DKF: 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.
DKF
Largest movements
- Tangible fixed assets +€4,452
up €4,452 (+60.1%), from €7,405 to €11,857
of which Plant, machinery and equipment: +€3,904
- Receivables within one year -€3,790
down €3,790 (-100.0%), from €3,790 to €0
- Cash +€3,742
up €3,742 (+21.9%), from €17,048 to €20,790
mainly Net result for the year (+€13,296) and Tax, wage and social debts (+€3,997)
- Reserves +€13,296
up €13,296 (+185.2%), from €7,180 to €20,476
- Debts after one year -€11,000
down €11,000 (-100.0%), from €11,000 to €0
- Tax, wage and social debts +€3,997
up €3,997 (+80.2%), from €4,981 to €8,979
of which Taxes: +€3,997
- Other debts -€1,410
down €1,410 (-49.7%), from €2,840 to €1,430
- Gross operating margin +€15,240
up €15,240 (+194.7%), from €7,826 to €23,066
- Taxes +€5,468
up €5,468 (+1149.0%), from €476 to €5,944
- Depreciation -€2,418
down €2,418 (-48.7%), from €4,968 to €2,551
- Financial charges -€1,038
down €1,038 (-72.1%), from €1,440 to €402
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 | €29,468 | €34,132 | +€4,664 | +15.8% |
| Fixed assets | 21/28 | €7,405 | €11,857 | +€4,452 | +60.1% |
| Tangible fixed assets | 22/27 | €7,405 | €11,857 | +€4,452 | +60.1% |
| Plant, machinery and equipment | 23 | €5,272 | €9,176 | +€3,904 | +74.0% |
| Furniture and vehicles | 24 | €2,133 | €2,681 | +€548 | +25.7% |
| Current assets | 29/58 | €22,063 | €22,274 | +€212 | +1.0% |
| Amounts receivable within one year | 40/41 | €3,790 | €0 | -€3,790 | -100.0% |
| Trade receivables | 40 | €3,790 | €0 | -€3,790 | -100.0% |
| Cash at bank and in hand | 54/58 | €17,048 | €20,790 | +€3,742 | +21.9% |
| Deferred charges and accrued income | 490/1 | €1,225 | €1,484 | +€260 | +21.2% |
| Total equity and liabilities | 10/49 | €29,468 | €34,132 | +€4,664 | +15.8% |
| Equity | 10/15 | €10,180 | €23,476 | +€13,296 | +130.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,180 | €20,476 | +€13,296 | +185.2% |
| Distributable reserves | 133 | €7,180 | €20,476 | +€13,296 | +185.2% |
| Amounts payable | 17/49 | €19,288 | €10,656 | -€8,632 | -44.8% |
| Amounts payable after more than one year | 17 | €11,000 | €0 | -€11,000 | -100.0% |
| Other amounts payable | 178/9 | €11,000 | €0 | -€11,000 | -100.0% |
| Amounts payable within one year | 42/48 | €8,288 | €10,567 | +€2,279 | +27.5% |
| Trade debts | 44 | €466 | €159 | -€308 | -66.0% |
| Suppliers | 440/4 | €466 | €159 | -€308 | -66.0% |
| Taxes, remuneration and social security | 45 | €4,981 | €8,979 | +€3,997 | +80.2% |
| Taxes | 450/3 | €3,481 | €7,479 | +€3,997 | +114.8% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,840 | €1,430 | -€1,410 | -49.7% |
| Accrued charges and deferred income | 492/3 | - | €89 | +€89 | |
| Non-recurring operating income | 76A | - | €487 | +€487 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,968 | €2,551 | -€2,418 | -48.7% |
| Other operating charges | 640/8 | €585 | €743 | +€158 | +27.1% |
| Non-recurring operating charges | 66A | - | €132 | +€132 | |
| Gross operating margin | 9900 | €7,826 | €23,066 | +€15,240 | +194.7% |
| Operating profit (loss) | 9901 | €2,273 | €19,641 | +€17,368 | +764.0% |
| Financial charges | 65/66B | €1,440 | €402 | -€1,038 | -72.1% |
| Recurring financial charges | 65 | €1,440 | €402 | -€1,038 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | €834 | €19,239 | +€18,406 | +2208.0% |
| Income taxes | 67/77 | €476 | €5,944 | +€5,468 | +1149.0% |
| Profit (loss) for the period | 9904 | €358 | €13,296 | +€12,938 | +3617.1% |
| Profit (loss) for the period to be appropriated | 9905 | €358 | €13,296 | +€12,938 | +3617.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.