DKS: 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.
DKS
Largest movements
- Tangible fixed assets -€8,889
down €8,889 (-72.3%), from €12,298 to €3,410
- Receivables within one year -€6,739
down €6,739 (-33.1%), from €20,376 to €13,636
of which Trade receivables: -€6,926
- Cash -€4,143
down €4,143 (-36.5%), from €11,337 to €7,194
mainly Contributions, distributions and other (-€26,293) and Current portion of long-term debt (-€10,177)
- Deferred charges and accrued income +€987
up €987 (+100.4%), from €983 to €1,971
- Current portion of long-term debt -€10,177
down €10,177 (-91.6%), from €11,109 to €932
- Other debts -€5,010
down €5,010 (-23.0%), from €21,826 to €16,815
- Tax, wage and social debts -€2,273
down €2,273 (-27.5%), from €8,263 to €5,990
- Debts after one year -€932
down €932 (-100.0%), from €932 to €0
- Accrued charges and deferred income -€478
down €478 (-100.0%), from €478 to €0
- Gross operating margin +€3,995
up €3,995 (+9.6%), from €41,746 to €45,740
- Financial charges -€1,858
down €1,858 (-92.3%), from €2,012 to €155
- Taxes +€472
up €472 (+7.2%), from €6,525 to €6,997
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 | €44,994 | €26,210 | -€18,784 | -41.7% |
| Fixed assets | 21/28 | €12,298 | €3,410 | -€8,889 | -72.3% |
| Tangible fixed assets | 22/27 | €12,298 | €3,410 | -€8,889 | -72.3% |
| Furniture and vehicles | 24 | €12,298 | €3,410 | -€8,889 | -72.3% |
| Current assets | 29/58 | €32,696 | €22,801 | -€9,895 | -30.3% |
| Amounts receivable within one year | 40/41 | €20,376 | €13,636 | -€6,739 | -33.1% |
| Trade receivables | 40 | €20,376 | €13,449 | -€6,926 | -34.0% |
| Other amounts receivable | 41 | - | €187 | +€187 | |
| Cash at bank and in hand | 54/58 | €11,337 | €7,194 | -€4,143 | -36.5% |
| Deferred charges and accrued income | 490/1 | €983 | €1,971 | +€987 | +100.4% |
| Total equity and liabilities | 10/49 | €44,994 | €26,210 | -€18,784 | -41.7% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €42,994 | €24,210 | -€18,784 | -43.7% |
| Amounts payable after more than one year | 17 | €932 | €0 | -€932 | -100.0% |
| Financial debts | 170/4 | €932 | €0 | -€932 | -100.0% |
| Amounts payable within one year | 42/48 | €41,585 | €24,210 | -€17,375 | -41.8% |
| Current portion of amounts payable after more than one year | 42 | €11,109 | €932 | -€10,177 | -91.6% |
| Trade debts | 44 | €388 | €473 | +€86 | +22.1% |
| Suppliers | 440/4 | €388 | €473 | +€86 | +22.1% |
| Taxes, remuneration and social security | 45 | €8,263 | €5,990 | -€2,273 | -27.5% |
| Taxes | 450/3 | €8,263 | €5,990 | -€2,273 | -27.5% |
| Other amounts payable | 47/48 | €21,826 | €16,815 | -€5,010 | -23.0% |
| Accrued charges and deferred income | 492/3 | €478 | €0 | -€478 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,846 | €11,640 | -€206 | -1.7% |
| Other operating charges | 640/8 | €655 | €720 | +€65 | +9.9% |
| Gross operating margin | 9900 | €41,746 | €45,740 | +€3,995 | +9.6% |
| Operating profit (loss) | 9901 | €29,245 | €33,381 | +€4,136 | +14.1% |
| Financial income | 75/76B | €367 | €64 | -€303 | -82.5% |
| Recurring financial income | 75 | €367 | €64 | -€303 | -82.5% |
| Financial charges | 65/66B | €2,012 | €155 | -€1,858 | -92.3% |
| Recurring financial charges | 65 | €2,012 | €155 | -€1,858 | -92.3% |
| Profit (loss) for the period before taxes | 9903 | €27,600 | €33,291 | +€5,691 | +20.6% |
| Income taxes | 67/77 | €6,525 | €6,997 | +€472 | +7.2% |
| Profit (loss) for the period | 9904 | €21,074 | €26,293 | +€5,219 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,074 | €26,293 | +€5,219 | +24.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.