DKN Technics: 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.
DKN Technics
Largest movements
- Tangible fixed assets -€13,841
down €13,841 (-29.5%), from €46,874 to €33,033
of which Leasing and similar rights: -€13,398
- Cash -€11,795
down €11,795 (-100.0%), from €11,795 to €0
mainly Trade debts (-€16,926) and Debts after one year (-€12,170)
- Receivables within one year -€2,929
down €2,929 (-15.7%), from €18,710 to €15,781
of which Trade receivables: -€6,991
- Deferred charges and accrued income +€1,499
new in 2025: €1,499
- Trade debts -€16,926
down €16,926 (-61.1%), from €27,700 to €10,773
- Short-term financial debts +€14,202
new in 2025: €14,202
- Debts after one year -€12,170
down €12,170 (-36.6%), from €33,278 to €21,108
- Profit (loss) carried forward -€6,893
new in 2025: -€6,893
- Reserves -€2,869
down €2,869 (-100.0%), from €2,869 to €0
- Other operating charges -€8,479
down €8,479 (-81.7%), from €10,374 to €1,895
- Gross operating margin -€6,795
down €6,795 (-44.9%), from €15,149 to €8,353
- Depreciation +€2,269
up €2,269 (+19.6%), from €11,572 to €13,841
- Financial charges +€828
up €828 (+49.1%), from €1,688 to €2,516
- Financial income +€278
new in 2025: €278
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 | €87,553 | €60,486 | -€27,067 | -30.9% |
| Fixed assets | 21/28 | €46,874 | €33,033 | -€13,841 | -29.5% |
| Tangible fixed assets | 22/27 | €46,874 | €33,033 | -€13,841 | -29.5% |
| Plant, machinery and equipment | 23 | €503 | €259 | -€244 | -48.5% |
| Leasing and similar rights | 25 | €44,858 | €31,459 | -€13,398 | -29.9% |
| Other tangible fixed assets | 26 | €1,514 | €1,316 | -€199 | -13.1% |
| Current assets | 29/58 | €40,679 | €27,453 | -€13,226 | -32.5% |
| Amounts receivable after more than one year | 29 | €1,043 | €1,043 | = | 0.0% |
| Other amounts receivable | 291 | €1,043 | €1,043 | = | 0.0% |
| Stocks and contracts in progress | 3 | €9,130 | €9,130 | = | 0.0% |
| Stocks | 30/36 | €9,130 | €9,130 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,710 | €15,781 | -€2,929 | -15.7% |
| Trade receivables | 40 | €15,329 | €8,338 | -€6,991 | -45.6% |
| Other amounts receivable | 41 | €3,381 | €7,442 | +€4,061 | +120.1% |
| Cash at bank and in hand | 54/58 | €11,795 | €0 | -€11,795 | -100.0% |
| Deferred charges and accrued income | 490/1 | - | €1,499 | +€1,499 | |
| Total equity and liabilities | 10/49 | €87,553 | €60,486 | -€27,067 | -30.9% |
| Equity | 10/15 | €7,869 | -€1,893 | -€9,762 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Share premium | 1100/10 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €2,869 | €0 | -€2,869 | -100.0% |
| Distributable reserves | 133 | €2,869 | €0 | -€2,869 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€6,893 | -€6,893 | |
| Amounts payable | 17/49 | €79,685 | €62,379 | -€17,305 | -21.7% |
| Amounts payable after more than one year | 17 | €33,278 | €21,108 | -€12,170 | -36.6% |
| Financial debts | 170/4 | €33,278 | €21,108 | -€12,170 | -36.6% |
| Amounts payable within one year | 42/48 | €46,118 | €41,271 | -€4,848 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €13,022 | €12,170 | -€852 | -6.5% |
| Financial debts | 43 | - | €14,202 | +€14,202 | |
| Credit institutions | 430/8 | - | €14,202 | +€14,202 | |
| Trade debts | 44 | €27,700 | €10,773 | -€16,926 | -61.1% |
| Suppliers | 440/4 | €27,700 | €10,773 | -€16,926 | -61.1% |
| Taxes, remuneration and social security | 45 | €4,174 | €3,645 | -€530 | -12.7% |
| Taxes | 450/3 | €1,594 | €3,640 | +€2,046 | +128.3% |
| Remuneration and social security | 454/9 | €2,580 | €4 | -€2,576 | -99.8% |
| Other amounts payable | 47/48 | €1,223 | €482 | -€741 | -60.6% |
| Accrued charges and deferred income | 492/3 | €288 | €0 | -€288 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,572 | €13,841 | +€2,269 | +19.6% |
| Other operating charges | 640/8 | €10,374 | €1,895 | -€8,479 | -81.7% |
| Gross operating margin | 9900 | €15,149 | €8,353 | -€6,795 | -44.9% |
| Operating profit (loss) | 9901 | -€6,797 | -€7,383 | -€586 | -8.6% |
| Financial income | 75/76B | - | €278 | +€278 | |
| Recurring financial income | 75 | - | €278 | +€278 | |
| Financial charges | 65/66B | €1,688 | €2,516 | +€828 | +49.1% |
| Recurring financial charges | 65 | €1,688 | €2,516 | +€828 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,485 | -€9,621 | -€1,136 | -13.4% |
| Income taxes | 67/77 | €137 | €141 | +€4 | +2.7% |
| Profit (loss) for the period | 9904 | -€8,622 | -€9,762 | -€1,139 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,622 | -€9,762 | -€1,139 | -13.2% |
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.