DKP SOLUTION: what changed
Two fiscal 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.
DKP SOLUTION
Largest movements
- Cash +€13,289
up €13,289 (+48.6%), from €27,334 to €40,622
mainly Net result for the year (+€14,003) and Trade debts (+€1,647)
- Receivables within one year +€5,198
up €5,198 (+470.8%), from €1,104 to €6,302
of which Other amounts receivable: +€3,441
- Tangible fixed assets -€1,483
down €1,483 (-41.8%), from €3,546 to €2,063
- Profit (loss) carried forward +€14,003
up €14,003 (+48.9%), from €28,656 to €42,659
- Trade debts +€1,647
new in 2025: €1,647
- Tax, wage and social debts +€1,354
up €1,354 (+101.9%), from €1,328 to €2,681
- Purchases and services +€8,837
up €8,837 (+60.4%), from €14,630 to €23,467
- Gross operating margin -€8,216
down €8,216 (-27.2%), from €30,236 to €22,020
- Taxes -€2,502
down €2,502 (-31.0%), from €8,061 to €5,559
- Turnover +€621
up €621 (+1.4%), from €44,866 to €45,487
- Depreciation +€466
up €466 (+45.9%), from €1,016 to €1,483
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 | €31,984 | €48,987 | +€17,004 | +53.2% |
| Fixed assets | 21/28 | €3,546 | €2,063 | -€1,483 | -41.8% |
| Tangible fixed assets | 22/27 | €3,546 | €2,063 | -€1,483 | -41.8% |
| Plant, machinery and equipment | 23 | €3,546 | €2,063 | -€1,483 | -41.8% |
| Current assets | 29/58 | €28,438 | €46,924 | +€18,487 | +65.0% |
| Amounts receivable within one year | 40/41 | €1,104 | €6,302 | +€5,198 | +470.8% |
| Trade receivables | 40 | - | €1,757 | +€1,757 | |
| Other amounts receivable | 41 | €1,104 | €4,545 | +€3,441 | +311.7% |
| Cash at bank and in hand | 54/58 | €27,334 | €40,622 | +€13,289 | +48.6% |
| Total equity and liabilities | 10/49 | €31,984 | €48,987 | +€17,004 | +53.2% |
| Equity | 10/15 | €30,656 | €44,659 | +€14,003 | +45.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,656 | €42,659 | +€14,003 | +48.9% |
| Amounts payable | 17/49 | €1,328 | €4,328 | +€3,000 | +226.0% |
| Amounts payable within one year | 42/48 | €1,328 | €4,328 | +€3,000 | +226.0% |
| Trade debts | 44 | - | €1,647 | +€1,647 | |
| Suppliers | 440/4 | - | €1,647 | +€1,647 | |
| Taxes, remuneration and social security | 45 | €1,328 | €2,681 | +€1,354 | +101.9% |
| Taxes | 450/3 | €1,328 | €2,681 | +€1,354 | +101.9% |
| Turnover | 70 | €44,866 | €45,487 | +€621 | +1.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,630 | €23,467 | +€8,837 | +60.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,016 | €1,483 | +€466 | +45.9% |
| Other operating charges | 640/8 | €451 | €905 | +€454 | +100.7% |
| Gross operating margin | 9900 | €30,236 | €22,020 | -€8,216 | -27.2% |
| Operating profit (loss) | 9901 | €28,768 | €19,631 | -€9,137 | -31.8% |
| Financial charges | 65/66B | €34 | €69 | +€35 | +103.3% |
| Recurring financial charges | 65 | €34 | €69 | +€35 | +103.3% |
| Profit (loss) for the period before taxes | 9903 | €28,734 | €19,563 | -€9,172 | -31.9% |
| Income taxes | 67/77 | €8,061 | €5,559 | -€2,502 | -31.0% |
| Profit (loss) for the period | 9904 | €20,673 | €14,003 | -€6,670 | -32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,673 | €14,003 | -€6,670 | -32.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.