DK INVEST: 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 INVEST
Largest movements
- Cash +€82,141
up €82,141 (+129%), from €63,563 to €145,704
mainly Net result for the year (+€58,352) and Depreciation (+€17,450)
- Tangible fixed assets -€17,450
down €17,450 (-2.7%), from €645,001 to €627,551
- Receivables within one year -€8,149
down €8,149 (-93.7%), from €8,698 to €549
- Profit (loss) carried forward +€58,352
up €58,352 (+129%), from €45,208 to €103,560
- Depreciation -€44,447
down €44,447 (-71.8%), from €61,897 to €17,450
- Gross operating margin -€25,320
down €25,320 (-20.5%), from €123,500 to €98,180
- Taxes +€8,149
up €8,149 (+72.1%), from €11,302 to €19,451
- Other operating charges -€2,188
down €2,188 (-43.1%), from €5,073 to €2,885
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 | €717,262 | €773,804 | +€56,542 | +7.9% |
| Fixed assets | 21/28 | €645,001 | €627,551 | -€17,450 | -2.7% |
| Tangible fixed assets | 22/27 | €645,001 | €627,551 | -€17,450 | -2.7% |
| Land and buildings | 22 | €645,001 | €627,551 | -€17,450 | -2.7% |
| Current assets | 29/58 | €72,261 | €146,253 | +€73,992 | +102% |
| Amounts receivable within one year | 40/41 | €8,698 | €549 | -€8,149 | -93.7% |
| Other amounts receivable | 41 | €8,698 | €549 | -€8,149 | -93.7% |
| Cash at bank and in hand | 54/58 | €63,563 | €145,704 | +€82,141 | +129% |
| Total equity and liabilities | 10/49 | €717,262 | €773,804 | +€56,542 | +7.9% |
| Equity | 10/15 | €715,144 | €773,496 | +€58,352 | +8.2% |
| Contributions | 10/11 | €669,936 | €669,936 | = | 0.0% |
| Capital | 10 | €669,936 | €669,936 | = | 0.0% |
| Issued capital | 100 | €669,936 | €669,936 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,208 | €103,560 | +€58,352 | +129% |
| Amounts payable | 17/49 | €2,118 | €307 | -€1,810 | -85.5% |
| Amounts payable within one year | 42/48 | €2,118 | €307 | -€1,810 | -85.5% |
| Trade debts | 44 | €2,118 | €307 | -€1,810 | -85.5% |
| Suppliers | 440/4 | €2,118 | €307 | -€1,810 | -85.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,897 | €17,450 | -€44,447 | -71.8% |
| Other operating charges | 640/8 | €5,073 | €2,885 | -€2,188 | -43.1% |
| Gross operating margin | 9900 | €123,500 | €98,180 | -€25,320 | -20.5% |
| Operating profit (loss) | 9901 | €56,530 | €77,845 | +€21,315 | +37.7% |
| Financial charges | 65/66B | €19 | €42 | +€23 | +119% |
| Recurring financial charges | 65 | €19 | €42 | +€23 | +119% |
| Profit (loss) for the period before taxes | 9903 | €56,510 | €77,803 | +€21,292 | +37.7% |
| Income taxes | 67/77 | €11,302 | €19,451 | +€8,149 | +72.1% |
| Profit (loss) for the period | 9904 | €45,208 | €58,352 | +€13,144 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,208 | €58,352 | +€13,144 | +29.1% |
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.