DKL MANAGEMENT: 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 MANAGEMENT
Largest movements
- Cash -€73,748
down €73,748 (-78.4%), from €94,102 to €20,354
mainly Net result for the year (-€84,748) and Debts after one year (-€14,058)
- Tangible fixed assets -€14,953
down €14,953 (-27.6%), from €54,132 to €39,179
of which Land and buildings: -€14,631
- Receivables within one year -€9,701
down €9,701 (-98.4%), from €9,860 to €159
of which Other amounts receivable: -€9,701
- Deferred charges and accrued income -€1,709
down €1,709 (-44.2%), from €3,863 to €2,154
- Reserves -€49,871
down €49,871 (-78.1%), from €63,871 to €14,000
- Profit (loss) carried forward -€34,877
down €34,877, from €23,374 to -€11,502
- Debts after one year -€14,058
down €14,058 (-35.3%), from €39,830 to €25,773
- Tax, wage and social debts -€1,820
down €1,820 (-81.8%), from €2,223 to €404
of which Taxes: -€1,820
- Gross operating margin -€74,944
down €74,944, from €9,437 to -€65,506
- Other operating charges -€10,296
down €10,296 (-85.5%), from €12,041 to €1,745
- Taxes -€5,367
down €5,367 (-93.0%), from €5,771 to €404
- Financial charges -€1,729
down €1,729 (-44.7%), from €3,869 to €2,140
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 | €161,957 | €61,845 | -€100,112 | -61.8% |
| Fixed assets | 21/28 | €54,132 | €39,179 | -€14,953 | -27.6% |
| Tangible fixed assets | 22/27 | €54,132 | €39,179 | -€14,953 | -27.6% |
| Land and buildings | 22 | €53,809 | €39,179 | -€14,631 | -27.2% |
| Plant, machinery and equipment | 23 | €323 | €0 | -€323 | -100% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €107,825 | €22,666 | -€85,158 | -79.0% |
| Amounts receivable within one year | 40/41 | €9,860 | €159 | -€9,701 | -98.4% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €9,860 | €159 | -€9,701 | -98.4% |
| Cash at bank and in hand | 54/58 | €94,102 | €20,354 | -€73,748 | -78.4% |
| Deferred charges and accrued income | 490/1 | €3,863 | €2,154 | -€1,709 | -44.2% |
| Total equity and liabilities | 10/49 | €161,957 | €61,845 | -€100,112 | -61.8% |
| Equity | 10/15 | €105,846 | €21,098 | -€84,748 | -80.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,871 | €14,000 | -€49,871 | -78.1% |
| Distributable reserves | 133 | €63,871 | €14,000 | -€49,871 | -78.1% |
| Profit (loss) carried forward | 14 | €23,374 | -€11,502 | -€34,877 | |
| Amounts payable | 17/49 | €56,111 | €40,748 | -€15,364 | -27.4% |
| Amounts payable after more than one year | 17 | €39,830 | €25,773 | -€14,058 | -35.3% |
| Financial debts | 170/4 | €39,830 | €25,773 | -€14,058 | -35.3% |
| Amounts payable within one year | 42/48 | €16,281 | €14,975 | -€1,306 | -8.0% |
| Current portion of amounts payable after more than one year | 42 | €14,058 | €14,058 | = | 0.0% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €2,223 | €404 | -€1,820 | -81.8% |
| Taxes | 450/3 | €2,223 | €404 | -€1,820 | -81.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €514 | +€514 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,115 | €14,953 | -€161 | -1.1% |
| Other operating charges | 640/8 | €12,041 | €1,745 | -€10,296 | -85.5% |
| Gross operating margin | 9900 | €9,437 | -€65,506 | -€74,944 | |
| Operating profit (loss) | 9901 | -€17,719 | -€82,205 | -€64,486 | -364% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,869 | €2,140 | -€1,729 | -44.7% |
| Recurring financial charges | 65 | €3,869 | €2,140 | -€1,729 | -44.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,587 | -€84,344 | -€62,757 | -291% |
| Income taxes | 67/77 | €5,771 | €404 | -€5,367 | -93.0% |
| Profit (loss) for the period | 9904 | -€27,358 | -€84,748 | -€57,390 | -210% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,358 | -€84,748 | -€57,390 | -210% |
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.