DKI: 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.
What changed
DKI
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€11,338
2024 · €12,183-€845
Equity
€690,783
2024 · €679,446+€11,338
Cash
€28,438
2024 · €16,629+€11,810
Balance sheet total
€1.8m
2024 · €1.8m-€38,891
Largest movements
Assets
- Tangible fixed assets -€113,338
down €113,338 (-6.5%), from €1.8m to €1.6m
of which Land and buildings: -€109,579
- Receivables within one year +€65,303
up €65,303 (+150.4%), from €43,423 to €108,726
of which Other amounts receivable: +€44,996
Equity and liabilities
- Debts after one year -€88,519
down €88,519 (-18.7%), from €472,144 to €383,625
- Trade debts +€47,360
up €47,360 (+254.9%), from €18,580 to €65,940
Income statement
- Gross operating margin -€4,435
down €4,435 (-1.1%), from €388,571 to €384,136
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
€12,183
Gross operating margin
-€4,435
Staff costs
-€506
Depreciation
+€1,479
Other operating charges
-€2,541
Financial income
-€20
Financial charges
+€1,693
Taxes
+€3,485
Result 2025
€11,338
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.
From operations
+€130,818
Investment
-€32,213
Financing
-€86,796
Cash 2024
€16,629
From operations (derived)
+€130,818
Net result for the year
+€11,338
Depreciation
+€145,551
Stocks and contracts
+€2,666
Receivables within one year
-€65,303
Trade debts
+€47,360
Tax, wage and social debts
+€5,657
Other debts
-€16,450
Investment (derived)
-€32,213
Investment in fixed assets (net)
-€32,213
Financing
-€86,796
Debts after one year
-€88,519
Current portion of long-term debt
+€1,581
Short-term financial debts
+€143
Cash 2025
€28,438
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,819,699 | €1,780,807 | -€38,891 | -2.1% |
| Fixed assets | 21/28 | €1,754,624 | €1,641,286 | -€113,338 | -6.5% |
| Tangible fixed assets | 22/27 | €1,754,534 | €1,641,196 | -€113,338 | -6.5% |
| Land and buildings | 22 | €1,733,167 | €1,623,588 | -€109,579 | -6.3% |
| Plant, machinery and equipment | 23 | €14,035 | €8,599 | -€5,436 | -38.7% |
| Furniture and vehicles | 24 | €7,331 | €9,008 | +€1,677 | +22.9% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €65,075 | €139,522 | +€74,447 | +114.4% |
| Stocks and contracts in progress | 3 | €5,023 | €2,357 | -€2,666 | -53.1% |
| Stocks | 30/36 | €5,023 | €2,357 | -€2,666 | -53.1% |
| Amounts receivable within one year | 40/41 | €43,423 | €108,726 | +€65,303 | +150.4% |
| Trade receivables | 40 | - | €20,307 | +€20,307 | |
| Other amounts receivable | 41 | €43,423 | €88,419 | +€44,996 | +103.6% |
| Cash at bank and in hand | 54/58 | €16,629 | €28,438 | +€11,810 | +71.0% |
| Total equity and liabilities | 10/49 | €1,819,699 | €1,780,807 | -€38,891 | -2.1% |
| Equity | 10/15 | €679,446 | €690,783 | +€11,338 | +1.7% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Outside capital | 11 | €450,000 | €450,000 | = | 0.0% |
| Other | 1109/19 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €229,446 | €240,783 | +€11,338 | +4.9% |
| Distributable reserves | 133 | €229,446 | €240,783 | +€11,338 | +4.9% |
| Amounts payable | 17/49 | €1,140,253 | €1,090,024 | -€50,229 | -4.4% |
| Amounts payable after more than one year | 17 | €472,144 | €383,625 | -€88,519 | -18.7% |
| Financial debts | 170/4 | €472,144 | €383,625 | -€88,519 | -18.7% |
| Amounts payable within one year | 42/48 | €668,109 | €706,399 | +€38,290 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €86,939 | €88,519 | +€1,581 | +1.8% |
| Financial debts | 43 | €9,536 | €9,679 | +€143 | +1.5% |
| Credit institutions | 430/8 | €9,536 | €5,433 | -€4,103 | -43.0% |
| Other loans | 439 | - | €4,246 | +€4,246 | |
| Trade debts | 44 | €18,580 | €65,940 | +€47,360 | +254.9% |
| Suppliers | 440/4 | €18,580 | €65,940 | +€47,360 | +254.9% |
| Taxes, remuneration and social security | 45 | €38,630 | €44,287 | +€5,657 | +14.6% |
| Taxes | 450/3 | €25,069 | €30,102 | +€5,033 | +20.1% |
| Remuneration and social security | 454/9 | €13,561 | €14,185 | +€624 | +4.6% |
| Other amounts payable | 47/48 | €514,424 | €497,974 | -€16,450 | -3.2% |
| Remuneration, social security and pensions | 62 | €194,899 | €195,405 | +€506 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,030 | €145,551 | -€1,479 | -1.0% |
| Other operating charges | 640/8 | €9,062 | €11,603 | +€2,541 | +28.0% |
| Gross operating margin | 9900 | €388,571 | €384,136 | -€4,435 | -1.1% |
| Operating profit (loss) | 9901 | €37,581 | €31,577 | -€6,004 | -16.0% |
| Financial income | 75/76B | €39 | €20 | -€20 | -49.8% |
| Recurring financial income | 75 | €39 | €20 | -€20 | -49.8% |
| Financial charges | 65/66B | €14,019 | €12,326 | -€1,693 | -12.1% |
| Recurring financial charges | 65 | €14,019 | €12,326 | -€1,693 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €23,601 | €19,271 | -€4,330 | -18.3% |
| Income taxes | 67/77 | €11,418 | €7,934 | -€3,485 | -30.5% |
| Profit (loss) for the period | 9904 | €12,183 | €11,338 | -€845 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,183 | €11,338 | -€845 | -6.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.