DK GROUP: 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 GROUP
Largest movements
- Cash +€37,687
up €37,687 (+47.5%), from €79,343 to €117,030
mainly Contributions, distributions and other (+€58,606) and Depreciation (+€32,239)
- Tangible fixed assets +€9,464
up €9,464 (+16.6%), from €57,113 to €66,576
of which Furniture and vehicles: +€16,596
- Stocks and contracts -€8,456
down €8,456 (-20.2%), from €41,930 to €33,474
- Deferred charges and accrued income +€7,191
up €7,191 (+28.1%), from €25,625 to €32,815
- Profit (loss) carried forward +€79,727
up €79,727 (+59.2%), from €134,758 to €214,485
- Trade debts -€35,702
down €35,702 (-71.7%), from €49,795 to €14,094
- Accrued charges and deferred income -€3,346
down €3,346 (-43.2%), from €7,754 to €4,407
- Purchases and services +€32,229
up €32,229 (+6.0%), from €533,820 to €566,048
- Turnover +€29,656
up €29,656 (+3.7%), from €791,187 to €820,843
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 | €256,360 | €299,346 | +€42,986 | +16.8% |
| Fixed assets | 21/28 | €66,663 | €76,179 | +€9,516 | +14.3% |
| Intangible fixed assets | 21 | €801 | €368 | -€433 | -54.1% |
| Tangible fixed assets | 22/27 | €57,113 | €66,576 | +€9,464 | +16.6% |
| Plant, machinery and equipment | 23 | €18,066 | €10,934 | -€7,133 | -39.5% |
| Furniture and vehicles | 24 | €39,046 | €55,642 | +€16,596 | +42.5% |
| Financial fixed assets | 28 | €8,750 | €9,235 | +€485 | +5.5% |
| Current assets | 29/58 | €189,697 | €223,167 | +€33,470 | +17.6% |
| Stocks and contracts in progress | 3 | €41,930 | €33,474 | -€8,456 | -20.2% |
| Stocks | 30/36 | €41,930 | €33,474 | -€8,456 | -20.2% |
| Amounts receivable within one year | 40/41 | €42,800 | €39,848 | -€2,952 | -6.9% |
| Trade receivables | 40 | €36,011 | €32,131 | -€3,880 | -10.8% |
| Other amounts receivable | 41 | €6,789 | €7,717 | +€928 | +13.7% |
| Cash at bank and in hand | 54/58 | €79,343 | €117,030 | +€37,687 | +47.5% |
| Deferred charges and accrued income | 490/1 | €25,625 | €32,815 | +€7,191 | +28.1% |
| Total equity and liabilities | 10/49 | €256,360 | €299,346 | +€42,986 | +16.8% |
| Equity | 10/15 | €159,756 | €239,483 | +€79,727 | +49.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,398 | €6,398 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,398 | €6,398 | = | 0.0% |
| Legal reserve | 130 | €6,398 | €6,398 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,758 | €214,485 | +€79,727 | +59.2% |
| Amounts payable | 17/49 | €96,604 | €59,863 | -€36,742 | -38.0% |
| Amounts payable within one year | 42/48 | €88,850 | €55,455 | -€33,395 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | €1,115 | €2,211 | +€1,096 | +98.2% |
| Financial debts | 43 | - | €625 | +€625 | |
| Credit institutions | 430/8 | - | €625 | +€625 | |
| Trade debts | 44 | €49,795 | €14,094 | -€35,702 | -71.7% |
| Suppliers | 440/4 | €49,795 | €14,094 | -€35,702 | -71.7% |
| Taxes, remuneration and social security | 45 | €32,293 | €32,237 | -€56 | -0.2% |
| Taxes | 450/3 | €7,417 | €3,279 | -€4,138 | -55.8% |
| Remuneration and social security | 454/9 | €24,876 | €28,958 | +€4,082 | +16.4% |
| Other amounts payable | 47/48 | €5,647 | €6,289 | +€642 | +11.4% |
| Accrued charges and deferred income | 492/3 | €7,754 | €4,407 | -€3,346 | -43.2% |
| Turnover | 70 | €791,187 | €820,843 | +€29,656 | +3.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €533,820 | €566,048 | +€32,229 | +6.0% |
| Remuneration, social security and pensions | 62 | €188,371 | €192,271 | +€3,901 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,615 | €32,239 | -€6,376 | -16.5% |
| Other operating charges | 640/8 | €5,813 | €3,410 | -€2,403 | -41.3% |
| Gross operating margin | 9900 | €257,367 | €254,795 | -€2,572 | -1.0% |
| Operating profit (loss) | 9901 | €24,568 | €26,874 | +€2,307 | +9.4% |
| Financial income | 75/76B | €0 | €286 | +€286 | +1429800.0% |
| Recurring financial income | 75 | €0 | €286 | +€286 | +1429800.0% |
| Financial charges | 65/66B | €4,512 | €6,039 | +€1,527 | +33.8% |
| Recurring financial charges | 65 | €4,512 | €6,039 | +€1,527 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €20,055 | €21,121 | +€1,066 | +5.3% |
| Income taxes | 67/77 | €1,551 | - | -€1,551 | |
| Profit (loss) for the period | 9904 | €18,504 | €21,121 | +€2,617 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,504 | €21,121 | +€2,617 | +14.1% |
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 3 October 2026 via checked.be.