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
- Tangible fixed assets -€30,418
down €30,418 (-31.2%), from €97,641 to €67,223
- Cash +€20,035
up €20,035 (+75.7%), from €26,453 to €46,488
mainly Depreciation (+€32,897) and Net result for the year (+€21,598)
- Receivables within one year +€15,926
up €15,926 (+128%), from €12,440 to €28,366
of which Trade receivables: +€8,510
- Debts after one year -€29,781
down €29,781 (-37.1%), from €80,318 to €50,537
- Reserves +€21,598
new in 2025: €21,598
- Tax, wage and social debts +€6,924
up €6,924 (+144%), from €4,811 to €11,735
- Other debts +€5,959
up €5,959 (+5,972%), from €100 to €6,059
- Gross operating margin +€38,479
up €38,479 (+122%), from €31,505 to €69,984
- Taxes +€11,260
new in 2025: €11,260
- Other operating charges +€2,870
up €2,870 (+297%), from €965 to €3,835
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 | €136,534 | €142,077 | +€5,543 | +4.1% |
| Fixed assets | 21/28 | €97,641 | €67,223 | -€30,418 | -31.2% |
| Tangible fixed assets | 22/27 | €97,641 | €67,223 | -€30,418 | -31.2% |
| Furniture and vehicles | 24 | €97,641 | €67,223 | -€30,418 | -31.2% |
| Current assets | 29/58 | €38,893 | €74,854 | +€35,961 | +92.5% |
| Amounts receivable within one year | 40/41 | €12,440 | €28,366 | +€15,926 | +128% |
| Trade receivables | 40 | €11,928 | €20,438 | +€8,510 | +71.3% |
| Other amounts receivable | 41 | €511 | €7,928 | +€7,416 | +1,450% |
| Cash at bank and in hand | 54/58 | €26,453 | €46,488 | +€20,035 | +75.7% |
| Total equity and liabilities | 10/49 | €136,534 | €142,077 | +€5,543 | +4.1% |
| Equity | 10/15 | €46,387 | €67,985 | +€21,598 | +46.6% |
| Contributions | 10/11 | €56,200 | €56,200 | = | 0.0% |
| Reserves | 13 | - | €21,598 | +€21,598 | |
| Distributable reserves | 133 | - | €21,598 | +€21,598 | |
| Profit (loss) carried forward | 14 | -€9,813 | -€9,813 | = | 0.0% |
| Amounts payable | 17/49 | €90,147 | €74,092 | -€16,055 | -17.8% |
| Amounts payable after more than one year | 17 | €80,318 | €50,537 | -€29,781 | -37.1% |
| Financial debts | 170/4 | €80,318 | €50,537 | -€29,781 | -37.1% |
| Amounts payable within one year | 42/48 | €9,829 | €23,555 | +€13,726 | +140% |
| Trade debts | 44 | €4,919 | €5,761 | +€842 | +17.1% |
| Suppliers | 440/4 | €4,919 | €5,761 | +€842 | +17.1% |
| Taxes, remuneration and social security | 45 | €4,811 | €11,735 | +€6,924 | +144% |
| Taxes | 450/3 | €4,811 | €11,735 | +€6,924 | +144% |
| Other amounts payable | 47/48 | €100 | €6,059 | +€5,959 | +5,972% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,733 | €32,897 | +€164 | +0.5% |
| Other operating charges | 640/8 | €965 | €3,835 | +€2,870 | +297% |
| Gross operating margin | 9900 | €31,505 | €69,984 | +€38,479 | +122% |
| Operating profit (loss) | 9901 | -€2,193 | €33,252 | +€35,445 | |
| Financial charges | 65/66B | €274 | €394 | +€120 | +43.5% |
| Recurring financial charges | 65 | €274 | €394 | +€120 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,467 | €32,858 | +€35,326 | |
| Income taxes | 67/77 | - | €11,260 | +€11,260 | |
| Profit (loss) for the period | 9904 | -€2,467 | €21,598 | +€24,065 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,467 | €21,598 | +€24,065 |
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 28 October 2026 via checked.be.