DK Impact: 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 Impact
Largest movements
- Tangible fixed assets +€30,269
up €30,269 (+12.2%), from €247,448 to €277,717
of which Furniture and vehicles: +€22,209
- Cash -€13,717
down €13,717 (-91.7%), from €14,953 to €1,235
mainly Contributions, distributions and other (-€55,525) and Investment in fixed assets (net) (-€49,123)
- Receivables within one year -€13,011
down €13,011 (-49.6%), from €26,257 to €13,246
of which Other amounts receivable: -€15,685
- Other debts +€60,428
up €60,428 (+10,993%), from €550 to €60,978
- Trade debts -€24,302
down €24,302 (-64.3%), from €37,783 to €13,480
- Profit (loss) carried forward -€13,769
down €13,769 (-24.8%), from €55,525 to €41,756
- Debts after one year -€9,943
down €9,943 (-6.8%), from €146,226 to €136,283
- Tax, wage and social debts -€6,058
down €6,058 (-18.4%), from €32,871 to €26,813
of which Taxes: -€7,358
- Gross operating margin -€11,326
down €11,326 (-12.4%), from €91,040 to €79,714
- Depreciation +€6,964
up €6,964 (+58.6%), from €11,890 to €18,854
- Taxes -€3,564
down €3,564 (-21.4%), from €16,686 to €13,122
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 | €288,699 | €292,253 | +€3,554 | +1.2% |
| Fixed assets | 21/28 | €247,448 | €277,717 | +€30,269 | +12.2% |
| Tangible fixed assets | 22/27 | €247,448 | €277,717 | +€30,269 | +12.2% |
| Land and buildings | 22 | €210,220 | €212,441 | +€2,221 | +1.1% |
| Furniture and vehicles | 24 | €3,332 | €25,541 | +€22,209 | +667% |
| Other tangible fixed assets | 26 | €33,897 | €39,735 | +€5,838 | +17.2% |
| Current assets | 29/58 | €41,251 | €14,536 | -€26,715 | -64.8% |
| Amounts receivable within one year | 40/41 | €26,257 | €13,246 | -€13,011 | -49.6% |
| Trade receivables | 40 | €8,818 | €11,491 | +€2,673 | +30.3% |
| Other amounts receivable | 41 | €17,439 | €1,754 | -€15,685 | -89.9% |
| Cash at bank and in hand | 54/58 | €14,953 | €1,235 | -€13,717 | -91.7% |
| Deferred charges and accrued income | 490/1 | €41 | €55 | +€14 | +33.2% |
| Total equity and liabilities | 10/49 | €288,699 | €292,253 | +€3,554 | +1.2% |
| Equity | 10/15 | €58,525 | €44,756 | -€13,769 | -23.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,525 | €41,756 | -€13,769 | -24.8% |
| Amounts payable | 17/49 | €230,174 | €247,497 | +€17,323 | +7.5% |
| Amounts payable after more than one year | 17 | €146,226 | €136,283 | -€9,943 | -6.8% |
| Financial debts | 170/4 | €146,226 | €136,283 | -€9,943 | -6.8% |
| Amounts payable within one year | 42/48 | €80,798 | €111,214 | +€30,416 | +37.6% |
| Current portion of amounts payable after more than one year | 42 | €9,595 | €9,943 | +€348 | +3.6% |
| Trade debts | 44 | €37,783 | €13,480 | -€24,302 | -64.3% |
| Suppliers | 440/4 | €37,783 | €13,480 | -€24,302 | -64.3% |
| Taxes, remuneration and social security | 45 | €32,871 | €26,813 | -€6,058 | -18.4% |
| Taxes | 450/3 | €32,871 | €25,513 | -€7,358 | -22.4% |
| Remuneration and social security | 454/9 | - | €1,300 | +€1,300 | |
| Other amounts payable | 47/48 | €550 | €60,978 | +€60,428 | +10,993% |
| Accrued charges and deferred income | 492/3 | €3,150 | - | -€3,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,890 | €18,854 | +€6,964 | +58.6% |
| Other operating charges | 640/8 | €652 | €611 | -€41 | -6.4% |
| Gross operating margin | 9900 | €91,040 | €79,714 | -€11,326 | -12.4% |
| Operating profit (loss) | 9901 | €78,498 | €60,250 | -€18,248 | -23.2% |
| Financial income | 75/76B | - | €520 | +€520 | |
| Recurring financial income | 75 | - | €520 | +€520 | |
| Financial charges | 65/66B | €5,957 | €5,892 | -€65 | -1.1% |
| Recurring financial charges | 65 | €5,957 | €5,892 | -€65 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €72,541 | €54,878 | -€17,663 | -24.3% |
| Income taxes | 67/77 | €16,686 | €13,122 | -€3,564 | -21.4% |
| Profit (loss) for the period | 9904 | €55,855 | €41,756 | -€14,100 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,855 | €41,756 | -€14,100 | -25.2% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.