DKH: 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.
DKH
Largest movements
- Receivables within one year -€3,296
down €3,296 (-76.7%), from €4,299 to €1,004
of which Trade receivables: -€2,765
- Stocks and contracts +€3,128
up €3,128 (+12.4%), from €25,178 to €28,306
- Cash -€1,304
down €1,304 (-26.0%), from €5,021 to €3,716
mainly Trade debts (-€4,937) and Stocks and contracts (-€3,128)
- Deferred charges and accrued income +€714
up €714 (+801.6%), from €89 to €803
- Tangible fixed assets -€432
no longer reported in 2024 (was €432)
- Trade debts -€4,937
down €4,937 (-49.0%), from €10,083 to €5,145
- Profit (loss) carried forward +€2,078
up €2,078 (+8.7%), from -€23,999 to -€21,921
- Other debts +€1,669
up €1,669 (+5.5%), from €30,335 to €32,004
- Staff costs -€26,794
no longer reported in 2024 (was €26,794)
- Gross operating margin -€22,564
down €22,564 (-86.8%), from €25,990 to €3,425
- Other operating charges -€3,501
down €3,501 (-79.8%), from €4,389 to €888
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,019 | €33,829 | -€1,190 | -3.4% |
| Fixed assets | 21/28 | €432 | - | -€432 | |
| Tangible fixed assets | 22/27 | €432 | - | -€432 | |
| Plant, machinery and equipment | 23 | €432 | - | -€432 | |
| Current assets | 29/58 | €34,587 | €33,829 | -€759 | -2.2% |
| Stocks and contracts in progress | 3 | €25,178 | €28,306 | +€3,128 | +12.4% |
| Stocks | 30/36 | €25,178 | €28,306 | +€3,128 | +12.4% |
| Amounts receivable within one year | 40/41 | €4,299 | €1,004 | -€3,296 | -76.7% |
| Trade receivables | 40 | €2,765 | - | -€2,765 | |
| Other amounts receivable | 41 | €1,535 | €1,004 | -€531 | -34.6% |
| Cash at bank and in hand | 54/58 | €5,021 | €3,716 | -€1,304 | -26.0% |
| Deferred charges and accrued income | 490/1 | €89 | €803 | +€714 | +801.6% |
| Total equity and liabilities | 10/49 | €35,019 | €33,829 | -€1,190 | -3.4% |
| Equity | 10/15 | -€5,399 | -€3,321 | +€2,078 | +38.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,999 | -€21,921 | +€2,078 | +8.7% |
| Amounts payable | 17/49 | €40,418 | €37,150 | -€3,268 | -8.1% |
| Amounts payable within one year | 42/48 | €40,418 | €37,150 | -€3,268 | -8.1% |
| Trade debts | 44 | €10,083 | €5,145 | -€4,937 | -49.0% |
| Suppliers | 440/4 | €10,083 | €5,145 | -€4,937 | -49.0% |
| Other amounts payable | 47/48 | €30,335 | €32,004 | +€1,669 | +5.5% |
| Remuneration, social security and pensions | 62 | €26,794 | - | -€26,794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €432 | €432 | +€0 | 0.0% |
| Other operating charges | 640/8 | €4,389 | €888 | -€3,501 | -79.8% |
| Non-recurring operating charges | 66A | €1,100 | - | -€1,100 | |
| Gross operating margin | 9900 | €25,990 | €3,425 | -€22,564 | -86.8% |
| Operating profit (loss) | 9901 | -€6,725 | €2,105 | +€8,830 | |
| Financial charges | 65/66B | €173 | €28 | -€146 | -84.1% |
| Recurring financial charges | 65 | €173 | €28 | -€146 | -84.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,898 | €2,078 | +€8,976 | |
| Profit (loss) for the period | 9904 | -€6,898 | €2,078 | +€8,976 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,898 | €2,078 | +€8,976 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.