DKL CONSTRUCT: 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.
DKL CONSTRUCT
Largest movements
- Receivables within one year +€88,577
up €88,577 (+24.3%), from €363,943 to €452,520
of which Other amounts receivable: +€273,987
- Cash +€51,207
up €51,207 (+103%), from €49,797 to €101,004
mainly Advances received (+€109,502) and Net result for the year (+€65,344)
- Advances received +€109,502
up €109,502 (+270%), from €40,498 to €150,000
- Profit (loss) carried forward +€65,344
up €65,344 (+55.8%), from €117,084 to €182,428
- Trade debts -€43,397
down €43,397 (-23.8%), from €182,641 to €139,244
- Tax, wage and social debts +€15,695
up €15,695 (+75.6%), from €20,768 to €36,463
- Other debts -€9,739
down €9,739 (-22.5%), from €43,215 to €33,476
- Turnover -€1.2m
no longer reported in 2025 (was €1.2m)
- Purchases and services -€1.1m
no longer reported in 2025 (was €1.1m)
- Gross operating margin +€33,046
up €33,046 (+49.1%), from €67,329 to €100,374
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 | €422,807 | €560,211 | +€137,405 | +32.5% |
| Fixed assets | 21/28 | €9,066 | €6,687 | -€2,379 | -26.2% |
| Tangible fixed assets | 22/27 | €6,266 | €3,887 | -€2,379 | -38.0% |
| Furniture and vehicles | 24 | €6,266 | €3,887 | -€2,379 | -38.0% |
| Financial fixed assets | 28 | €2,800 | €2,800 | = | 0.0% |
| Current assets | 29/58 | €413,741 | €553,525 | +€139,784 | +33.8% |
| Amounts receivable within one year | 40/41 | €363,943 | €452,520 | +€88,577 | +24.3% |
| Trade receivables | 40 | €352,067 | €166,657 | -€185,410 | -52.7% |
| Other amounts receivable | 41 | €11,876 | €285,863 | +€273,987 | +2,307% |
| Cash at bank and in hand | 54/58 | €49,797 | €101,004 | +€51,207 | +103% |
| Total equity and liabilities | 10/49 | €422,807 | €560,211 | +€137,405 | +32.5% |
| Equity | 10/15 | €135,684 | €201,028 | +€65,344 | +48.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €117,084 | €182,428 | +€65,344 | +55.8% |
| Amounts payable | 17/49 | €287,122 | €359,183 | +€72,061 | +25.1% |
| Amounts payable within one year | 42/48 | €287,122 | €359,183 | +€72,061 | +25.1% |
| Trade debts | 44 | €182,641 | €139,244 | -€43,397 | -23.8% |
| Suppliers | 440/4 | €182,641 | €139,244 | -€43,397 | -23.8% |
| Advances received on contracts in progress | 46 | €40,498 | €150,000 | +€109,502 | +270% |
| Taxes, remuneration and social security | 45 | €20,768 | €36,463 | +€15,695 | +75.6% |
| Taxes | 450/3 | €20,768 | €36,463 | +€15,695 | +75.6% |
| Other amounts payable | 47/48 | €43,215 | €33,476 | -€9,739 | -22.5% |
| Turnover | 70 | €1,182,418 | - | -€1.2m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,120,033 | - | -€1.1m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,589 | €3,932 | -€656 | -14.3% |
| Other operating charges | 640/8 | €12,161 | €4,623 | -€7,538 | -62.0% |
| Gross operating margin | 9900 | €67,329 | €100,374 | +€33,046 | +49.1% |
| Operating profit (loss) | 9901 | €50,579 | €91,819 | +€41,240 | +81.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €260 | €194 | -€65 | -25.1% |
| Recurring financial charges | 65 | €260 | €194 | -€65 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €50,320 | €91,625 | +€41,305 | +82.1% |
| Income taxes | 67/77 | €20,808 | €26,281 | +€5,473 | +26.3% |
| Profit (loss) for the period | 9904 | €29,512 | €65,344 | +€35,832 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €29,512 | €65,344 | +€35,832 | +121% |
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 16 October 2026 via checked.be.