DKBT: 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.
DKBT
Largest movements
- Cash -€47,967
down €47,967 (-63.8%), from €75,163 to €27,197
mainly Investment in fixed assets (net) (-€63,309) and Net result for the year (-€26,773)
- Tangible fixed assets +€30,902
up €30,902 (+60.6%), from €51,003 to €81,905
of which Furniture and vehicles: +€39,225
- Receivables within one year +€21,740
up €21,740 (+44.9%), from €48,398 to €70,139
of which Trade receivables: +€26,024
- Tax, wage and social debts +€37,351
up €37,351 (+182%), from €20,570 to €57,921
of which Remuneration and social security: +€28,109
- Profit (loss) carried forward -€26,773
down €26,773 (-22.8%), from €117,515 to €90,742
- Advances received -€8,636
no longer reported in 2025 (was €8,636)
- Trade debts +€5,480
up €5,480 (+117%), from €4,687 to €10,168
- Current portion of long-term debt -€4,567
no longer reported in 2025 (was €4,567)
- Gross operating margin +€54,718
up €54,718 (+34.7%), from €157,648 to €212,366
- Staff costs +€51,387
up €51,387 (+42.4%), from €121,087 to €172,474
- Other operating charges +€28,728
up €28,728 (+417%), from €6,888 to €35,616
- Depreciation -€2,592
down €2,592 (-7.4%), from €35,000 to €32,408
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 | €175,991 | €180,091 | +€4,100 | +2.3% |
| Fixed assets | 21/28 | €51,003 | €81,905 | +€30,902 | +60.6% |
| Tangible fixed assets | 22/27 | €51,003 | €81,905 | +€30,902 | +60.6% |
| Land and buildings | 22 | €688 | €618 | -€70 | -10.2% |
| Plant, machinery and equipment | 23 | €21,870 | €13,616 | -€8,254 | -37.7% |
| Furniture and vehicles | 24 | €28,445 | €67,671 | +€39,225 | +138% |
| Current assets | 29/58 | €124,988 | €98,186 | -€26,802 | -21.4% |
| Stocks and contracts in progress | 3 | €1,021 | €0 | -€1,021 | -100% |
| Stocks | 30/36 | €1,021 | €0 | -€1,021 | -100% |
| Amounts receivable within one year | 40/41 | €48,398 | €70,139 | +€21,740 | +44.9% |
| Trade receivables | 40 | €27,810 | €53,833 | +€26,024 | +93.6% |
| Other amounts receivable | 41 | €20,589 | €16,306 | -€4,283 | -20.8% |
| Cash at bank and in hand | 54/58 | €75,163 | €27,197 | -€47,967 | -63.8% |
| Deferred charges and accrued income | 490/1 | €405 | €851 | +€445 | +110% |
| Total equity and liabilities | 10/49 | €175,991 | €180,091 | +€4,100 | +2.3% |
| Equity | 10/15 | €136,115 | €109,342 | -€26,773 | -19.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,515 | €90,742 | -€26,773 | -22.8% |
| Amounts payable | 17/49 | €39,876 | €70,749 | +€30,873 | +77.4% |
| Amounts payable within one year | 42/48 | €39,876 | €70,749 | +€30,873 | +77.4% |
| Current portion of amounts payable after more than one year | 42 | €4,567 | - | -€4,567 | |
| Trade debts | 44 | €4,687 | €10,168 | +€5,480 | +117% |
| Suppliers | 440/4 | €4,687 | €10,168 | +€5,480 | +117% |
| Advances received on contracts in progress | 46 | €8,636 | - | -€8,636 | |
| Taxes, remuneration and social security | 45 | €20,570 | €57,921 | +€37,351 | +182% |
| Taxes | 450/3 | €20,021 | €29,263 | +€9,242 | +46.2% |
| Remuneration and social security | 454/9 | €550 | €28,658 | +€28,109 | +5,114% |
| Other amounts payable | 47/48 | €1,415 | €2,660 | +€1,245 | +88.0% |
| Remuneration, social security and pensions | 62 | €121,087 | €172,474 | +€51,387 | +42.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,000 | €32,408 | -€2,592 | -7.4% |
| Other operating charges | 640/8 | €6,888 | €35,616 | +€28,728 | +417% |
| Gross operating margin | 9900 | €157,648 | €212,366 | +€54,718 | +34.7% |
| Operating profit (loss) | 9901 | -€5,327 | -€28,132 | -€22,805 | -428% |
| Financial income | 75/76B | €3,596 | €2,932 | -€664 | -18.5% |
| Recurring financial income | 75 | €3,596 | €2,932 | -€664 | -18.5% |
| Financial charges | 65/66B | €774 | €1,574 | +€799 | +103% |
| Recurring financial charges | 65 | €774 | €1,574 | +€799 | +103% |
| Profit (loss) for the period before taxes | 9903 | -€2,505 | -€26,773 | -€24,269 | -969% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,505 | -€26,773 | -€24,269 | -969% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,505 | -€26,773 | -€24,269 | -969% |
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 24 October 2026 via checked.be.