DK MOTORS: 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 MOTORS
Largest movements
- Receivables within one year +€55,952
up €55,952 (+12.1%), from €462,073 to €518,025
of which Trade receivables: +€59,984
- Cash -€49,920
down €49,920 (-33.4%), from €149,638 to €99,718
mainly Current portion of long-term debt (-€73,730) and Receivables within one year (-€55,952)
- Current portion of long-term debt -€73,730
no longer reported in 2025 (was €73,730)
- Accrued charges and deferred income +€72,793
up €72,793 (+25.1%), from €289,878 to €362,671
- Gross operating margin -€37,494
down €37,494, from €33,396 to -€4,097
- Taxes -€6,743
no longer reported in 2025 (was €6,743)
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 | €1,346,544 | €1,352,420 | +€5,876 | +0.4% |
| Fixed assets | 21/28 | €720,856 | €720,700 | -€156 | 0.0% |
| Tangible fixed assets | 22/27 | €156 | €0 | -€156 | -100% |
| Plant, machinery and equipment | 23 | €156 | €0 | -€156 | -100% |
| Financial fixed assets | 28 | €720,700 | €720,700 | = | 0.0% |
| Current assets | 29/58 | €625,688 | €631,720 | +€6,032 | +1.0% |
| Stocks and contracts in progress | 3 | €13,977 | €13,977 | = | 0.0% |
| Stocks | 30/36 | €13,977 | €13,977 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €462,073 | €518,025 | +€55,952 | +12.1% |
| Trade receivables | 40 | €458,041 | €518,025 | +€59,984 | +13.1% |
| Other amounts receivable | 41 | €4,032 | - | -€4,032 | |
| Cash at bank and in hand | 54/58 | €149,638 | €99,718 | -€49,920 | -33.4% |
| Total equity and liabilities | 10/49 | €1,346,544 | €1,352,420 | +€5,876 | +0.4% |
| Equity | 10/15 | €350,480 | €344,194 | -€6,286 | -1.8% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Capital | 10 | €12,500 | - | -€12,500 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,100 | - | -€6,100 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €336,120 | €329,834 | -€6,286 | -1.9% |
| Amounts payable | 17/49 | €996,064 | €1,008,226 | +€12,162 | +1.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €706,186 | €645,556 | -€60,630 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €73,730 | - | -€73,730 | |
| Trade debts | 44 | €359,983 | €361,800 | +€1,817 | +0.5% |
| Suppliers | 440/4 | €359,983 | €361,800 | +€1,817 | +0.5% |
| Taxes, remuneration and social security | 45 | €13,171 | €16,418 | +€3,247 | +24.7% |
| Taxes | 450/3 | €13,171 | €16,418 | +€3,247 | +24.7% |
| Other amounts payable | 47/48 | €259,302 | €267,338 | +€8,036 | +3.1% |
| Accrued charges and deferred income | 492/3 | €289,878 | €362,671 | +€72,793 | +25.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156 | €156 | = | 0.0% |
| Other operating charges | 640/8 | €1,111 | €855 | -€257 | -23.1% |
| Gross operating margin | 9900 | €33,396 | -€4,097 | -€37,494 | |
| Operating profit (loss) | 9901 | €32,129 | -€5,108 | -€37,237 | |
| Financial income | 75/76B | €140 | - | -€140 | |
| Recurring financial income | 75 | €140 | - | -€140 | |
| Financial charges | 65/66B | €887 | €1,179 | +€291 | +32.8% |
| Recurring financial charges | 65 | €887 | €1,179 | +€291 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €31,382 | -€6,286 | -€37,669 | |
| Income taxes | 67/77 | €6,743 | - | -€6,743 | |
| Profit (loss) for the period | 9904 | €24,639 | -€6,286 | -€30,925 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,639 | -€6,286 | -€30,925 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.