DKU BEHEER: 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.
DKU BEHEER
Largest movements
- Receivables within one year +€1.2m
new in 2025: €1.2m
- Profit (loss) carried forward +€1.0m
up €1.0m (+44.8%), from -€2.3m to -€1.3m
- Tax, wage and social debts +€78,548
up €78,548 (+16,226%), from €484 to €79,032
- Other debts +€64,951
up €64,951 (+2.8%), from €2.3m to €2.4m
- Gross operating margin +€1.0m
up €1.0m, from -€64 to €1.0m
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | - | €1,191,860 | +€1.2m | |
| Current assets | 29/58 | - | €1,191,860 | +€1.2m | |
| Amounts receivable within one year | 40/41 | - | €1,191,860 | +€1.2m | |
| Trade receivables | 40 | - | €1,191,860 | +€1.2m | |
| Total equity and liabilities | 10/49 | - | €1,191,860 | +€1.2m | |
| Equity | 10/15 | -€2,299,939 | -€1,252,225 | +€1.0m | +45.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,974 | €18,974 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,974 | €18,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,337,512 | -€1,289,799 | +€1.0m | +44.8% |
| Amounts payable | 17/49 | €2,299,939 | €2,444,085 | +€144,147 | +6.3% |
| Amounts payable within one year | 42/48 | €2,299,939 | €2,443,635 | +€143,697 | +6.2% |
| Trade debts | 44 | - | €197 | +€197 | |
| Suppliers | 440/4 | - | €197 | +€197 | |
| Taxes, remuneration and social security | 45 | €484 | €79,032 | +€78,548 | +16,226% |
| Taxes | 450/3 | €484 | €79,032 | +€78,548 | +16,226% |
| Other amounts payable | 47/48 | €2,299,454 | €2,364,406 | +€64,951 | +2.8% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | -€64 | €1,047,834 | +€1.0m | |
| Operating profit (loss) | 9901 | -€64 | €1,047,714 | +€1.0m | |
| Profit (loss) for the period before taxes | 9903 | -€64 | €1,047,714 | +€1.0m | |
| Profit (loss) for the period | 9904 | -€64 | €1,047,714 | +€1.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€64 | €1,047,714 | +€1.0m |
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 23 October 2026 via checked.be.