DKL Invest: 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 Invest
Largest movements
- Receivables within one year -€17,385
down €17,385 (-98.0%), from €17,743 to €358
- Tangible fixed assets -€4,886
down €4,886 (-15.8%), from €31,017 to €26,131
of which Land and buildings: -€3,511
- Cash +€2,814
up €2,814 (+97.7%), from €2,879 to €5,693
mainly Receivables within one year (+€17,385) and Depreciation (+€3,511)
- Profit (loss) carried forward -€14,220
down €14,220 (-61.3%), from -€23,182 to -€37,402
- Trade debts -€4,836
down €4,836 (-76.1%), from €6,358 to €1,521
- Depreciation -€8,507
down €8,507 (-70.8%), from €12,018 to €3,511
- Gross operating margin +€2,154
up €2,154 (+30.6%), from €7,044 to €9,198
- Financial income -€867
no longer reported in 2025 (was €867)
- Other operating charges +€701
up €701 (+40.9%), from €1,714 to €2,415
- Financial charges -€491
down €491 (-46.2%), from €1,063 to €572
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 | €51,693 | €32,182 | -€19,511 | -37.7% |
| Fixed assets | 21/28 | €31,017 | €26,131 | -€4,886 | -15.8% |
| Tangible fixed assets | 22/27 | €31,017 | €26,131 | -€4,886 | -15.8% |
| Land and buildings | 22 | €29,642 | €26,131 | -€3,511 | -11.8% |
| Furniture and vehicles | 24 | €1,374 | - | -€1,374 | |
| Current assets | 29/58 | €20,676 | €6,051 | -€14,625 | -70.7% |
| Amounts receivable within one year | 40/41 | €17,743 | €358 | -€17,385 | -98.0% |
| Other amounts receivable | 41 | €17,743 | €358 | -€17,385 | -98.0% |
| Cash at bank and in hand | 54/58 | €2,879 | €5,693 | +€2,814 | +97.7% |
| Deferred charges and accrued income | 490/1 | €54 | - | -€54 | |
| Total equity and liabilities | 10/49 | €51,693 | €32,182 | -€19,511 | -37.7% |
| Equity | 10/15 | €44,881 | €30,661 | -€14,220 | -31.7% |
| Contributions | 10/11 | €61,875 | €61,875 | = | 0.0% |
| Contributions outside capital | 11 | €61,875 | €61,875 | = | 0.0% |
| Other | 1109/19 | €61,875 | €61,875 | = | 0.0% |
| Reserves | 13 | €6,188 | €6,188 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,188 | €6,188 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,188 | €6,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,182 | -€37,402 | -€14,220 | -61.3% |
| Amounts payable | 17/49 | €6,812 | €1,521 | -€5,291 | -77.7% |
| Amounts payable within one year | 42/48 | €6,812 | €1,521 | -€5,291 | -77.7% |
| Trade debts | 44 | €6,358 | €1,521 | -€4,836 | -76.1% |
| Suppliers | 440/4 | €6,358 | €1,521 | -€4,836 | -76.1% |
| Taxes, remuneration and social security | 45 | €454 | - | -€454 | |
| Taxes | 450/3 | €454 | - | -€454 | |
| Non-recurring operating income | 76A | €700 | - | -€700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,018 | €3,511 | -€8,507 | -70.8% |
| Other operating charges | 640/8 | €1,714 | €2,415 | +€701 | +40.9% |
| Non-recurring operating charges | 66A | - | €16,920 | +€16,920 | |
| Gross operating margin | 9900 | €7,044 | €9,198 | +€2,154 | +30.6% |
| Operating profit (loss) | 9901 | -€6,688 | -€13,648 | -€6,960 | -104% |
| Financial income | 75/76B | €867 | - | -€867 | |
| Recurring financial income | 75 | €867 | - | -€867 | |
| Financial charges | 65/66B | €1,063 | €572 | -€491 | -46.2% |
| Recurring financial charges | 65 | €1,063 | €572 | -€491 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,885 | -€14,220 | -€7,335 | -107% |
| Income taxes | 67/77 | €454 | - | -€454 | |
| Profit (loss) for the period | 9904 | -€7,339 | -€14,220 | -€6,881 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,339 | -€14,220 | -€6,881 | -93.8% |
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 26 October 2026 via checked.be.