DK&P: 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&P
Largest movements
- Receivables within one year +€28,668
up €28,668 (+149.2%), from €19,218 to €47,886
of which Other amounts receivable: +€25,884
- Tangible fixed assets -€15,134
down €15,134 (-53.4%), from €28,343 to €13,209
- Cash +€9,436
up €9,436 (+287.4%), from €3,283 to €12,719
mainly Tax, wage and social debts (+€19,974) and Depreciation (+€15,134)
- Deferred charges and accrued income +€2,283
up €2,283 (+138.7%), from €1,646 to €3,929
- Tax, wage and social debts +€19,974
up €19,974 (+176.5%), from €11,316 to €31,290
of which Taxes: +€21,557
- Profit (loss) carried forward +€15,002
up €15,002 (+60.5%), from -€24,789 to -€9,786
- Debts after one year -€9,411
no longer reported in 2025 (was €9,411)
- Other debts +€1,360
new in 2025: €1,360
- Trade debts -€1,322
down €1,322 (-100.0%), from €1,322 to €0
- Gross operating margin +€17,285
up €17,285 (+22.2%), from €77,755 to €95,040
- Taxes +€4,634
up €4,634 (+105.1%), from €4,407 to €9,041
- Staff costs +€4,277
up €4,277 (+8.4%), from €50,797 to €55,074
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 | €55,230 | €80,483 | +€25,253 | +45.7% |
| Fixed assets | 21/28 | €31,083 | €15,949 | -€15,134 | -48.7% |
| Tangible fixed assets | 22/27 | €28,343 | €13,209 | -€15,134 | -53.4% |
| Furniture and vehicles | 24 | €28,343 | €13,209 | -€15,134 | -53.4% |
| Financial fixed assets | 28 | €2,740 | €2,740 | = | 0.0% |
| Current assets | 29/58 | €24,147 | €64,534 | +€40,387 | +167.3% |
| Amounts receivable within one year | 40/41 | €19,218 | €47,886 | +€28,668 | +149.2% |
| Trade receivables | 40 | €4,654 | €7,439 | +€2,785 | +59.8% |
| Other amounts receivable | 41 | €14,564 | €40,447 | +€25,884 | +177.7% |
| Cash at bank and in hand | 54/58 | €3,283 | €12,719 | +€9,436 | +287.4% |
| Deferred charges and accrued income | 490/1 | €1,646 | €3,929 | +€2,283 | +138.7% |
| Total equity and liabilities | 10/49 | €55,230 | €80,483 | +€25,253 | +45.7% |
| Equity | 10/15 | €32,831 | €47,834 | +€15,002 | +45.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €54,620 | €54,620 | = | 0.0% |
| Distributable reserves | 133 | €54,620 | €54,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,789 | -€9,786 | +€15,002 | +60.5% |
| Amounts payable | 17/49 | €22,398 | €32,650 | +€10,251 | +45.8% |
| Amounts payable after more than one year | 17 | €9,411 | - | -€9,411 | |
| Financial debts | 170/4 | €9,411 | - | -€9,411 | |
| Amounts payable within one year | 42/48 | €12,638 | €32,650 | +€20,012 | +158.3% |
| Trade debts | 44 | €1,322 | €0 | -€1,322 | -100.0% |
| Suppliers | 440/4 | €1,322 | €0 | -€1,322 | -100.0% |
| Taxes, remuneration and social security | 45 | €11,316 | €31,290 | +€19,974 | +176.5% |
| Taxes | 450/3 | €8,803 | €30,360 | +€21,557 | +244.9% |
| Remuneration and social security | 454/9 | €2,512 | €929 | -€1,583 | -63.0% |
| Other amounts payable | 47/48 | - | €1,360 | +€1,360 | |
| Accrued charges and deferred income | 492/3 | €350 | - | -€350 | |
| Remuneration, social security and pensions | 62 | €50,797 | €55,074 | +€4,277 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,255 | €15,134 | -€122 | -0.8% |
| Other operating charges | 640/8 | €2,202 | €1,271 | -€931 | -42.3% |
| Gross operating margin | 9900 | €77,755 | €95,040 | +€17,285 | +22.2% |
| Operating profit (loss) | 9901 | €9,501 | €23,561 | +€14,061 | +148.0% |
| Financial income | 75/76B | €436 | €1,179 | +€743 | +170.6% |
| Recurring financial income | 75 | €436 | €1,179 | +€743 | +170.6% |
| Financial charges | 65/66B | €675 | €697 | +€23 | +3.4% |
| Recurring financial charges | 65 | €675 | €697 | +€23 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €9,262 | €24,043 | +€14,781 | +159.6% |
| Income taxes | 67/77 | €4,407 | €9,041 | +€4,634 | +105.1% |
| Profit (loss) for the period | 9904 | €4,855 | €15,002 | +€10,147 | +209.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,855 | €15,002 | +€10,147 | +209.0% |
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 12 October 2026 via checked.be.