DKB Partners: 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.
What changed
DKB Partners
NACE 64.210, Activities of holding companies
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€19,595
2024 · -€412,696+€432,291
Equity
€5.4m
2024 · €5.4m+€19,595
Cash
€229,275
2024 · €156,220+€73,055
Balance sheet total
€9.4m
2024 · €9.0m+€376,397
Largest movements
Assets
- Receivables within one year +€303,207
up €303,207 (+24.1%), from €1.3m to €1.6m
of which Other amounts receivable: +€253,641
Equity and liabilities
- Other debts +€193,476
up €193,476 (+15.5%), from €1.2m to €1.4m
Income statement
- Services and other goods -€343,495
down €343,495 (-37.7%), from €910,305 to €566,810
- Turnover +€118,956
up €118,956 (+22.7%), from €523,394 to €642,350
- Other operating charges +€16,011
up €16,011 (+1475.0%), from €1,086 to €17,096
- Financial charges +€11,251
up €11,251 (+29.3%), from €38,452 to €49,703
- Taxes +€9,000
new in 2025: €9,000
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.
Result 2024
-€412,696
Turnover
+€118,956
Services and other goods
+€343,495
Other operating charges
-€16,011
Financial income
+€6,103
Financial charges
-€11,251
Taxes
-€9,000
Result 2025
€19,595
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.
From operations
-€33,699
Investment
€0
Financing
+€106,754
Cash 2024
€156,220
From operations (derived)
-€33,699
Net result for the year
+€19,595
Receivables within one year
-€303,207
Deferred charges and accrued income
-€136
Trade debts
+€66,533
Tax, wage and social debts
-€9,960
Other debts
+€193,476
Financing
+€106,754
Debts after one year
+€48,884
Current portion of long-term debt
+€61,481
Short-term financial debts
-€3,612
Cash 2025
€229,275
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,984,468 | €9,360,865 | +€376,397 | +4.2% |
| Fixed assets | 21/28 | €6,569,715 | €6,569,715 | = | 0.0% |
| Financial fixed assets | 28 | €6,569,715 | €6,569,715 | = | 0.0% |
| Affiliated companies | 280/1 | €6,569,715 | €6,569,715 | = | 0.0% |
| Participating interests | 280 | €6,569,715 | €6,569,715 | = | 0.0% |
| Current assets | 29/58 | €2,414,753 | €2,791,150 | +€376,397 | +15.6% |
| Amounts receivable after more than one year | 29 | €999,998 | €999,998 | = | 0.0% |
| Other amounts receivable | 291 | €999,998 | €999,998 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,258,535 | €1,561,741 | +€303,207 | +24.1% |
| Trade receivables | 40 | - | €49,565 | +€49,565 | |
| Other amounts receivable | 41 | €1,258,535 | €1,512,176 | +€253,641 | +20.2% |
| Cash at bank and in hand | 54/58 | €156,220 | €229,275 | +€73,055 | +46.8% |
| Deferred charges and accrued income | 490/1 | - | €136 | +€136 | |
| Total equity and liabilities | 10/49 | €8,984,468 | €9,360,865 | +€376,397 | +4.2% |
| Equity | 10/15 | €5,376,318 | €5,395,913 | +€19,595 | +0.4% |
| Contributions | 10/11 | €5,749,998 | €5,749,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€373,679 | -€354,084 | +€19,595 | +5.2% |
| Amounts payable | 17/49 | €3,608,150 | €3,964,952 | +€356,802 | +9.9% |
| Amounts payable after more than one year | 17 | €2,100,000 | €2,148,884 | +€48,884 | +2.3% |
| Financial debts | 170/4 | €2,100,000 | €2,148,884 | +€48,884 | +2.3% |
| Credit institutions | 173 | - | €48,884 | +€48,884 | |
| Other loans | 174 | €2,100,000 | €2,100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,488,200 | €1,796,118 | +€307,918 | +20.7% |
| Current portion of amounts payable after more than one year | 42 | - | €61,481 | +€61,481 | |
| Financial debts | 43 | €5,882 | €2,270 | -€3,612 | -61.4% |
| Credit institutions | 430/8 | €5,882 | €2,270 | -€3,612 | -61.4% |
| Trade debts | 44 | €226,028 | €292,562 | +€66,533 | +29.4% |
| Suppliers | 440/4 | €226,028 | €292,562 | +€66,533 | +29.4% |
| Taxes, remuneration and social security | 45 | €9,960 | - | -€9,960 | |
| Taxes | 450/3 | €9,960 | - | -€9,960 | |
| Other amounts payable | 47/48 | €1,246,330 | €1,439,805 | +€193,476 | +15.5% |
| Accrued charges and deferred income | 492/3 | €19,950 | €19,950 | = | 0.0% |
| Operating income | 70/76A | €523,394 | €642,350 | +€118,956 | +22.7% |
| Turnover | 70 | €523,394 | €642,350 | +€118,956 | +22.7% |
| Operating charges | 60/66A | €911,390 | €583,906 | -€327,484 | -35.9% |
| Services and other goods | 61 | €910,305 | €566,810 | -€343,495 | -37.7% |
| Other operating charges | 640/8 | €1,086 | €17,096 | +€16,011 | +1475.0% |
| Operating profit (loss) | 9901 | -€387,996 | €58,444 | +€446,440 | |
| Financial income | 75/76B | €13,752 | €19,855 | +€6,103 | +44.4% |
| Recurring financial income | 75 | €13,752 | €19,855 | +€6,103 | +44.4% |
| Income from current assets | 751 | €13,752 | €19,855 | +€6,103 | +44.4% |
| Financial charges | 65/66B | €38,452 | €49,703 | +€11,251 | +29.3% |
| Recurring financial charges | 65 | €38,452 | €49,703 | +€11,251 | +29.3% |
| Debt charges | 650 | €38,064 | €49,388 | +€11,324 | +29.8% |
| Other financial charges | 652/9 | €388 | €315 | -€73 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | -€412,696 | €28,595 | +€441,291 | |
| Income taxes | 67/77 | - | €9,000 | +€9,000 | |
| Taxes | 670/3 | - | €9,000 | +€9,000 | |
| Profit (loss) for the period | 9904 | -€412,696 | €19,595 | +€432,291 | |
| Profit (loss) for the period to be appropriated | 9905 | -€412,696 | €19,595 | +€432,291 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.