up €29,338 (+129.2%), from €22,713 to €52,051
- Taxes +€10,220
new in 2025: €10,220
- Staff costs -€9,966
down €9,966 (-49.8%), from €20,000 to €10,034
- Depreciation +€972
up €972 (+58.1%), from €1,673 to €2,645
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 | €123,544 | €154,615 | +€31,070 | +25.1% |
| Fixed assets | 21/28 | €9,430 | €9,466 | +€36 | +0.4% |
| Tangible fixed assets | 22/27 | €9,430 | €9,466 | +€36 | +0.4% |
| Plant, machinery and equipment | 23 | €6,992 | €7,395 | +€403 | +5.8% |
| Furniture and vehicles | 24 | €2,439 | €2,071 | -€368 | -15.1% |
| Current assets | 29/58 | €114,114 | €145,149 | +€31,035 | +27.2% |
| Amounts receivable within one year | 40/41 | €1,788 | - | -€1,788 | |
| Trade receivables | 40 | €1,788 | - | -€1,788 | |
| Cash at bank and in hand | 54/58 | €112,326 | €145,149 | +€32,823 | +29.2% |
| Total equity and liabilities | 10/49 | €123,544 | €154,615 | +€31,070 | +25.1% |
| Equity | 10/15 | €77,177 | €105,778 | +€28,601 | +37.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €72,684 | €102,414 | +€29,731 | +40.9% |
| Distributable reserves | 133 | €72,684 | €102,414 | +€29,731 | +40.9% |
| Profit (loss) carried forward | 14 | €3,494 | €2,364 | -€1,130 | -32.3% |
| Amounts payable | 17/49 | €46,367 | €48,837 | +€2,470 | +5.3% |
| Amounts payable within one year | 42/48 | €43,667 | €48,837 | +€5,170 | +11.8% |
| Trade debts | 44 | €7,326 | €7,411 | +€85 | +1.2% |
| Suppliers | 440/4 | €7,326 | €7,411 | +€85 | +1.2% |
| Taxes, remuneration and social security | 45 | €7,259 | €5,556 | -€1,703 | -23.5% |
| Taxes | 450/3 | €7,259 | €5,556 | -€1,703 | -23.5% |
| Other amounts payable | 47/48 | €29,083 | €35,870 | +€6,788 | +23.3% |
| Accrued charges and deferred income | 492/3 | €2,700 | - | -€2,700 | |
| Remuneration, social security and pensions | 62 | €20,000 | €10,034 | -€9,966 | -49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,673 | €2,645 | +€972 | +58.1% |
| Other operating charges | 640/8 | €548 | €522 | -€26 | -4.8% |
| Gross operating margin | 9900 | €22,713 | €52,051 | +€29,338 | +129.2% |
| Operating profit (loss) | 9901 | €492 | €38,850 | +€38,358 | +7789.3% |
| Financial income | 75/76B | €5 | €200 | +€195 | +3746.8% |
| Recurring financial income | 75 | €5 | €200 | +€195 | +3746.8% |
| Financial charges | 65/66B | €175 | €230 | +€54 | +31.1% |
| Recurring financial charges | 65 | €175 | €230 | +€54 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €322 | €38,821 | +€38,499 | +11938.3% |
| Income taxes | 67/77 | - | €10,220 | +€10,220 | |
| Profit (loss) for the period | 9904 | €322 | €28,601 | +€28,278 | +8769.0% |
| Profit (loss) for the period to be appropriated | 9905 | €322 | €28,601 | +€28,278 | +8769.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.