DKM: 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.
DKM
Largest movements
- Cash -€445,933
down €445,933 (-99.8%), from €446,830 to €896
mainly Receivables after one year (-€220,000) and Debts after one year (-€214,291)
- Receivables after one year +€220,000
up €220,000 (+733%), from €30,000 to €250,000
- Tangible fixed assets -€47,415
down €47,415 (-10.8%), from €439,504 to €392,090
of which Plant, machinery and equipment: -€29,292
- Receivables within one year +€18,566
up €18,566 (+69.6%), from €26,680 to €45,246
of which Trade receivables: +€17,430
- Debts after one year -€214,291
down €214,291 (-40.8%), from €525,366 to €311,075
of which Other amounts payable: -€173,191
- Reserves -€60,460
down €60,460 (-28.8%), from €209,590 to €149,130
of which Distributable reserves: -€58,600
- Other debts +€42,111
up €42,111 (+38.3%), from €109,818 to €151,929
- Tax, wage and social debts -€26,069
down €26,069 (-74.4%), from €35,059 to €8,990
- Trade debts +€14,167
up €14,167 (+272%), from €5,212 to €19,379
- Gross operating margin -€141,579
down €141,579 (-55.9%), from €253,425 to €111,846
- Taxes -€21,594
down €21,594 (-58.5%), from €36,888 to €15,294
- Financial charges -€12,952
down €12,952 (-44.9%), from €28,855 to €15,903
- Depreciation -€7,703
down €7,703 (-13.5%), from €56,913 to €49,210
- Write-downs -€3,789
down €3,789, from €1,894 to -€1,894
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 | €944,969 | €688,232 | -€256,738 | -27.2% |
| Fixed assets | 21/28 | €439,504 | €392,090 | -€47,415 | -10.8% |
| Tangible fixed assets | 22/27 | €439,504 | €392,090 | -€47,415 | -10.8% |
| Land and buildings | 22 | €95,486 | €88,506 | -€6,980 | -7.3% |
| Plant, machinery and equipment | 23 | €125,236 | €95,944 | -€29,292 | -23.4% |
| Furniture and vehicles | 24 | €810 | €2,087 | +€1,276 | +157% |
| Other tangible fixed assets | 26 | €217,972 | €205,553 | -€12,419 | -5.7% |
| Current assets | 29/58 | €505,465 | €296,142 | -€209,323 | -41.4% |
| Amounts receivable after more than one year | 29 | €30,000 | €250,000 | +€220,000 | +733% |
| Other amounts receivable | 291 | €30,000 | €250,000 | +€220,000 | +733% |
| Amounts receivable within one year | 40/41 | €26,680 | €45,246 | +€18,566 | +69.6% |
| Trade receivables | 40 | €21,170 | €38,600 | +€17,430 | +82.3% |
| Other amounts receivable | 41 | €5,510 | €6,646 | +€1,136 | +20.6% |
| Cash at bank and in hand | 54/58 | €446,830 | €896 | -€445,933 | -99.8% |
| Deferred charges and accrued income | 490/1 | €1,956 | - | -€1,956 | |
| Total equity and liabilities | 10/49 | €944,969 | €688,232 | -€256,738 | -27.2% |
| Equity | 10/15 | €229,093 | €167,730 | -€61,363 | -26.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €209,590 | €149,130 | -€60,460 | -28.8% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €207,730 | €149,130 | -€58,600 | -28.2% |
| Profit (loss) carried forward | 14 | €903 | - | -€903 | |
| Amounts payable | 17/49 | €715,877 | €520,502 | -€195,375 | -27.3% |
| Amounts payable after more than one year | 17 | €525,366 | €311,075 | -€214,291 | -40.8% |
| Financial debts | 170/4 | €352,175 | €311,075 | -€41,100 | -11.7% |
| Other amounts payable | 178/9 | €173,191 | - | -€173,191 | |
| Amounts payable within one year | 42/48 | €176,189 | €206,398 | +€30,209 | +17.1% |
| Current portion of amounts payable after more than one year | 42 | €26,100 | €26,100 | = | 0.0% |
| Trade debts | 44 | €5,212 | €19,379 | +€14,167 | +272% |
| Suppliers | 440/4 | €5,212 | €19,379 | +€14,167 | +272% |
| Taxes, remuneration and social security | 45 | €35,059 | €8,990 | -€26,069 | -74.4% |
| Taxes | 450/3 | €35,059 | €8,990 | -€26,069 | -74.4% |
| Other amounts payable | 47/48 | €109,818 | €151,929 | +€42,111 | +38.3% |
| Accrued charges and deferred income | 492/3 | €14,322 | €3,029 | -€11,293 | -78.9% |
| Non-recurring operating income | 76A | - | €1,357 | +€1,357 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,913 | €49,210 | -€7,703 | -13.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,894 | -€1,894 | -€3,789 | |
| Other operating charges | 640/8 | €3,894 | €4,228 | +€334 | +8.6% |
| Non-recurring operating charges | 66A | - | €9,963 | +€9,963 | |
| Gross operating margin | 9900 | €253,425 | €111,846 | -€141,579 | -55.9% |
| Operating profit (loss) | 9901 | €190,723 | €50,339 | -€140,384 | -73.6% |
| Financial income | 75/76B | €6,153 | €4,838 | -€1,314 | -21.4% |
| Recurring financial income | 75 | €6,153 | €4,838 | -€1,314 | -21.4% |
| Financial charges | 65/66B | €28,855 | €15,903 | -€12,952 | -44.9% |
| Recurring financial charges | 65 | €28,855 | €15,903 | -€12,952 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €168,021 | €39,274 | -€128,746 | -76.6% |
| Income taxes | 67/77 | €36,888 | €15,294 | -€21,594 | -58.5% |
| Profit (loss) for the period | 9904 | €131,132 | €23,980 | -€107,152 | -81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €131,132 | €23,980 | -€107,152 | -81.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.