DK FOOD: 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 FOOD
Largest movements
- Tangible fixed assets +€105,875
up €105,875 (+142.1%), from €74,487 to €180,362
of which Land and buildings: +€118,461
- Cash -€30,740
down €30,740 (-58.1%), from €52,901 to €22,161
mainly Investment in fixed assets (net) (-€139,408) and Tax, wage and social debts (-€32,363)
- Stocks and contracts -€3,394
down €3,394 (-12.0%), from €28,313 to €24,919
- Trade debts +€68,534
up €68,534 (+808.3%), from €8,479 to €77,014
- Tax, wage and social debts -€32,363
down €32,363 (-37.2%), from €87,044 to €54,681
of which Remuneration and social security: -€22,499
- Reserves +€30,220
up €30,220 (+27.0%), from €111,833 to €142,052
of which Distributable reserves: +€30,220
- Current portion of long-term debt +€13,059
up €13,059 (+27.6%), from €47,251 to €60,309
- Debts after one year -€10,309
down €10,309 (-79.8%), from €12,927 to €2,617
- Staff costs -€61,314
down €61,314 (-33.4%), from €183,689 to €122,375
- Other operating charges +€24,441
up €24,441 (+1320.3%), from €1,851 to €26,292
- Depreciation +€8,429
up €8,429 (+33.6%), from €25,104 to €33,533
- Taxes +€7,575
up €7,575 (+104.4%), from €7,256 to €14,832
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €267,534 | €336,674 | +€69,140 | +25.8% |
| Fixed assets | 21/28 | €76,847 | €182,722 | +€105,875 | +137.8% |
| Tangible fixed assets | 22/27 | €74,487 | €180,362 | +€105,875 | +142.1% |
| Land and buildings | 22 | - | €118,461 | +€118,461 | |
| Plant, machinery and equipment | 23 | €49,388 | €38,205 | -€11,183 | -22.6% |
| Furniture and vehicles | 24 | €23,743 | €14,966 | -€8,777 | -37.0% |
| Other tangible fixed assets | 26 | €1,357 | €8,731 | +€7,374 | +543.4% |
| Financial fixed assets | 28 | €2,360 | €2,360 | = | 0.0% |
| Current assets | 29/58 | €190,687 | €153,952 | -€36,735 | -19.3% |
| Stocks and contracts in progress | 3 | €28,313 | €24,919 | -€3,394 | -12.0% |
| Stocks | 30/36 | €28,313 | €24,919 | -€3,394 | -12.0% |
| Amounts receivable within one year | 40/41 | €109,472 | €106,871 | -€2,601 | -2.4% |
| Trade receivables | 40 | €81,743 | €68,122 | -€13,622 | -16.7% |
| Other amounts receivable | 41 | €27,729 | €38,749 | +€11,021 | +39.7% |
| Cash at bank and in hand | 54/58 | €52,901 | €22,161 | -€30,740 | -58.1% |
| Total equity and liabilities | 10/49 | €267,534 | €336,674 | +€69,140 | +25.8% |
| Equity | 10/15 | €111,834 | €142,053 | +€30,220 | +27.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €111,833 | €142,052 | +€30,220 | +27.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €109,973 | €140,192 | +€30,220 | +27.5% |
| Amounts payable | 17/49 | €155,701 | €194,621 | +€38,921 | +25.0% |
| Amounts payable after more than one year | 17 | €12,927 | €2,617 | -€10,309 | -79.8% |
| Financial debts | 170/4 | €12,927 | €2,617 | -€10,309 | -79.8% |
| Amounts payable within one year | 42/48 | €142,774 | €192,004 | +€49,230 | +34.5% |
| Current portion of amounts payable after more than one year | 42 | €47,251 | €60,309 | +€13,059 | +27.6% |
| Trade debts | 44 | €8,479 | €77,014 | +€68,534 | +808.3% |
| Suppliers | 440/4 | €8,479 | €77,014 | +€68,534 | +808.3% |
| Taxes, remuneration and social security | 45 | €87,044 | €54,681 | -€32,363 | -37.2% |
| Taxes | 450/3 | €27,944 | €18,079 | -€9,864 | -35.3% |
| Remuneration and social security | 454/9 | €59,100 | €36,602 | -€22,499 | -38.1% |
| Remuneration, social security and pensions | 62 | €183,689 | €122,375 | -€61,314 | -33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,104 | €33,533 | +€8,429 | +33.6% |
| Other operating charges | 640/8 | €1,851 | €26,292 | +€24,441 | +1320.3% |
| Gross operating margin | 9900 | €233,784 | €231,787 | -€1,997 | -0.9% |
| Operating profit (loss) | 9901 | €23,139 | €49,587 | +€26,448 | +114.3% |
| Financial income | 75/76B | €1,329 | €2,023 | +€693 | +52.1% |
| Recurring financial income | 75 | €1,329 | €2,023 | +€693 | +52.1% |
| Financial charges | 65/66B | €5,580 | €6,558 | +€978 | +17.5% |
| Recurring financial charges | 65 | €5,580 | €6,558 | +€978 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €18,888 | €45,051 | +€26,163 | +138.5% |
| Income taxes | 67/77 | €7,256 | €14,832 | +€7,575 | +104.4% |
| Profit (loss) for the period | 9904 | €11,632 | €30,220 | +€18,587 | +159.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,632 | €30,220 | +€18,587 | +159.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.