DKC: 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.
What changed
DKC
NACE 96.999, Other personal services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€541,467
2024 · -€56,935+€598,402
Equity
€2.1m
2024 · €1.6m+€541,467
Cash
€26,648
2024 · €7,315+€19,333
Balance sheet total
€5.6m
2024 · €5.1m+€572,918
Largest movements
Assets
- Tangible fixed assets +€552,319
up €552,319 (+11.2%), from €4.9m to €5.5m
of which Land and buildings: +€536,066
Equity and liabilities
- Reserves +€541,467
up €541,467 (+41.1%), from €1.3m to €1.9m
of which Tax-exempt reserves: +€599,484
- Other debts -€263,625
down €263,625 (-45.0%), from €585,535 to €321,911
- Provisions +€199,828
up €199,828 (+306%), from €65,315 to €265,143
- Debts after one year +€186,301
up €186,301 (+7.7%), from €2.4m to €2.6m
- Tax, wage and social debts -€132,844
down €132,844 (-85.8%), from €154,902 to €22,058
of which Taxes: -€139,864
Income statement
- Gross operating margin +€855,568
up €855,568 (+171%), from €499,344 to €1.4m
- Depreciation +€33,759
up €33,759 (+11.3%), from €297,624 to €331,383
- Financial charges +€17,167
up €17,167 (+25.8%), from €66,477 to €83,643
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
-€56,935
Gross operating margin
+€855,568
Staff costs
-€11,980
Depreciation
-€33,759
Other operating charges
+€1,489
Other operating items
+€8,000
Financial income
+€23
Financial charges
-€17,167
Taxes
+€1,696
Deferred taxes and other
-€205,468
Result 2025
€541,467
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€681,338
Investment
-€883,702
Financing
+€221,697
Cash 2024
€7,315
From operations (derived)
+€681,338
Net result for the year
+€541,467
Depreciation
+€331,383
Receivables within one year
+€5,619
Deferred charges and accrued income
-€6,885
Provisions
+€199,828
Trade debts
+€6,395
Tax, wage and social debts
-€132,844
Other debts
-€263,625
Investment (derived)
-€883,702
Investment in fixed assets (net)
-€883,702
Financing
+€221,697
Debts after one year
+€186,301
Current portion of long-term debt
+€37,930
Short-term financial debts
-€2,534
Cash 2025
€26,648
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,052,514 | €5,625,432 | +€572,918 | +11.3% |
| Fixed assets | 21/28 | €4,921,330 | €5,473,650 | +€552,319 | +11.2% |
| Tangible fixed assets | 22/27 | €4,921,330 | €5,473,650 | +€552,319 | +11.2% |
| Land and buildings | 22 | €4,874,056 | €5,410,123 | +€536,066 | +11.0% |
| Furniture and vehicles | 24 | €47,274 | €63,527 | +€16,253 | +34.4% |
| Current assets | 29/58 | €131,183 | €151,782 | +€20,599 | +15.7% |
| Amounts receivable within one year | 40/41 | €112,556 | €106,937 | -€5,619 | -5.0% |
| Trade receivables | 40 | €64,372 | €100,236 | +€35,864 | +55.7% |
| Other amounts receivable | 41 | €48,184 | €6,701 | -€41,483 | -86.1% |
| Current investments | 50/53 | €0 | €0 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,315 | €26,648 | +€19,333 | +264% |
| Deferred charges and accrued income | 490/1 | €11,313 | €18,198 | +€6,885 | +60.9% |
| Total equity and liabilities | 10/49 | €5,052,514 | €5,625,432 | +€572,918 | +11.3% |
| Equity | 10/15 | €1,578,353 | €2,119,820 | +€541,467 | +34.3% |
| Contributions | 10/11 | €261,973 | €261,973 | = | 0.0% |
| Capital | 10 | €261,973 | €261,973 | = | 0.0% |
| Issued capital | 100 | €261,973 | €261,973 | = | 0.0% |
| Reserves | 13 | €1,316,380 | €1,857,847 | +€541,467 | +41.1% |
| Non-distributable reserves | 130/1 | €26,197 | €26,197 | = | 0.0% |
| Legal reserve | 130 | €26,197 | €26,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €195,945 | €795,429 | +€599,484 | +306% |
| Distributable reserves | 133 | €1,094,238 | €1,036,221 | -€58,017 | -5.3% |
| Provisions and deferred taxes | 16 | €65,315 | €265,143 | +€199,828 | +306% |
| Deferred taxes | 168 | €65,315 | €265,143 | +€199,828 | +306% |
| Amounts payable | 17/49 | €3,408,845 | €3,240,469 | -€168,377 | -4.9% |
| Amounts payable after more than one year | 17 | €2,406,839 | €2,593,140 | +€186,301 | +7.7% |
| Financial debts | 170/4 | €2,406,839 | €2,593,140 | +€186,301 | +7.7% |
| Amounts payable within one year | 42/48 | €1,002,006 | €647,328 | -€354,678 | -35.4% |
| Current portion of amounts payable after more than one year | 42 | €197,234 | €235,163 | +€37,930 | +19.2% |
| Financial debts | 43 | €3,873 | €1,339 | -€2,534 | -65.4% |
| Credit institutions | 430/8 | €3,873 | €1,339 | -€2,534 | -65.4% |
| Trade debts | 44 | €60,463 | €66,858 | +€6,395 | +10.6% |
| Suppliers | 440/4 | €60,463 | €66,858 | +€6,395 | +10.6% |
| Taxes, remuneration and social security | 45 | €154,902 | €22,058 | -€132,844 | -85.8% |
| Taxes | 450/3 | €142,467 | €2,603 | -€139,864 | -98.2% |
| Remuneration and social security | 454/9 | €12,435 | €19,455 | +€7,020 | +56.5% |
| Other amounts payable | 47/48 | €585,535 | €321,911 | -€263,625 | -45.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €2,479 | +€2,479 | |
| Remuneration, social security and pensions | 62 | €153,628 | €165,608 | +€11,980 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297,624 | €331,383 | +€33,759 | +11.3% |
| Other operating charges | 640/8 | €33,199 | €31,710 | -€1,489 | -4.5% |
| Non-recurring operating charges | 66A | €8,000 | €0 | -€8,000 | -100% |
| Gross operating margin | 9900 | €499,344 | €1,354,911 | +€855,568 | +171% |
| Operating profit (loss) | 9901 | €6,893 | €826,210 | +€819,318 | +11,887% |
| Financial income | 75/76B | €5 | €27 | +€23 | +507% |
| Recurring financial income | 75 | €5 | €27 | +€23 | +507% |
| Financial charges | 65/66B | €66,477 | €83,643 | +€17,167 | +25.8% |
| Recurring financial charges | 65 | €66,477 | €83,643 | +€17,167 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | -€59,580 | €742,594 | +€802,174 | |
| Transfer from deferred taxes | 780 | €5,640 | €20,329 | +€14,689 | +260% |
| Transfer to deferred taxes | 680 | - | €220,157 | +€220,157 | |
| Income taxes | 67/77 | €2,995 | €1,299 | -€1,696 | -56.6% |
| Profit (loss) for the period | 9904 | -€56,935 | €541,467 | +€598,402 | |
| Transfer from tax-exempt reserves | 789 | €16,920 | €60,988 | +€44,068 | +260% |
| Transfer to tax-exempt reserves | 689 | - | €660,472 | +€660,472 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,015 | -€58,017 | -€18,002 | -45.0% |
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 20 October 2026 via checked.be.