DP Koksijde: 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.
DP Koksijde
Largest movements
- Cash +€39,791
up €39,791 (+31.8%), from €125,297 to €165,088
mainly Depreciation (+€30,406) and Trade debts (+€19,937)
- Tangible fixed assets -€30,406
down €30,406 (-15.2%), from €200,330 to €169,924
of which Other tangible fixed assets: -€26,000
- Receivables within one year +€5,941
up €5,941 (+7.7%), from €77,372 to €83,313
of which Other amounts receivable: +€24,847
- Debts after one year -€30,244
down €30,244 (-17.7%), from €171,348 to €141,104
- Trade debts +€19,937
up €19,937 (+16.9%), from €117,758 to €137,695
- Profit (loss) carried forward +€10,747
up €10,747 (+200%), from €5,380 to €16,127
- Tax, wage and social debts +€8,150
up €8,150 (+61.9%), from €13,166 to €21,316
of which Taxes: +€10,794
- Other debts +€6,514
up €6,514 (+2,577%), from €253 to €6,767
- Staff costs -€8,635
down €8,635 (-7.1%), from €121,068 to €112,433
- Other operating charges +€5,197
up €5,197 (+328%), from €1,583 to €6,780
- Taxes +€2,394
up €2,394 (+70.7%), from €3,386 to €5,780
- Financial income +€2,075
up €2,075 (+136%), from €1,530 to €3,606
of which Financial income: +€2,013
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 | €421,282 | €437,345 | +€16,063 | +3.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €213,830 | €183,424 | -€30,406 | -14.2% |
| Tangible fixed assets | 22/27 | €200,330 | €169,924 | -€30,406 | -15.2% |
| Plant, machinery and equipment | 23 | €2,401 | €1,604 | -€797 | -33.2% |
| Furniture and vehicles | 24 | €6,007 | €2,398 | -€3,609 | -60.1% |
| Other tangible fixed assets | 26 | €191,922 | €165,922 | -€26,000 | -13.5% |
| Financial fixed assets | 28 | €13,500 | €13,500 | = | 0.0% |
| Current assets | 29/58 | €207,453 | €253,922 | +€46,469 | +22.4% |
| Stocks and contracts in progress | 3 | €3,156 | €3,156 | = | 0.0% |
| Stocks | 30/36 | €3,156 | €3,156 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,372 | €83,313 | +€5,941 | +7.7% |
| Trade receivables | 40 | €18,906 | - | -€18,906 | |
| Other amounts receivable | 41 | €58,466 | €83,313 | +€24,847 | +42.5% |
| Cash at bank and in hand | 54/58 | €125,297 | €165,088 | +€39,791 | +31.8% |
| Deferred charges and accrued income | 490/1 | €1,628 | €2,366 | +€738 | +45.3% |
| Total equity and liabilities | 10/49 | €421,282 | €437,345 | +€16,063 | +3.8% |
| Equity | 10/15 | €87,667 | €98,414 | +€10,747 | +12.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €72,287 | €72,287 | = | 0.0% |
| Distributable reserves | 133 | €72,287 | €72,287 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,380 | €16,127 | +€10,747 | +200% |
| Amounts payable | 17/49 | €333,615 | €338,932 | +€5,316 | +1.6% |
| Amounts payable after more than one year | 17 | €171,348 | €141,104 | -€30,244 | -17.7% |
| Financial debts | 170/4 | €171,348 | €141,104 | -€30,244 | -17.7% |
| Amounts payable within one year | 42/48 | €162,267 | €197,828 | +€35,560 | +21.9% |
| Current portion of amounts payable after more than one year | 42 | €29,403 | €32,049 | +€2,646 | +9.0% |
| Trade debts | 44 | €117,758 | €137,695 | +€19,937 | +16.9% |
| Suppliers | 440/4 | €117,758 | €137,695 | +€19,937 | +16.9% |
| Advances received on contracts in progress | 46 | €1,687 | - | -€1,687 | |
| Taxes, remuneration and social security | 45 | €13,166 | €21,316 | +€8,150 | +61.9% |
| Taxes | 450/3 | €3,846 | €14,639 | +€10,794 | +281% |
| Remuneration and social security | 454/9 | €9,321 | €6,677 | -€2,644 | -28.4% |
| Other amounts payable | 47/48 | €253 | €6,767 | +€6,514 | +2,577% |
| Remuneration, social security and pensions | 62 | €121,068 | €112,433 | -€8,635 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,374 | €30,406 | -€968 | -3.1% |
| Other operating charges | 640/8 | €1,583 | €6,780 | +€5,197 | +328% |
| Non-recurring operating charges | 66A | €2,066 | - | -€2,066 | |
| Gross operating margin | 9900 | €170,541 | €169,986 | -€555 | -0.3% |
| Operating profit (loss) | 9901 | €14,450 | €20,368 | +€5,918 | +41.0% |
| Financial income | 75/76B | €1,530 | €3,606 | +€2,075 | +136% |
| Recurring financial income | 75 | €1,530 | €3,543 | +€2,013 | +132% |
| Non-recurring financial income | 76B | - | €62 | +€62 | |
| Financial charges | 65/66B | €7,688 | €7,447 | -€241 | -3.1% |
| Recurring financial charges | 65 | €7,688 | €7,447 | -€241 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €8,292 | €16,527 | +€8,235 | +99.3% |
| Income taxes | 67/77 | €3,386 | €5,780 | +€2,394 | +70.7% |
| Profit (loss) for the period | 9904 | €4,906 | €10,747 | +€5,841 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €4,906 | €10,747 | +€5,841 | +119% |
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 28 October 2026 via checked.be.