DLKINE: 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.
DLKINE
Largest movements
- Cash +€38,971
up €38,971 (+111%), from €35,010 to €73,981
mainly Other debts (+€45,431) and Net result for the year (+€41,555)
- Tangible fixed assets -€9,579
down €9,579 (-30.5%), from €31,427 to €21,848
of which Other tangible fixed assets: -€11,615
- Other debts +€45,431
up €45,431 (+477%), from €9,515 to €54,946
- Profit (loss) carried forward -€18,445
down €18,445 (-48.7%), from €37,896 to €19,451
- Tax, wage and social debts +€13,799
up €13,799 (+1,871%), from €737 to €14,536
of which Taxes: +€13,799
- Debts after one year -€10,097
down €10,097 (-66.1%), from €15,282 to €5,185
- Gross operating margin +€32,221
up €32,221 (+85.7%), from €37,608 to €69,829
- Taxes +€7,062
up €7,062 (+123%), from €5,737 to €12,799
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 | €77,093 | €107,215 | +€30,122 | +39.1% |
| Fixed assets | 21/28 | €31,427 | €21,848 | -€9,579 | -30.5% |
| Tangible fixed assets | 22/27 | €31,427 | €21,848 | -€9,579 | -30.5% |
| Plant, machinery and equipment | 23 | €2,510 | €2,176 | -€335 | -13.3% |
| Furniture and vehicles | 24 | €1,586 | €3,957 | +€2,371 | +150% |
| Other tangible fixed assets | 26 | €27,331 | €15,716 | -€11,615 | -42.5% |
| Current assets | 29/58 | €45,666 | €85,367 | +€39,701 | +86.9% |
| Amounts receivable within one year | 40/41 | €10,102 | €10,660 | +€558 | +5.5% |
| Trade receivables | 40 | €5,170 | €10,660 | +€5,490 | +106% |
| Other amounts receivable | 41 | €4,932 | €0 | -€4,932 | -100% |
| Cash at bank and in hand | 54/58 | €35,010 | €73,981 | +€38,971 | +111% |
| Deferred charges and accrued income | 490/1 | €554 | €726 | +€172 | +31.1% |
| Total equity and liabilities | 10/49 | €77,093 | €107,215 | +€30,122 | +39.1% |
| Equity | 10/15 | €40,896 | €22,451 | -€18,445 | -45.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,896 | €19,451 | -€18,445 | -48.7% |
| Amounts payable | 17/49 | €36,197 | €84,764 | +€48,568 | +134% |
| Amounts payable after more than one year | 17 | €15,282 | €5,185 | -€10,097 | -66.1% |
| Financial debts | 170/4 | €15,282 | €5,185 | -€10,097 | -66.1% |
| Amounts payable within one year | 42/48 | €20,915 | €79,579 | +€58,664 | +280% |
| Current portion of amounts payable after more than one year | 42 | €9,743 | €10,097 | +€354 | +3.6% |
| Trade debts | 44 | €919 | €0 | -€919 | -100% |
| Suppliers | 440/4 | €919 | €0 | -€919 | -100% |
| Taxes, remuneration and social security | 45 | €737 | €14,536 | +€13,799 | +1,871% |
| Taxes | 450/3 | €737 | €14,536 | +€13,799 | +1,871% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,515 | €54,946 | +€45,431 | +477% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,899 | €13,072 | +€173 | +1.3% |
| Other operating charges | 640/8 | €920 | €1,605 | +€684 | +74.4% |
| Gross operating margin | 9900 | €37,608 | €69,829 | +€32,221 | +85.7% |
| Operating profit (loss) | 9901 | €23,788 | €55,152 | +€31,364 | +132% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,159 | €798 | -€361 | -31.1% |
| Recurring financial charges | 65 | €1,159 | €798 | -€361 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €22,629 | €54,354 | +€31,724 | +140% |
| Income taxes | 67/77 | €5,737 | €12,799 | +€7,062 | +123% |
| Profit (loss) for the period | 9904 | €16,892 | €41,555 | +€24,663 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €16,892 | €41,555 | +€24,663 | +146% |
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 15 October 2026 via checked.be.