DK Move: 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 Move
Largest movements
- Tangible fixed assets +€172,526
up €172,526 (+36777.3%), from €469 to €172,995
of which Land and buildings: +€172,682
- Cash -€19,313
down €19,313 (-52.3%), from €36,963 to €17,650
mainly Investment in fixed assets (net) (-€176,647) and Receivables after one year (-€6,000)
- Receivables after one year +€6,000
new in 2025: €6,000
- Receivables within one year +€2,887
up €2,887 (+76.6%), from €3,771 to €6,658
- Debts after one year +€152,569
new in 2025: €152,569
- Reserves +€10,180
up €10,180 (+27.4%), from €37,181 to €47,360
- Gross operating margin -€5,136
down €5,136 (-20.6%), from €24,986 to €19,850
- Depreciation +€3,965
up €3,965 (+2545.0%), from €156 to €4,121
- Taxes -€2,159
down €2,159 (-37.4%), from €5,771 to €3,611
- Financial charges +€1,258
up €1,258 (+2541.6%), from €50 to €1,308
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.
Cash bridge derived
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 | €41,204 | €203,303 | +€162,100 | +393.4% |
| Fixed assets | 21/28 | €469 | €172,995 | +€172,526 | +36777.3% |
| Tangible fixed assets | 22/27 | €469 | €172,995 | +€172,526 | +36777.3% |
| Land and buildings | 22 | - | €172,682 | +€172,682 | |
| Furniture and vehicles | 24 | €469 | €313 | -€156 | -33.2% |
| Current assets | 29/58 | €40,735 | €30,308 | -€10,426 | -25.6% |
| Amounts receivable after more than one year | 29 | - | €6,000 | +€6,000 | |
| Other amounts receivable | 291 | - | €6,000 | +€6,000 | |
| Amounts receivable within one year | 40/41 | €3,771 | €6,658 | +€2,887 | +76.6% |
| Other amounts receivable | 41 | €3,771 | €6,658 | +€2,887 | +76.6% |
| Cash at bank and in hand | 54/58 | €36,963 | €17,650 | -€19,313 | -52.3% |
| Total equity and liabilities | 10/49 | €41,204 | €203,303 | +€162,100 | +393.4% |
| Equity | 10/15 | €40,181 | €50,360 | +€10,180 | +25.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €37,181 | €47,360 | +€10,180 | +27.4% |
| Distributable reserves | 133 | €37,181 | €47,360 | +€10,180 | +27.4% |
| Amounts payable | 17/49 | €1,023 | €152,943 | +€151,920 | +14850.4% |
| Amounts payable after more than one year | 17 | - | €152,569 | +€152,569 | |
| Financial debts | 170/4 | - | €152,569 | +€152,569 | |
| Amounts payable within one year | 42/48 | €1,023 | €374 | -€649 | -63.5% |
| Trade debts | 44 | €123 | €374 | +€251 | +203.8% |
| Suppliers | 440/4 | €123 | €374 | +€251 | +203.8% |
| Taxes, remuneration and social security | 45 | €900 | - | -€900 | |
| Taxes | 450/3 | €900 | - | -€900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156 | €4,121 | +€3,965 | +2545.0% |
| Other operating charges | 640/8 | €385 | €630 | +€245 | +63.5% |
| Gross operating margin | 9900 | €24,986 | €19,850 | -€5,136 | -20.6% |
| Operating profit (loss) | 9901 | €24,445 | €15,099 | -€9,346 | -38.2% |
| Financial income | 75/76B | €40 | - | -€40 | |
| Recurring financial income | 75 | €40 | - | -€40 | |
| Financial charges | 65/66B | €50 | €1,308 | +€1,258 | +2541.6% |
| Recurring financial charges | 65 | €50 | €1,308 | +€1,258 | +2541.6% |
| Profit (loss) for the period before taxes | 9903 | €24,435 | €13,791 | -€10,644 | -43.6% |
| Income taxes | 67/77 | €5,771 | €3,611 | -€2,159 | -37.4% |
| Profit (loss) for the period | 9904 | €18,665 | €10,180 | -€8,485 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,665 | €10,180 | -€8,485 | -45.5% |
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 9 October 2026 via checked.be.