DKDB: 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.
DKDB
Largest movements
- Receivables within one year -€27,229
down €27,229 (-28.3%), from €96,143 to €68,914
of which Trade receivables: -€22,417
- Tangible fixed assets -€4,962
down €4,962 (-41.1%), from €12,084 to €7,122
of which Furniture and vehicles: -€4,047
- Stocks and contracts +€4,507
up €4,507 (+3,586%), from €126 to €4,633
of which Contracts in progress: +€4,507
- Trade debts -€22,800
down €22,800 (-33.7%), from €67,617 to €44,817
- Short-term financial debts +€4,158
up €4,158 (+29.7%), from €14,015 to €18,173
- Profit (loss) carried forward -€3,076
down €3,076 (-3,425%), from -€90 to -€3,166
- Tax, wage and social debts -€2,760
down €2,760 (-87.8%), from €3,142 to €382
- Current portion of long-term debt -€2,723
down €2,723 (-91.6%), from €2,972 to €249
- Gross operating margin +€13,022
up €13,022, from -€3,459 to €9,564
- Other operating charges +€942
up €942 (+43.5%), from €2,163 to €3,105
- Financial charges -€667
down €667 (-11.1%), from €5,995 to €5,328
- Financial income -€135
down €135 (-7.1%), from €1,889 to €1,754
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 | €112,541 | €85,554 | -€26,986 | -24.0% |
| Fixed assets | 21/28 | €12,788 | €7,826 | -€4,962 | -38.8% |
| Tangible fixed assets | 22/27 | €12,084 | €7,122 | -€4,962 | -41.1% |
| Plant, machinery and equipment | 23 | €2,709 | €2,094 | -€615 | -22.7% |
| Furniture and vehicles | 24 | €7,299 | €3,252 | -€4,047 | -55.4% |
| Other tangible fixed assets | 26 | €2,076 | €1,776 | -€300 | -14.4% |
| Financial fixed assets | 28 | €704 | €704 | = | 0.0% |
| Current assets | 29/58 | €99,752 | €77,728 | -€22,025 | -22.1% |
| Stocks and contracts in progress | 3 | €126 | €4,633 | +€4,507 | +3,586% |
| Stocks | 30/36 | €126 | €126 | = | 0.0% |
| Contracts in progress | 37 | - | €4,507 | +€4,507 | |
| Amounts receivable within one year | 40/41 | €96,143 | €68,914 | -€27,229 | -28.3% |
| Trade receivables | 40 | €55,027 | €32,610 | -€22,417 | -40.7% |
| Other amounts receivable | 41 | €41,116 | €36,304 | -€4,812 | -11.7% |
| Cash at bank and in hand | 54/58 | - | €290 | +€290 | |
| Deferred charges and accrued income | 490/1 | €3,483 | €3,891 | +€408 | +11.7% |
| Total equity and liabilities | 10/49 | €112,541 | €85,554 | -€26,986 | -24.0% |
| Equity | 10/15 | €23,936 | €20,860 | -€3,076 | -12.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €23,026 | €23,026 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €21,026 | €21,026 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90 | -€3,166 | -€3,076 | -3,425% |
| Amounts payable | 17/49 | €88,605 | €64,694 | -€23,910 | -27.0% |
| Amounts payable after more than one year | 17 | €249 | - | -€249 | |
| Financial debts | 170/4 | €249 | - | -€249 | |
| Amounts payable within one year | 42/48 | €87,746 | €63,621 | -€24,125 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €2,972 | €249 | -€2,723 | -91.6% |
| Financial debts | 43 | €14,015 | €18,173 | +€4,158 | +29.7% |
| Credit institutions | 430/8 | €14,015 | €18,173 | +€4,158 | +29.7% |
| Trade debts | 44 | €67,617 | €44,817 | -€22,800 | -33.7% |
| Suppliers | 440/4 | €67,617 | €44,817 | -€22,800 | -33.7% |
| Taxes, remuneration and social security | 45 | €3,142 | €382 | -€2,760 | -87.8% |
| Taxes | 450/3 | €3,142 | €382 | -€2,760 | -87.8% |
| Accrued charges and deferred income | 492/3 | €609 | €1,073 | +€464 | +76.1% |
| Non-recurring operating income | 76A | - | €2,524 | +€2,524 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,792 | €5,779 | -€13 | -0.2% |
| Other operating charges | 640/8 | €2,163 | €3,105 | +€942 | +43.5% |
| Non-recurring operating charges | 66A | €819 | - | -€819 | |
| Gross operating margin | 9900 | -€3,459 | €9,564 | +€13,022 | |
| Operating profit (loss) | 9901 | -€12,232 | €680 | +€12,912 | |
| Financial income | 75/76B | €1,889 | €1,754 | -€135 | -7.1% |
| Recurring financial income | 75 | €1,889 | €1,754 | -€135 | -7.1% |
| Financial charges | 65/66B | €5,995 | €5,328 | -€667 | -11.1% |
| Recurring financial charges | 65 | €5,995 | €5,328 | -€667 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,338 | -€2,893 | +€13,445 | +82.3% |
| Income taxes | 67/77 | €199 | €183 | -€16 | -8.0% |
| Profit (loss) for the period | 9904 | -€16,537 | -€3,076 | +€13,461 | +81.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,537 | -€3,076 | +€13,461 | +81.4% |
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 13 October 2026 via checked.be.