DKR Management: 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.
DKR Management
Largest movements
- Tangible fixed assets +€38,494
up €38,494 (+272.7%), from €14,114 to €52,609
of which Furniture and vehicles: +€38,494
- Receivables within one year -€18,150
no longer reported in 2025 (was €18,150)
- Cash +€12,764
up €12,764 (+22.7%), from €56,128 to €68,892
mainly Net result for the year (+€29,404) and Receivables within one year (+€18,150)
- Profit (loss) carried forward +€28,604
up €28,604 (+41.6%), from €68,812 to €97,415
- Tax, wage and social debts +€5,664
up €5,664 (+41.1%), from €13,783 to €19,447
of which Taxes: +€7,729
- Trade debts -€1,711
down €1,711 (-63.4%), from €2,698 to €987
- Gross operating margin -€39,761
down €39,761 (-42.6%), from €93,385 to €53,624
- Taxes -€9,220
down €9,220 (-49.3%), from €18,684 to €9,464
- Depreciation +€7,600
up €7,600 (+201.6%), from €3,769 to €11,369
- Other operating charges +€1,356
up €1,356 (+72.3%), from €1,874 to €3,230
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 | €90,032 | €123,005 | +€32,973 | +36.6% |
| Fixed assets | 21/28 | €14,944 | €53,012 | +€38,068 | +254.7% |
| Intangible fixed assets | 21 | €830 | €404 | -€426 | -51.4% |
| Tangible fixed assets | 22/27 | €14,114 | €52,609 | +€38,494 | +272.7% |
| Furniture and vehicles | 24 | €10,014 | €48,509 | +€38,494 | +384.4% |
| Other tangible fixed assets | 26 | €4,100 | €4,100 | = | 0.0% |
| Current assets | 29/58 | €75,088 | €69,993 | -€5,095 | -6.8% |
| Amounts receivable within one year | 40/41 | €18,150 | - | -€18,150 | |
| Trade receivables | 40 | €18,150 | - | -€18,150 | |
| Cash at bank and in hand | 54/58 | €56,128 | €68,892 | +€12,764 | +22.7% |
| Deferred charges and accrued income | 490/1 | €810 | €1,101 | +€291 | +35.9% |
| Total equity and liabilities | 10/49 | €90,032 | €123,005 | +€32,973 | +36.6% |
| Equity | 10/15 | €71,812 | €100,415 | +€28,604 | +39.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,812 | €97,415 | +€28,604 | +41.6% |
| Amounts payable | 17/49 | €18,221 | €22,590 | +€4,369 | +24.0% |
| Amounts payable within one year | 42/48 | €18,092 | €22,590 | +€4,498 | +24.9% |
| Trade debts | 44 | €2,698 | €987 | -€1,711 | -63.4% |
| Suppliers | 440/4 | €2,698 | €987 | -€1,711 | -63.4% |
| Taxes, remuneration and social security | 45 | €13,783 | €19,447 | +€5,664 | +41.1% |
| Taxes | 450/3 | €11,718 | €19,447 | +€7,729 | +66.0% |
| Remuneration and social security | 454/9 | €2,065 | - | -€2,065 | |
| Other amounts payable | 47/48 | €1,611 | €2,156 | +€545 | +33.8% |
| Accrued charges and deferred income | 492/3 | €129 | - | -€129 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,769 | €11,369 | +€7,600 | +201.6% |
| Other operating charges | 640/8 | €1,874 | €3,230 | +€1,356 | +72.3% |
| Gross operating margin | 9900 | €93,385 | €53,624 | -€39,761 | -42.6% |
| Operating profit (loss) | 9901 | €87,741 | €39,025 | -€48,717 | -55.5% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €246 | €162 | -€83 | -34.0% |
| Recurring financial charges | 65 | €246 | €162 | -€83 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €87,496 | €38,868 | -€48,628 | -55.6% |
| Income taxes | 67/77 | €18,684 | €9,464 | -€9,220 | -49.3% |
| Profit (loss) for the period | 9904 | €68,812 | €29,404 | -€39,408 | -57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,812 | €29,404 | -€39,408 | -57.3% |
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 8 October 2026 via checked.be.