DKLJ: 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.
DKLJ
Largest movements
- Current investments +€800,000
up €800,000 (+80.0%), from €1.0m to €1.8m
- Cash -€373,002
down €373,002 (-42.9%), from €869,339 to €496,337
mainly Current investments (-€800,000) and Contributions, distributions and other (-€208,585)
- Receivables after one year -€117,379
down €117,379 (-100.0%), from €117,379 to €0
- Reserves +€294,769
up €294,769 (+12.1%), from €2.4m to €2.7m
of which Distributable reserves: +€252,669
- Tax, wage and social debts +€45,056
up €45,056 (+61.8%), from €72,962 to €118,018
of which Taxes: +€41,414
- Debts after one year -€34,758
down €34,758 (-22.5%), from €154,431 to €119,673
of which Financial debts: -€32,825
- Gross operating margin +€155,760
up €155,760 (+12.4%), from €1.3m to €1.4m
- Staff costs +€42,295
up €42,295 (+7.0%), from €600,230 to €642,525
- Taxes +€27,125
up €27,125 (+14.2%), from €191,543 to €218,668
- Financial income -€19,904
down €19,904 (-33.7%), from €59,098 to €39,194
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,789,535 | €3,096,836 | +€307,301 | +11.0% |
| Fixed assets | 21/28 | €744,172 | €721,963 | -€22,209 | -3.0% |
| Tangible fixed assets | 22/27 | €744,172 | €721,963 | -€22,209 | -3.0% |
| Land and buildings | 22 | €534,184 | €519,769 | -€14,416 | -2.7% |
| Plant, machinery and equipment | 23 | €38,239 | €52,156 | +€13,917 | +36.4% |
| Furniture and vehicles | 24 | €62,064 | €49,127 | -€12,937 | -20.8% |
| Other tangible fixed assets | 26 | €109,685 | €100,912 | -€8,773 | -8.0% |
| Current assets | 29/58 | €2,045,362 | €2,374,872 | +€329,510 | +16.1% |
| Amounts receivable after more than one year | 29 | €117,379 | €0 | -€117,379 | -100.0% |
| Other amounts receivable | 291 | €117,379 | €0 | -€117,379 | -100.0% |
| Stocks and contracts in progress | 3 | €8,262 | €8,070 | -€192 | -2.3% |
| Stocks | 30/36 | €8,262 | €8,070 | -€192 | -2.3% |
| Amounts receivable within one year | 40/41 | €48,865 | €69,996 | +€21,131 | +43.2% |
| Other amounts receivable | 41 | €48,865 | €69,996 | +€21,131 | +43.2% |
| Current investments | 50/53 | €1,000,000 | €1,800,000 | +€800,000 | +80.0% |
| Cash at bank and in hand | 54/58 | €869,339 | €496,337 | -€373,002 | -42.9% |
| Deferred charges and accrued income | 490/1 | €1,517 | €469 | -€1,048 | -69.1% |
| Total equity and liabilities | 10/49 | €2,789,535 | €3,096,836 | +€307,301 | +11.0% |
| Equity | 10/15 | €2,461,946 | €2,756,715 | +€294,769 | +12.0% |
| Contributions | 10/11 | €18,605 | €18,605 | = | 0.0% |
| Reserves | 13 | €2,443,341 | €2,738,110 | +€294,769 | +12.1% |
| Tax-exempt reserves | 132 | €526,250 | €568,350 | +€42,100 | +8.0% |
| Distributable reserves | 133 | €1,917,091 | €2,169,760 | +€252,669 | +13.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €327,589 | €340,121 | +€12,532 | +3.8% |
| Amounts payable after more than one year | 17 | €154,431 | €119,673 | -€34,758 | -22.5% |
| Financial debts | 170/4 | €141,448 | €108,623 | -€32,825 | -23.2% |
| Other amounts payable | 178/9 | €12,983 | €11,050 | -€1,933 | -14.9% |
| Amounts payable within one year | 42/48 | €112,788 | €186,368 | +€73,580 | +65.2% |
| Current portion of amounts payable after more than one year | 42 | €30,953 | €32,825 | +€1,872 | +6.0% |
| Trade debts | 44 | €8,873 | €35,525 | +€26,652 | +300.4% |
| Suppliers | 440/4 | €8,873 | €35,525 | +€26,652 | +300.4% |
| Taxes, remuneration and social security | 45 | €72,962 | €118,018 | +€45,056 | +61.8% |
| Taxes | 450/3 | €41,697 | €83,111 | +€41,414 | +99.3% |
| Remuneration and social security | 454/9 | €31,265 | €34,907 | +€3,642 | +11.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €60,370 | €34,080 | -€26,290 | -43.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €600,230 | €642,525 | +€42,295 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,781 | €65,909 | +€13,128 | +24.9% |
| Other operating charges | 640/8 | €6,583 | €9,979 | +€3,397 | +51.6% |
| Gross operating margin | 9900 | €1,254,330 | €1,410,091 | +€155,760 | +12.4% |
| Operating profit (loss) | 9901 | €594,736 | €691,677 | +€96,941 | +16.3% |
| Financial income | 75/76B | €59,098 | €39,194 | -€19,904 | -33.7% |
| Recurring financial income | 75 | €59,098 | €39,194 | -€19,904 | -33.7% |
| Financial charges | 65/66B | €10,342 | €8,850 | -€1,492 | -14.4% |
| Recurring financial charges | 65 | €10,342 | €8,850 | -€1,492 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €643,493 | €722,022 | +€78,529 | +12.2% |
| Income taxes | 67/77 | €191,543 | €218,668 | +€27,125 | +14.2% |
| Profit (loss) for the period | 9904 | €451,950 | €503,354 | +€51,404 | +11.4% |
| Transfer from tax-exempt reserves | 789 | €84,200 | €84,200 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €147,350 | €126,300 | -€21,050 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €388,800 | €461,254 | +€72,454 | +18.6% |
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 2 October 2026 via checked.be.