DKSF: 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.
DKSF
Largest movements
- Cash +€42,281
up €42,281 (+21.5%), from €196,610 to €238,891
mainly Other debts (+€77,276) and Net result for the year (+€60,945)
- Tangible fixed assets -€25,613
down €25,613 (-13.6%), from €188,188 to €162,575
of which Furniture and vehicles: -€21,050
- Receivables within one year +€7,576
up €7,576 (+42.1%), from €17,978 to €25,554
of which Trade receivables: +€7,557
- Other debts +€77,276
up €77,276 (+329.5%), from €23,451 to €100,726
- Reserves -€39,055
down €39,055 (-18.1%), from €215,964 to €176,909
of which Distributable reserves: -€39,055
- Current portion of long-term debt -€9,056
down €9,056 (-54.1%), from €16,743 to €7,687
- Debts after one year -€7,687
down €7,687 (-6.7%), from €115,088 to €107,401
- Tax, wage and social debts -€6,421
down €6,421 (-99.2%), from €6,471 to €50
- Other operating charges -€19,866
down €19,866 (-90.4%), from €21,984 to €2,118
- Taxes +€4,058
up €4,058 (+34.0%), from €11,923 to €15,981
- Gross operating margin +€2,835
up €2,835 (+2.6%), from €107,008 to €109,843
- Financial income -€1,960
down €1,960 (-100.0%), from €1,960 to €0
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 | €402,776 | €427,020 | +€24,244 | +6.0% |
| Fixed assets | 21/28 | €188,188 | €162,575 | -€25,613 | -13.6% |
| Tangible fixed assets | 22/27 | €188,188 | €162,575 | -€25,613 | -13.6% |
| Land and buildings | 22 | €154,064 | €149,980 | -€4,083 | -2.7% |
| Plant, machinery and equipment | 23 | €567 | €88 | -€479 | -84.5% |
| Furniture and vehicles | 24 | €33,557 | €12,507 | -€21,050 | -62.7% |
| Current assets | 29/58 | €214,588 | €264,445 | +€49,857 | +23.2% |
| Amounts receivable within one year | 40/41 | €17,978 | €25,554 | +€7,576 | +42.1% |
| Trade receivables | 40 | €14,901 | €22,457 | +€7,557 | +50.7% |
| Other amounts receivable | 41 | €3,077 | €3,097 | +€19 | +0.6% |
| Cash at bank and in hand | 54/58 | €196,610 | €238,891 | +€42,281 | +21.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €402,776 | €427,020 | +€24,244 | +6.0% |
| Equity | 10/15 | €228,364 | €195,509 | -€32,855 | -14.4% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €215,964 | €176,909 | -€39,055 | -18.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €214,104 | €175,049 | -€39,055 | -18.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €174,412 | €231,511 | +€57,099 | +32.7% |
| Amounts payable after more than one year | 17 | €115,088 | €107,401 | -€7,687 | -6.7% |
| Financial debts | 170/4 | €115,088 | €107,401 | -€7,687 | -6.7% |
| Amounts payable within one year | 42/48 | €48,674 | €113,064 | +€64,390 | +132.3% |
| Current portion of amounts payable after more than one year | 42 | €16,743 | €7,687 | -€9,056 | -54.1% |
| Trade debts | 44 | €2,010 | €4,601 | +€2,591 | +128.9% |
| Suppliers | 440/4 | €2,010 | €4,601 | +€2,591 | +128.9% |
| Taxes, remuneration and social security | 45 | €6,471 | €50 | -€6,421 | -99.2% |
| Taxes | 450/3 | €6,471 | €50 | -€6,421 | -99.2% |
| Other amounts payable | 47/48 | €23,451 | €100,726 | +€77,276 | +329.5% |
| Accrued charges and deferred income | 492/3 | €10,650 | €11,046 | +€396 | +3.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,699 | €26,439 | +€740 | +2.9% |
| Other operating charges | 640/8 | €21,984 | €2,118 | -€19,866 | -90.4% |
| Gross operating margin | 9900 | €107,008 | €109,843 | +€2,835 | +2.6% |
| Operating profit (loss) | 9901 | €59,326 | €81,287 | +€21,961 | +37.0% |
| Financial income | 75/76B | €1,960 | €0 | -€1,960 | -100.0% |
| Recurring financial income | 75 | €1,960 | €0 | -€1,960 | -100.0% |
| Financial charges | 65/66B | €3,825 | €4,361 | +€537 | +14.0% |
| Recurring financial charges | 65 | €3,825 | €4,361 | +€537 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €57,461 | €76,926 | +€19,465 | +33.9% |
| Income taxes | 67/77 | €11,923 | €15,981 | +€4,058 | +34.0% |
| Profit (loss) for the period | 9904 | €45,538 | €60,945 | +€15,407 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,538 | €60,945 | +€15,407 | +33.8% |
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 10 October 2026 via checked.be.