DK-service plus: 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-service plus
Largest movements
- Cash +€28,207
up €28,207 (+133%), from €21,246 to €49,453
mainly Trade debts (+€40,438) and Net result for the year (+€22,484)
- Receivables within one year +€25,999
up €25,999 (+39.4%), from €65,922 to €91,921
of which Other amounts receivable: +€17,422
- Tangible fixed assets +€14,098
up €14,098 (+188%), from €7,514 to €21,612
of which Plant, machinery and equipment: +€13,299
- Deferred charges and accrued income +€2,721
up €2,721 (+282%), from €966 to €3,688
- Trade debts +€40,438
up €40,438 (+316%), from €12,801 to €53,239
- Reserves +€20,818
up €20,818 (+34.1%), from €61,121 to €81,939
- Tax, wage and social debts +€8,036
up €8,036 (+40.7%), from €19,727 to €27,762
- Write-downs +€25,424
new in 2025: €25,424
- Gross operating margin -€16,824
down €16,824 (-20.0%), from €84,221 to €67,397
- Taxes -€6,187
down €6,187 (-37.3%), from €16,609 to €10,422
- Depreciation +€2,491
up €2,491 (+524%), from €475 to €2,966
- Staff costs +€1,397
new in 2025: €1,397
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 | €95,648 | €166,673 | +€71,025 | +74.3% |
| Fixed assets | 21/28 | €7,514 | €21,612 | +€14,098 | +188% |
| Tangible fixed assets | 22/27 | €7,514 | €21,612 | +€14,098 | +188% |
| Plant, machinery and equipment | 23 | €5,415 | €18,713 | +€13,299 | +246% |
| Furniture and vehicles | 24 | €670 | €1,615 | +€945 | +141% |
| Other tangible fixed assets | 26 | €1,429 | €1,284 | -€146 | -10.2% |
| Current assets | 29/58 | €88,134 | €145,061 | +€56,927 | +64.6% |
| Amounts receivable within one year | 40/41 | €65,922 | €91,921 | +€25,999 | +39.4% |
| Trade receivables | 40 | €43,393 | €51,969 | +€8,577 | +19.8% |
| Other amounts receivable | 41 | €22,529 | €39,951 | +€17,422 | +77.3% |
| Cash at bank and in hand | 54/58 | €21,246 | €49,453 | +€28,207 | +133% |
| Deferred charges and accrued income | 490/1 | €966 | €3,688 | +€2,721 | +282% |
| Total equity and liabilities | 10/49 | €95,648 | €166,673 | +€71,025 | +74.3% |
| Equity | 10/15 | €63,121 | €83,939 | +€20,818 | +33.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €61,121 | €81,939 | +€20,818 | +34.1% |
| Distributable reserves | 133 | €61,121 | €81,939 | +€20,818 | +34.1% |
| Amounts payable | 17/49 | €32,527 | €82,734 | +€50,207 | +154% |
| Amounts payable within one year | 42/48 | €32,527 | €82,667 | +€50,140 | +154% |
| Trade debts | 44 | €12,801 | €53,239 | +€40,438 | +316% |
| Suppliers | 440/4 | €12,801 | €53,239 | +€40,438 | +316% |
| Taxes, remuneration and social security | 45 | €19,727 | €27,762 | +€8,036 | +40.7% |
| Taxes | 450/3 | €19,727 | €27,762 | +€8,036 | +40.7% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Accrued charges and deferred income | 492/3 | - | €67 | +€67 | |
| Remuneration, social security and pensions | 62 | - | €1,397 | +€1,397 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €475 | €2,966 | +€2,491 | +524% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €25,424 | +€25,424 | |
| Other operating charges | 640/8 | €3,796 | €2,752 | -€1,044 | -27.5% |
| Gross operating margin | 9900 | €84,221 | €67,397 | -€16,824 | -20.0% |
| Operating profit (loss) | 9901 | €79,950 | €34,858 | -€45,092 | -56.4% |
| Financial income | 75/76B | €434 | €1,288 | +€854 | +197% |
| Recurring financial income | 75 | €434 | €1,288 | +€854 | +197% |
| Financial charges | 65/66B | €2,654 | €3,240 | +€586 | +22.1% |
| Recurring financial charges | 65 | €2,654 | €3,240 | +€586 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €77,730 | €32,906 | -€44,824 | -57.7% |
| Income taxes | 67/77 | €16,609 | €10,422 | -€6,187 | -37.3% |
| Profit (loss) for the period | 9904 | €61,121 | €22,484 | -€38,637 | -63.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,121 | €22,484 | -€38,637 | -63.2% |
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 16 October 2026 via checked.be.