DKM Law: 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 Law
Largest movements
- Current investments +€80,000
new in 2025: €80,000
- Cash -€26,184
down €26,184 (-15.7%), from €167,093 to €140,909
mainly Current investments (-€80,000) and Contributions, distributions and other (-€69,189)
- Tangible fixed assets -€2,413
down €2,413 (-25.1%), from €9,630 to €7,216
of which Furniture and vehicles: -€1,640
- Other debts +€67,881
up €67,881 (+3665.4%), from €1,852 to €69,733
- Tax, wage and social debts -€16,594
down €16,594 (-59.5%), from €27,885 to €11,291
- Taxes -€5,420
down €5,420 (-22.6%), from €24,025 to €18,605
- Gross operating margin +€2,695
up €2,695 (+3.1%), from €87,851 to €90,546
- Depreciation +€908
up €908 (+60.3%), from €1,506 to €2,413
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 | €177,640 | €228,871 | +€51,231 | +28.8% |
| Fixed assets | 21/28 | €9,630 | €7,216 | -€2,413 | -25.1% |
| Tangible fixed assets | 22/27 | €9,630 | €7,216 | -€2,413 | -25.1% |
| Plant, machinery and equipment | 23 | €2,968 | €2,195 | -€774 | -26.1% |
| Furniture and vehicles | 24 | €6,661 | €5,022 | -€1,640 | -24.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €168,010 | €221,654 | +€53,645 | +31.9% |
| Amounts receivable within one year | 40/41 | €180 | €115 | -€66 | -36.5% |
| Trade receivables | 40 | - | €115 | +€115 | |
| Other amounts receivable | 41 | €180 | - | -€180 | |
| Current investments | 50/53 | - | €80,000 | +€80,000 | |
| Cash at bank and in hand | 54/58 | €167,093 | €140,909 | -€26,184 | -15.7% |
| Deferred charges and accrued income | 490/1 | €736 | €631 | -€105 | -14.3% |
| Total equity and liabilities | 10/49 | €177,640 | €228,871 | +€51,231 | +28.8% |
| Equity | 10/15 | €147,741 | €147,741 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €145,241 | €145,241 | = | 0.0% |
| Distributable reserves | 133 | €145,241 | €145,241 | = | 0.0% |
| Amounts payable | 17/49 | €29,899 | €81,130 | +€51,231 | +171.3% |
| Amounts payable within one year | 42/48 | €29,899 | €81,130 | +€51,231 | +171.3% |
| Trade debts | 44 | €162 | €107 | -€56 | -34.3% |
| Suppliers | 440/4 | €162 | €107 | -€56 | -34.3% |
| Taxes, remuneration and social security | 45 | €27,885 | €11,291 | -€16,594 | -59.5% |
| Taxes | 450/3 | €27,885 | €11,291 | -€16,594 | -59.5% |
| Other amounts payable | 47/48 | €1,852 | €69,733 | +€67,881 | +3665.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,506 | €2,413 | +€908 | +60.3% |
| Other operating charges | 640/8 | - | €180 | +€180 | |
| Gross operating margin | 9900 | €87,851 | €90,546 | +€2,695 | +3.1% |
| Operating profit (loss) | 9901 | €86,345 | €87,952 | +€1,607 | +1.9% |
| Financial income | 75/76B | €854 | - | -€854 | |
| Recurring financial income | 75 | €854 | - | -€854 | |
| Financial charges | 65/66B | €180 | €159 | -€21 | -11.5% |
| Recurring financial charges | 65 | €180 | €159 | -€21 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €87,020 | €87,793 | +€774 | +0.9% |
| Income taxes | 67/77 | €24,025 | €18,605 | -€5,420 | -22.6% |
| Profit (loss) for the period | 9904 | €62,995 | €69,189 | +€6,194 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,995 | €69,189 | +€6,194 | +9.8% |
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 12 October 2026 via checked.be.