DKB-Werken: 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-Werken
Largest movements
- Tangible fixed assets -€22,137
down €22,137 (-18.7%), from €118,264 to €96,127
of which Leasing and similar rights: -€20,569
- Debts after one year -€15,473
down €15,473 (-21.2%), from €72,865 to €57,392
- Reserves -€9,687
down €9,687 (-32.0%), from €30,268 to €20,581
- Trade debts +€1,779
up €1,779 (+141.1%), from €1,260 to €3,039
- Gross operating margin -€8,712
down €8,712 (-23.1%), from €37,791 to €29,079
- Depreciation +€2,465
up €2,465 (+12.5%), from €19,672 to €22,137
- Taxes -€877
down €877 (-43.6%), from €2,013 to €1,136
- Other operating charges -€402
down €402 (-26.4%), from €1,521 to €1,119
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 | €135,114 | €114,624 | -€20,490 | -15.2% |
| Fixed assets | 21/28 | €119,449 | €97,702 | -€21,747 | -18.2% |
| Tangible fixed assets | 22/27 | €118,264 | €96,127 | -€22,137 | -18.7% |
| Plant, machinery and equipment | 23 | €1,870 | €1,061 | -€809 | -43.3% |
| Furniture and vehicles | 24 | €759 | - | -€759 | |
| Leasing and similar rights | 25 | €115,635 | €95,066 | -€20,569 | -17.8% |
| Financial fixed assets | 28 | €1,185 | €1,575 | +€390 | +32.9% |
| Current assets | 29/58 | €15,665 | €16,922 | +€1,257 | +8.0% |
| Stocks and contracts in progress | 3 | - | €750 | +€750 | |
| Contracts in progress | 37 | - | €750 | +€750 | |
| Amounts receivable within one year | 40/41 | €14,902 | €16,172 | +€1,270 | +8.5% |
| Trade receivables | 40 | €13,026 | €15,167 | +€2,141 | +16.4% |
| Other amounts receivable | 41 | €1,876 | €1,005 | -€871 | -46.4% |
| Cash at bank and in hand | 54/58 | €763 | - | -€763 | |
| Total equity and liabilities | 10/49 | €135,114 | €114,624 | -€20,490 | -15.2% |
| Equity | 10/15 | €35,268 | €25,581 | -€9,687 | -27.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,268 | €20,581 | -€9,687 | -32.0% |
| Distributable reserves | 133 | €30,268 | €20,581 | -€9,687 | -32.0% |
| Amounts payable | 17/49 | €99,846 | €89,043 | -€10,803 | -10.8% |
| Amounts payable after more than one year | 17 | €72,865 | €57,392 | -€15,473 | -21.2% |
| Financial debts | 170/4 | €72,865 | €57,392 | -€15,473 | -21.2% |
| Amounts payable within one year | 42/48 | €26,910 | €31,556 | +€4,646 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €14,634 | €15,473 | +€839 | +5.7% |
| Financial debts | 43 | - | €957 | +€957 | |
| Credit institutions | 430/8 | - | €957 | +€957 | |
| Trade debts | 44 | €1,260 | €3,039 | +€1,779 | +141.1% |
| Suppliers | 440/4 | €1,260 | €3,039 | +€1,779 | +141.1% |
| Taxes, remuneration and social security | 45 | €6,814 | €6,649 | -€165 | -2.4% |
| Taxes | 450/3 | €4,814 | €4,649 | -€165 | -3.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €4,201 | €5,438 | +€1,237 | +29.4% |
| Accrued charges and deferred income | 492/3 | €72 | €96 | +€24 | +33.0% |
| Non-recurring operating income | 76A | €8,244 | - | -€8,244 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,672 | €22,137 | +€2,465 | +12.5% |
| Other operating charges | 640/8 | €1,521 | €1,119 | -€402 | -26.4% |
| Gross operating margin | 9900 | €37,791 | €29,079 | -€8,712 | -23.1% |
| Operating profit (loss) | 9901 | €16,598 | €5,823 | -€10,776 | -64.9% |
| Financial charges | 65/66B | €4,427 | €4,374 | -€54 | -1.2% |
| Recurring financial charges | 65 | €4,427 | €4,374 | -€54 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €12,171 | €1,449 | -€10,722 | -88.1% |
| Income taxes | 67/77 | €2,013 | €1,136 | -€877 | -43.6% |
| Profit (loss) for the period | 9904 | €10,158 | €313 | -€9,845 | -96.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,158 | €313 | -€9,845 | -96.9% |
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 9 October 2026 via checked.be.