DKM SHOP: 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.
What changed
DKM SHOP
NACE 68.201, Renting and operating of own or leased residential real estate, excluding social housing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4,809
2024 · €640+€4,169
Equity
€216,944
2024 · €212,135+€4,809
Cash
€1,804
2024 · €11,682-€9,878
Balance sheet total
€2.3m
2024 · €2.5m-€156,959
Largest movements
Assets
- Tangible fixed assets -€78,606
down €78,606 (-4.1%), from €1.9m to €1.8m
of which Land and buildings: -€78,381
- Stocks and contracts -€55,000
down €55,000 (-17.9%), from €306,475 to €251,475
Equity and liabilities
- Debts after one year -€112,417
down €112,417 (-11.3%), from €992,001 to €879,583
Income statement
- Depreciation -€25,485
down €25,485 (-24.0%), from €106,358 to €80,872
- Provisions +€25,000
up €25,000, from -€25,000 to €0
- Financial charges -€13,405
down €13,405 (-26.8%), from €50,041 to €36,635
- Gross operating margin -€9,189
down €9,189 (-3.4%), from €273,477 to €264,288
- Staff costs -€8,633
down €8,633 (-6.5%), from €133,281 to €124,648
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.
Result 2024
€640
Gross operating margin
-€9,189
Staff costs
+€8,633
Depreciation
+€25,485
Provisions
-€25,000
Other operating charges
-€2,999
Other operating items
-€690
Financial income
-€3,426
Financial charges
+€13,405
Taxes
-€2,052
Result 2025
€4,809
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€114,701
Investment
-€2,266
Financing
-€122,313
Cash 2024
€11,682
From operations (derived)
+€114,701
Net result for the year
+€4,809
Depreciation
+€80,872
Stocks and contracts
+€55,000
Receivables within one year
+€14,826
Deferred charges and accrued income
-€1,351
Trade debts
-€22,856
Tax, wage and social debts
-€1,167
Other debts
-€13,888
Accrued charges and deferred income
-€1,544
Investment (derived)
-€2,266
Investment in fixed assets (net)
-€2,266
Financing
-€122,313
Debts after one year
-€112,417
Current portion of long-term debt
-€1,483
Short-term financial debts
-€8,413
Cash 2025
€1,804
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,480,894 | €2,323,935 | -€156,959 | -6.3% |
| Fixed assets | 21/28 | €2,130,428 | €2,051,822 | -€78,606 | -3.7% |
| Tangible fixed assets | 22/27 | €1,895,078 | €1,816,471 | -€78,606 | -4.1% |
| Land and buildings | 22 | €1,894,853 | €1,816,471 | -€78,381 | -4.1% |
| Plant, machinery and equipment | 23 | €90 | €0 | -€90 | -100% |
| Furniture and vehicles | 24 | €135 | €0 | -€135 | -100% |
| Financial fixed assets | 28 | €235,351 | €235,351 | = | 0.0% |
| Current assets | 29/58 | €350,466 | €272,113 | -€78,353 | -22.4% |
| Stocks and contracts in progress | 3 | €306,475 | €251,475 | -€55,000 | -17.9% |
| Stocks | 30/36 | €306,475 | €251,475 | -€55,000 | -17.9% |
| Amounts receivable within one year | 40/41 | €31,281 | €16,455 | -€14,826 | -47.4% |
| Trade receivables | 40 | €4,747 | €4,537 | -€209 | -4.4% |
| Other amounts receivable | 41 | €26,534 | €11,918 | -€14,617 | -55.1% |
| Cash at bank and in hand | 54/58 | €11,682 | €1,804 | -€9,878 | -84.6% |
| Deferred charges and accrued income | 490/1 | €1,028 | €2,379 | +€1,351 | +131% |
| Total equity and liabilities | 10/49 | €2,480,894 | €2,323,935 | -€156,959 | -6.3% |
| Equity | 10/15 | €212,135 | €216,944 | +€4,809 | +2.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €150,135 | €154,944 | +€4,809 | +3.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €143,935 | €148,744 | +€4,809 | +3.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €25,000 | €25,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,000 | €25,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable | 17/49 | €2,243,759 | €2,081,991 | -€161,768 | -7.2% |
| Amounts payable after more than one year | 17 | €992,001 | €879,583 | -€112,417 | -11.3% |
| Financial debts | 170/4 | €992,001 | €879,583 | -€112,417 | -11.3% |
| Amounts payable within one year | 42/48 | €1,249,157 | €1,201,351 | -€47,806 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €113,900 | €112,417 | -€1,483 | -1.3% |
| Financial debts | 43 | €20,961 | €12,548 | -€8,413 | -40.1% |
| Credit institutions | 430/8 | €20,961 | €12,548 | -€8,413 | -40.1% |
| Trade debts | 44 | €96,919 | €74,064 | -€22,856 | -23.6% |
| Suppliers | 440/4 | €96,919 | €74,064 | -€22,856 | -23.6% |
| Taxes, remuneration and social security | 45 | €31,033 | €29,866 | -€1,167 | -3.8% |
| Taxes | 450/3 | €1,025 | €4,610 | +€3,584 | +350% |
| Remuneration and social security | 454/9 | €30,008 | €25,257 | -€4,751 | -15.8% |
| Other amounts payable | 47/48 | €986,344 | €972,456 | -€13,888 | -1.4% |
| Accrued charges and deferred income | 492/3 | €2,600 | €1,057 | -€1,544 | -59.4% |
| Non-recurring operating income | 76A | €6,000 | €0 | -€6,000 | -100% |
| Remuneration, social security and pensions | 62 | €133,281 | €124,648 | -€8,633 | -6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,358 | €80,872 | -€25,485 | -24.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€25,000 | €0 | +€25,000 | |
| Other operating charges | 640/8 | €18,945 | €21,943 | +€2,999 | +15.8% |
| Non-recurring operating charges | 66A | - | €690 | +€690 | |
| Gross operating margin | 9900 | €273,477 | €264,288 | -€9,189 | -3.4% |
| Operating profit (loss) | 9901 | €39,894 | €36,135 | -€3,759 | -9.4% |
| Financial income | 75/76B | €10,841 | €7,415 | -€3,426 | -31.6% |
| Recurring financial income | 75 | €10,841 | €7,415 | -€3,426 | -31.6% |
| Financial charges | 65/66B | €50,041 | €36,635 | -€13,405 | -26.8% |
| Recurring financial charges | 65 | €50,041 | €36,635 | -€13,405 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €694 | €6,915 | +€6,220 | +896% |
| Income taxes | 67/77 | €54 | €2,106 | +€2,052 | +3,813% |
| Profit (loss) for the period | 9904 | €640 | €4,809 | +€4,169 | +651% |
| Profit (loss) for the period to be appropriated | 9905 | €640 | €4,809 | +€4,169 | +651% |
Source: filed annual accounts (NBB), financial years ended 1 May 2024 and 1 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.