DNKV: 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.
DNKV
Largest movements
- Cash +€234,873
up €234,873 (+422%), from €55,651 to €290,524
mainly Net result for the year (+€185,045) and Tax, wage and social debts (+€64,747)
- Receivables within one year +€16,181
up €16,181 (+71.6%), from €22,601 to €38,782
of which Other amounts receivable: +€14,929
- Profit (loss) carried forward +€185,045
up €185,045 (+372%), from €49,750 to €234,795
- Tax, wage and social debts +€64,747
up €64,747 (+270%), from €23,937 to €88,684
- Gross operating margin +€183,194
up €183,194 (+266%), from €68,950 to €252,145
- Taxes +€47,384
up €47,384 (+307%), from €15,453 to €62,837
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 | €81,964 | €331,751 | +€249,787 | +305% |
| Formation expenses | 20 | €428 | €0 | -€428 | -100% |
| Fixed assets | 21/28 | €1,170 | €675 | -€495 | -42.3% |
| Tangible fixed assets | 22/27 | €1,170 | €675 | -€495 | -42.3% |
| Furniture and vehicles | 24 | €1,170 | €675 | -€495 | -42.3% |
| Current assets | 29/58 | €80,365 | €331,075 | +€250,710 | +312% |
| Amounts receivable within one year | 40/41 | €22,601 | €38,782 | +€16,181 | +71.6% |
| Trade receivables | 40 | €18,150 | €19,402 | +€1,252 | +6.9% |
| Other amounts receivable | 41 | €4,451 | €19,380 | +€14,929 | +335% |
| Cash at bank and in hand | 54/58 | €55,651 | €290,524 | +€234,873 | +422% |
| Deferred charges and accrued income | 490/1 | €2,113 | €1,768 | -€345 | -16.3% |
| Total equity and liabilities | 10/49 | €81,964 | €331,751 | +€249,787 | +305% |
| Equity | 10/15 | €52,250 | €237,295 | +€185,045 | +354% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,750 | €234,795 | +€185,045 | +372% |
| Amounts payable | 17/49 | €29,714 | €94,456 | +€64,742 | +218% |
| Amounts payable within one year | 42/48 | €29,648 | €94,389 | +€64,740 | +218% |
| Trade debts | 44 | €5,711 | €5,704 | -€6 | -0.1% |
| Suppliers | 440/4 | €5,711 | €5,704 | -€6 | -0.1% |
| Taxes, remuneration and social security | 45 | €23,937 | €88,684 | +€64,747 | +270% |
| Taxes | 450/3 | €23,937 | €88,684 | +€64,747 | +270% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,193 | €923 | -€270 | -22.6% |
| Other operating charges | 640/8 | €720 | €535 | -€184 | -25.6% |
| Gross operating margin | 9900 | €68,950 | €252,145 | +€183,194 | +266% |
| Operating profit (loss) | 9901 | €67,038 | €250,686 | +€183,649 | +274% |
| Financial charges | 65/66B | €1,835 | €2,805 | +€970 | +52.8% |
| Recurring financial charges | 65 | €1,835 | €2,805 | +€970 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | €65,203 | €247,882 | +€182,679 | +280% |
| Income taxes | 67/77 | €15,453 | €62,837 | +€47,384 | +307% |
| Profit (loss) for the period | 9904 | €49,750 | €185,045 | +€135,295 | +272% |
| Profit (loss) for the period to be appropriated | 9905 | €49,750 | €185,045 | +€135,295 | +272% |
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 14 October 2026 via checked.be.