DKB Concept: 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.
DKB Concept
Largest movements
- Cash +€170,519
up €170,519 (+130%), from €131,083 to €301,603
mainly Other debts (+€200,000) and Net result for the year (+€95,571)
- Deferred charges and accrued income +€35,925
up €35,925 (+4,598%), from €781 to €36,706
- Receivables within one year -€25,282
down €25,282 (-9.3%), from €272,425 to €247,143
of which Other amounts receivable: -€42,275
- Tangible fixed assets -€14,177
down €14,177 (-60.5%), from €23,449 to €9,272
- Intangible fixed assets -€12,521
down €12,521 (-100%), from €12,521 to €0
- Other debts +€200,000
up €200,000, from €0 to €200,000
- Reserves -€104,429
down €104,429 (-26.9%), from €388,693 to €284,264
- Trade debts +€59,476
up €59,476 (+200%), from €29,665 to €89,141
- Gross operating margin +€56,178
up €56,178 (+42.5%), from €132,306 to €188,485
- Taxes +€17,504
up €17,504 (+122%), from €14,396 to €31,900
- Depreciation -€12,521
down €12,521 (-31.9%), from €39,218 to €26,697
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 | €440,259 | €595,324 | +€155,064 | +35.2% |
| Fixed assets | 21/28 | €35,969 | €9,872 | -€26,097 | -72.6% |
| Intangible fixed assets | 21 | €12,521 | €0 | -€12,521 | -100% |
| Tangible fixed assets | 22/27 | €23,449 | €9,272 | -€14,177 | -60.5% |
| Plant, machinery and equipment | 23 | €23,449 | €9,272 | -€14,177 | -60.5% |
| Financial fixed assets | 28 | - | €600 | +€600 | |
| Current assets | 29/58 | €404,290 | €585,452 | +€181,162 | +44.8% |
| Amounts receivable within one year | 40/41 | €272,425 | €247,143 | -€25,282 | -9.3% |
| Trade receivables | 40 | €221,194 | €238,187 | +€16,993 | +7.7% |
| Other amounts receivable | 41 | €51,231 | €8,956 | -€42,275 | -82.5% |
| Cash at bank and in hand | 54/58 | €131,083 | €301,603 | +€170,519 | +130% |
| Deferred charges and accrued income | 490/1 | €781 | €36,706 | +€35,925 | +4,598% |
| Total equity and liabilities | 10/49 | €440,259 | €595,324 | +€155,064 | +35.2% |
| Equity | 10/15 | €408,693 | €304,264 | -€104,429 | -25.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €388,693 | €284,264 | -€104,429 | -26.9% |
| Distributable reserves | 133 | €388,693 | €284,264 | -€104,429 | -26.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €31,566 | €291,060 | +€259,494 | +822% |
| Amounts payable within one year | 42/48 | €31,561 | €291,037 | +€259,476 | +822% |
| Trade debts | 44 | €29,665 | €89,141 | +€59,476 | +200% |
| Suppliers | 440/4 | €29,665 | €89,141 | +€59,476 | +200% |
| Taxes, remuneration and social security | 45 | €1,896 | €1,896 | = | 0.0% |
| Taxes | 450/3 | €1,896 | €1,896 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €200,000 | +€200,000 | |
| Accrued charges and deferred income | 492/3 | €5 | €22 | +€17 | +328% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,218 | €26,697 | -€12,521 | -31.9% |
| Other operating charges | 640/8 | €36,082 | €34,202 | -€1,880 | -5.2% |
| Gross operating margin | 9900 | €132,306 | €188,485 | +€56,178 | +42.5% |
| Operating profit (loss) | 9901 | €57,007 | €127,585 | +€70,578 | +124% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €122 | €114 | -€8 | -6.9% |
| Recurring financial charges | 65 | €122 | €114 | -€8 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €56,884 | €127,471 | +€70,587 | +124% |
| Income taxes | 67/77 | €14,396 | €31,900 | +€17,504 | +122% |
| Profit (loss) for the period | 9904 | €42,488 | €95,571 | +€53,083 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €42,488 | €95,571 | +€53,083 | +125% |
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 30 October 2026 via checked.be.