DKY: 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.
DKY
Largest movements
- Receivables within one year +€549,220
up €549,220 (+209%), from €262,702 to €811,922
of which Other amounts receivable: +€327,052
- Tangible fixed assets -€354,221
down €354,221 (-26.5%), from €1.3m to €982,915
- Cash -€274,404
down €274,404 (-83.1%), from €330,263 to €55,859
mainly Receivables within one year (-€549,220) and Debts after one year (-€105,855)
- Profit (loss) carried forward +€112,307
up €112,307 (+9.8%), from €1.1m to €1.3m
- Debts after one year -€105,855
down €105,855 (-53.4%), from €198,165 to €92,310
- Trade debts -€63,690
down €63,690 (-25.5%), from €249,684 to €185,994
- Staff costs +€341,916
up €341,916 (+18.2%), from €1.9m to €2.2m
- Taxes -€137,787
down €137,787 (-76.1%), from €181,039 to €43,253
- Financial charges +€69,393
up €69,393 (+114%), from €60,849 to €130,243
- Gross operating margin -€48,206
down €48,206 (-1.6%), from €3.1m to €3.0m
- Depreciation +€44,719
up €44,719 (+11.6%), from €385,336 to €430,055
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
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 | €1,954,367 | €1,875,572 | -€78,795 | -4.0% |
| Fixed assets | 21/28 | €1,341,636 | €987,415 | -€354,221 | -26.4% |
| Tangible fixed assets | 22/27 | €1,337,136 | €982,915 | -€354,221 | -26.5% |
| Plant, machinery and equipment | 23 | €589,693 | €472,639 | -€117,054 | -19.8% |
| Furniture and vehicles | 24 | €442,171 | €318,797 | -€123,373 | -27.9% |
| Leasing and similar rights | 25 | €304,896 | €191,479 | -€113,418 | -37.2% |
| Other tangible fixed assets | 26 | €376 | - | -€376 | |
| Financial fixed assets | 28 | €4,500 | €4,500 | = | 0.0% |
| Current assets | 29/58 | €612,731 | €888,157 | +€275,426 | +45.0% |
| Amounts receivable within one year | 40/41 | €262,702 | €811,922 | +€549,220 | +209% |
| Trade receivables | 40 | €62,845 | €285,013 | +€222,168 | +354% |
| Other amounts receivable | 41 | €199,857 | €526,909 | +€327,052 | +164% |
| Cash at bank and in hand | 54/58 | €330,263 | €55,859 | -€274,404 | -83.1% |
| Deferred charges and accrued income | 490/1 | €19,766 | €20,375 | +€610 | +3.1% |
| Total equity and liabilities | 10/49 | €1,954,367 | €1,875,572 | -€78,795 | -4.0% |
| Equity | 10/15 | €1,161,564 | €1,273,871 | +€112,307 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,141,104 | €1,253,411 | +€112,307 | +9.8% |
| Amounts payable | 17/49 | €792,803 | €601,700 | -€191,103 | -24.1% |
| Amounts payable after more than one year | 17 | €198,165 | €92,310 | -€105,855 | -53.4% |
| Financial debts | 170/4 | €198,165 | €92,310 | -€105,855 | -53.4% |
| Amounts payable within one year | 42/48 | €594,638 | €509,390 | -€85,248 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €97,204 | €91,989 | -€5,215 | -5.4% |
| Trade debts | 44 | €249,684 | €185,994 | -€63,690 | -25.5% |
| Suppliers | 440/4 | €249,684 | €185,994 | -€63,690 | -25.5% |
| Taxes, remuneration and social security | 45 | €237,749 | €231,407 | -€6,342 | -2.7% |
| Taxes | 450/3 | €68,492 | €104,669 | +€36,177 | +52.8% |
| Remuneration and social security | 454/9 | €169,257 | €126,738 | -€42,519 | -25.1% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Non-recurring operating income | 76A | - | €6,089 | +€6,089 | |
| Remuneration, social security and pensions | 62 | €1,880,588 | €2,222,504 | +€341,916 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385,336 | €430,055 | +€44,719 | +11.6% |
| Other operating charges | 640/8 | €15,579 | €32,435 | +€16,856 | +108% |
| Non-recurring operating charges | 66A | €31,695 | €40,842 | +€9,146 | +28.9% |
| Gross operating margin | 9900 | €3,057,947 | €3,009,741 | -€48,206 | -1.6% |
| Operating profit (loss) | 9901 | €744,748 | €283,904 | -€460,844 | -61.9% |
| Financial income | 75/76B | €6 | €1,898 | +€1,892 | +32,074% |
| Recurring financial income | 75 | €6 | €1,898 | +€1,892 | +32,074% |
| Financial charges | 65/66B | €60,849 | €130,243 | +€69,393 | +114% |
| Recurring financial charges | 65 | €60,849 | €130,243 | +€69,393 | +114% |
| Profit (loss) for the period before taxes | 9903 | €683,905 | €155,560 | -€528,345 | -77.3% |
| Income taxes | 67/77 | €181,039 | €43,253 | -€137,787 | -76.1% |
| Profit (loss) for the period | 9904 | €502,866 | €112,307 | -€390,558 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €502,866 | €112,307 | -€390,558 | -77.7% |
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 13 October 2026 via checked.be.