DK-Pools: what changed
Two fiscal 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-Pools
Largest movements
- Stocks and contracts -€12,101
down €12,101 (-39.2%), from €30,895 to €18,794
- Receivables within one year -€2,193
down €2,193 (-11.3%), from €19,333 to €17,140
of which Trade receivables: -€5,213
- Deferred charges and accrued income -€716
down €716 (-100.0%), from €716 to €0
- Short-term financial debts -€15,149
down €15,149 (-72.4%), from €20,922 to €5,773
- Profit (loss) carried forward +€1,724
up €1,724 (+42.3%), from -€4,076 to -€2,352
- Trade debts -€1,563
down €1,563 (-7.5%), from €20,833 to €19,270
- Tax, wage and social debts -€834
down €834 (-32.6%), from €2,558 to €1,724
- Gross operating margin +€3,886
up €3,886 (+56.2%), from €6,913 to €10,799
- Staff costs +€3,474
new in 2024: €3,474
- Taxes +€1,724
up €1,724, from €0 to €1,724
- Financial charges +€431
up €431 (+21.2%), from €2,038 to €2,469
- Other operating charges +€143
up €143 (+18.0%), from €792 to €935
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,269 | €54,447 | -€15,822 | -22.5% |
| Fixed assets | 21/28 | €3,921 | €3,321 | -€600 | -15.3% |
| Tangible fixed assets | 22/27 | €2,196 | €1,596 | -€600 | -27.3% |
| Furniture and vehicles | 24 | €2,196 | €1,596 | -€600 | -27.3% |
| Financial fixed assets | 28 | €1,725 | €1,725 | = | 0.0% |
| Current assets | 29/58 | €66,348 | €51,126 | -€15,222 | -22.9% |
| Stocks and contracts in progress | 3 | €30,895 | €18,794 | -€12,101 | -39.2% |
| Stocks | 30/36 | €30,895 | €18,794 | -€12,101 | -39.2% |
| Amounts receivable within one year | 40/41 | €19,333 | €17,140 | -€2,193 | -11.3% |
| Trade receivables | 40 | €17,542 | €12,329 | -€5,213 | -29.7% |
| Other amounts receivable | 41 | €1,791 | €4,812 | +€3,021 | +168.7% |
| Current investments | 50/53 | €15,000 | €15,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €405 | €192 | -€213 | -52.6% |
| Deferred charges and accrued income | 490/1 | €716 | €0 | -€716 | -100.0% |
| Total equity and liabilities | 10/49 | €70,269 | €54,447 | -€15,822 | -22.5% |
| Equity | 10/15 | €25,956 | €27,680 | +€1,724 | +6.6% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €15,032 | €15,032 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Own shares acquired | 1312 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €32 | €32 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,076 | -€2,352 | +€1,724 | +42.3% |
| Amounts payable | 17/49 | €44,313 | €26,768 | -€17,545 | -39.6% |
| Amounts payable within one year | 42/48 | €44,313 | €26,768 | -€17,545 | -39.6% |
| Financial debts | 43 | €20,922 | €5,773 | -€15,149 | -72.4% |
| Credit institutions | 430/8 | €20,922 | €5,773 | -€15,149 | -72.4% |
| Trade debts | 44 | €20,833 | €19,270 | -€1,563 | -7.5% |
| Suppliers | 440/4 | €20,833 | €19,270 | -€1,563 | -7.5% |
| Taxes, remuneration and social security | 45 | €2,558 | €1,724 | -€834 | -32.6% |
| Taxes | 450/3 | €2,558 | €1,724 | -€834 | -32.6% |
| Remuneration, social security and pensions | 62 | - | €3,474 | +€3,474 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €600 | = | 0.0% |
| Other operating charges | 640/8 | €792 | €935 | +€143 | +18.0% |
| Gross operating margin | 9900 | €6,913 | €10,799 | +€3,886 | +56.2% |
| Operating profit (loss) | 9901 | €5,521 | €5,790 | +€269 | +4.9% |
| Financial income | 75/76B | €125 | €127 | +€1 | +1.2% |
| Recurring financial income | 75 | €125 | €127 | +€1 | +1.2% |
| Financial charges | 65/66B | €2,038 | €2,469 | +€431 | +21.2% |
| Recurring financial charges | 65 | €2,038 | €2,469 | +€431 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €3,609 | €3,448 | -€161 | -4.5% |
| Income taxes | 67/77 | €0 | €1,724 | +€1,724 | |
| Profit (loss) for the period | 9904 | €3,609 | €1,724 | -€1,885 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €3,609 | €1,724 | -€1,885 | -52.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.