DKM projecten: 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 projecten
Largest movements
- Stocks and contracts +€277,961
up €277,961 (+227%), from €122,300 to €400,262
- Receivables within one year +€34,352
up €34,352 (+91.8%), from €37,400 to €71,752
- Cash +€22,300
up €22,300 (+51.9%), from €42,949 to €65,249
mainly Other debts (+€195,334) and Net result for the year (+€108,329)
- Tangible fixed assets -€11,067
down €11,067 (-19.5%), from €56,804 to €45,737
- Other debts +€195,334
up €195,334 (+958%), from €20,383 to €215,717
- Reserves +€108,329
up €108,329 (+270%), from €40,133 to €148,461
- Tax, wage and social debts +€101,870
up €101,870 (+746%), from €13,649 to €115,519
- Trade debts -€73,635
down €73,635 (-63.9%), from €115,288 to €41,653
- Debts after one year -€17,859
down €17,859 (-35.7%), from €50,000 to €32,141
- Gross operating margin +€112,604
up €112,604 (+232%), from €48,537 to €161,140
- Taxes +€18,663
up €18,663 (+219%), from €8,531 to €27,195
- Financial charges +€10,076
up €10,076 (+275%), from €3,664 to €13,740
- Depreciation +€9,758
up €9,758 (+263%), from €3,710 to €13,467
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 | €259,454 | €583,000 | +€323,547 | +125% |
| Fixed assets | 21/28 | €56,804 | €45,737 | -€11,067 | -19.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €56,804 | €45,737 | -€11,067 | -19.5% |
| Plant, machinery and equipment | 23 | €56,804 | €45,737 | -€11,067 | -19.5% |
| Current assets | 29/58 | €202,649 | €537,263 | +€334,614 | +165% |
| Stocks and contracts in progress | 3 | €122,300 | €400,262 | +€277,961 | +227% |
| Stocks | 30/36 | €122,300 | €400,262 | +€277,961 | +227% |
| Amounts receivable within one year | 40/41 | €37,400 | €71,752 | +€34,352 | +91.8% |
| Trade receivables | 40 | €37,400 | €71,752 | +€34,352 | +91.8% |
| Cash at bank and in hand | 54/58 | €42,949 | €65,249 | +€22,300 | +51.9% |
| Total equity and liabilities | 10/49 | €259,454 | €583,000 | +€323,547 | +125% |
| Equity | 10/15 | €60,133 | €168,461 | +€108,329 | +180% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €40,133 | €148,461 | +€108,329 | +270% |
| Distributable reserves | 133 | €40,133 | €148,461 | +€108,329 | +270% |
| Amounts payable | 17/49 | €199,321 | €414,539 | +€215,218 | +108% |
| Amounts payable after more than one year | 17 | €50,000 | €32,141 | -€17,859 | -35.7% |
| Financial debts | 170/4 | €50,000 | €32,141 | -€17,859 | -35.7% |
| Amounts payable within one year | 42/48 | €149,321 | €382,398 | +€233,077 | +156% |
| Current portion of amounts payable after more than one year | 42 | - | €9,508 | +€9,508 | |
| Trade debts | 44 | €115,288 | €41,653 | -€73,635 | -63.9% |
| Suppliers | 440/4 | €115,288 | €41,653 | -€73,635 | -63.9% |
| Taxes, remuneration and social security | 45 | €13,649 | €115,519 | +€101,870 | +746% |
| Taxes | 450/3 | €13,649 | €115,519 | +€101,870 | +746% |
| Other amounts payable | 47/48 | €20,383 | €215,717 | +€195,334 | +958% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,710 | €13,467 | +€9,758 | +263% |
| Other operating charges | 640/8 | €278 | €76 | -€202 | -72.7% |
| Gross operating margin | 9900 | €48,537 | €161,140 | +€112,604 | +232% |
| Operating profit (loss) | 9901 | €44,550 | €147,597 | +€103,048 | +231% |
| Financial income | 75/76B | €1,513 | €1,666 | +€153 | +10.1% |
| Recurring financial income | 75 | €1,513 | €1,666 | +€153 | +10.1% |
| Financial charges | 65/66B | €3,664 | €13,740 | +€10,076 | +275% |
| Recurring financial charges | 65 | €3,664 | €13,740 | +€10,076 | +275% |
| Profit (loss) for the period before taxes | 9903 | €42,398 | €135,523 | +€93,125 | +220% |
| Income taxes | 67/77 | €8,531 | €27,195 | +€18,663 | +219% |
| Profit (loss) for the period | 9904 | €33,867 | €108,329 | +€74,462 | +220% |
| Profit (loss) for the period to be appropriated | 9905 | €33,867 | €108,329 | +€74,462 | +220% |
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.