DKA: 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.
DKA
Largest movements
- Receivables within one year +€54,502
new in 2025: €54,502
- Tangible fixed assets -€39,162
down €39,162 (-16.6%), from €235,885 to €196,723
of which Furniture and vehicles: -€36,588
- Cash +€28,829
up €28,829 (+311.5%), from €9,255 to €38,084
mainly Net result for the year (+€66,454) and Other debts (+€64,055)
- Intangible fixed assets -€18,444
down €18,444 (-100.0%), from €18,444 to €0
- Other debts +€64,055
up €64,055 (+2670.0%), from €2,399 to €66,454
- Debts after one year -€27,918
down €27,918 (-30.1%), from €92,670 to €64,752
- Current portion of long-term debt -€11,818
down €11,818 (-28.1%), from €42,009 to €30,191
- Gross operating margin -€33,641
down €33,641 (-17.1%), from €196,700 to €163,059
- Taxes -€15,859
down €15,859 (-46.3%), from €34,217 to €18,358
- Depreciation +€7,747
up €7,747 (+17.1%), from €45,425 to €53,172
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 | €284,004 | €309,678 | +€25,674 | +9.0% |
| Fixed assets | 21/28 | €254,329 | €199,423 | -€54,906 | -21.6% |
| Intangible fixed assets | 21 | €18,444 | €0 | -€18,444 | -100.0% |
| Tangible fixed assets | 22/27 | €235,885 | €196,723 | -€39,162 | -16.6% |
| Land and buildings | 22 | - | €1,808 | +€1,808 | |
| Plant, machinery and equipment | 23 | €8,291 | €10,770 | +€2,479 | +29.9% |
| Furniture and vehicles | 24 | €142,989 | €106,401 | -€36,588 | -25.6% |
| Other tangible fixed assets | 26 | €84,604 | €77,743 | -€6,861 | -8.1% |
| Financial fixed assets | 28 | - | €2,700 | +€2,700 | |
| Current assets | 29/58 | €29,676 | €110,256 | +€80,580 | +271.5% |
| Amounts receivable within one year | 40/41 | - | €54,502 | +€54,502 | |
| Other amounts receivable | 41 | - | €54,502 | +€54,502 | |
| Cash at bank and in hand | 54/58 | €9,255 | €38,084 | +€28,829 | +311.5% |
| Deferred charges and accrued income | 490/1 | €20,421 | €17,670 | -€2,751 | -13.5% |
| Total equity and liabilities | 10/49 | €284,004 | €309,678 | +€25,674 | +9.0% |
| Equity | 10/15 | €129,982 | €129,982 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €124,982 | €124,982 | = | 0.0% |
| Distributable reserves | 133 | €124,982 | €124,982 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €154,023 | €179,697 | +€25,674 | +16.7% |
| Amounts payable after more than one year | 17 | €92,670 | €64,752 | -€27,918 | -30.1% |
| Financial debts | 170/4 | €92,670 | €64,752 | -€27,918 | -30.1% |
| Amounts payable within one year | 42/48 | €61,352 | €114,677 | +€53,324 | +86.9% |
| Current portion of amounts payable after more than one year | 42 | €42,009 | €30,191 | -€11,818 | -28.1% |
| Trade debts | 44 | €6,714 | €8,814 | +€2,099 | +31.3% |
| Suppliers | 440/4 | €6,714 | €8,814 | +€2,099 | +31.3% |
| Taxes, remuneration and social security | 45 | €10,230 | €9,217 | -€1,013 | -9.9% |
| Taxes | 450/3 | €10,230 | €9,217 | -€1,013 | -9.9% |
| Other amounts payable | 47/48 | €2,399 | €66,454 | +€64,055 | +2670.0% |
| Accrued charges and deferred income | 492/3 | - | €268 | +€268 | |
| Non-recurring operating income | 76A | - | €28,540 | +€28,540 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,425 | €53,172 | +€7,747 | +17.1% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | - | €19,291 | +€19,291 | |
| Gross operating margin | 9900 | €196,700 | €163,059 | -€33,641 | -17.1% |
| Operating profit (loss) | 9901 | €150,762 | €90,069 | -€60,693 | -40.3% |
| Financial income | 75/76B | €1,439 | €420 | -€1,019 | -70.8% |
| Recurring financial income | 75 | €1,439 | €420 | -€1,019 | -70.8% |
| Financial charges | 65/66B | €4,945 | €5,676 | +€731 | +14.8% |
| Recurring financial charges | 65 | €4,945 | €5,676 | +€731 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €147,255 | €84,812 | -€62,443 | -42.4% |
| Income taxes | 67/77 | €34,217 | €18,358 | -€15,859 | -46.3% |
| Profit (loss) for the period | 9904 | €113,038 | €66,454 | -€46,584 | -41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €113,038 | €66,454 | -€46,584 | -41.2% |
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 11 October 2026 via checked.be.