DK Fiscalité: 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 Fiscalité
Largest movements
- Receivables within one year +€11,413
up €11,413 (+65.9%), from €17,314 to €28,728
of which Other amounts receivable: +€16,397
- Cash +€6,056
up €6,056 (+60.4%), from €10,024 to €16,080
mainly Net result for the year (+€16,739) and Investment in fixed assets (net) (+€1,522)
- Tangible fixed assets -€1,522
down €1,522 (-100%), from €1,522 to €0
- Deferred charges and accrued income +€964
up €964 (+274%), from €352 to €1,317
- Profit (loss) carried forward +€16,739
up €16,739 (+102%), from €16,475 to €33,214
- Tax, wage and social debts +€689
up €689 (+7.1%), from €9,653 to €10,342
- Trade debts -€517
down €517 (-32.6%), from €1,585 to €1,068
- Turnover +€70,963
new in 2025: €70,963
- Purchases and services +€50,464
new in 2025: €50,464
- Gross operating margin +€13,107
up €13,107 (+111%), from €11,793 to €24,899
- Taxes +€2,952
up €2,952 (+120%), from €2,457 to €5,409
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 | €29,213 | €46,124 | +€16,911 | +57.9% |
| Fixed assets | 21/28 | €1,522 | €0 | -€1,522 | -100% |
| Tangible fixed assets | 22/27 | €1,522 | €0 | -€1,522 | -100% |
| Furniture and vehicles | 24 | €1,522 | €0 | -€1,522 | -100% |
| Current assets | 29/58 | €27,690 | €46,124 | +€18,433 | +66.6% |
| Amounts receivable within one year | 40/41 | €17,314 | €28,728 | +€11,413 | +65.9% |
| Trade receivables | 40 | €4,984 | €0 | -€4,984 | -100% |
| Other amounts receivable | 41 | €12,330 | €28,728 | +€16,397 | +133% |
| Cash at bank and in hand | 54/58 | €10,024 | €16,080 | +€6,056 | +60.4% |
| Deferred charges and accrued income | 490/1 | €352 | €1,317 | +€964 | +274% |
| Total equity and liabilities | 10/49 | €29,213 | €46,124 | +€16,911 | +57.9% |
| Equity | 10/15 | €17,975 | €34,714 | +€16,739 | +93.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,475 | €33,214 | +€16,739 | +102% |
| Amounts payable | 17/49 | €11,237 | €11,410 | +€172 | +1.5% |
| Amounts payable within one year | 42/48 | €11,237 | €11,410 | +€172 | +1.5% |
| Trade debts | 44 | €1,585 | €1,068 | -€517 | -32.6% |
| Suppliers | 440/4 | €1,585 | €1,068 | -€517 | -32.6% |
| Taxes, remuneration and social security | 45 | €9,653 | €10,342 | +€689 | +7.1% |
| Taxes | 450/3 | €9,653 | €10,342 | +€689 | +7.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Turnover | 70 | - | €70,963 | +€70,963 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €50,464 | +€50,464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €408 | - | -€408 | |
| Other operating charges | 640/8 | €953 | €1,023 | +€70 | +7.4% |
| Non-recurring operating charges | 66A | - | €1,522 | +€1,522 | |
| Gross operating margin | 9900 | €11,793 | €24,899 | +€13,107 | +111% |
| Operating profit (loss) | 9901 | €10,432 | €22,354 | +€11,922 | +114% |
| Financial income | 75/76B | €1,003 | €1,599 | +€596 | +59.4% |
| Recurring financial income | 75 | €1,003 | €1,599 | +€596 | +59.4% |
| Financial charges | 65/66B | €1,894 | €1,806 | -€89 | -4.7% |
| Recurring financial charges | 65 | €1,894 | €1,806 | -€89 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €9,541 | €22,148 | +€12,607 | +132% |
| Income taxes | 67/77 | €2,457 | €5,409 | +€2,952 | +120% |
| Profit (loss) for the period | 9904 | €7,084 | €16,739 | +€9,655 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €7,084 | €16,739 | +€9,655 | +136% |
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 18 October 2026 via checked.be.