DKZ: 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.
DKZ
Largest movements
- Cash -€44,813
down €44,813 (-79.8%), from €56,179 to €11,366
mainly Current portion of long-term debt (-€48,750) and Contributions, distributions and other (-€31,000)
- Current investments +€24,000
up €24,000 (+159%), from €15,087 to €39,087
- Tangible fixed assets +€16,318
up €16,318 (+1,349%), from €1,209 to €17,527
of which Furniture and vehicles: +€16,728
- Current portion of long-term debt -€48,750
down €48,750 (-100%), from €48,750 to €0
- Reserves +€36,825
up €36,825 (+4.5%), from €823,726 to €860,551
- Gross operating margin -€38,188
down €38,188 (-25.5%), from €149,496 to €111,309
- Taxes -€7,336
down €7,336 (-17.1%), from €42,916 to €35,580
- Depreciation +€4,128
up €4,128 (+1,007%), from €410 to €4,538
- Financial charges -€1,680
down €1,680 (-45.1%), from €3,728 to €2,048
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,032,209 | €1,029,058 | -€3,151 | -0.3% |
| Fixed assets | 21/28 | €951,209 | €967,527 | +€16,318 | +1.7% |
| Tangible fixed assets | 22/27 | €1,209 | €17,527 | +€16,318 | +1,349% |
| Plant, machinery and equipment | 23 | €1,209 | €800 | -€410 | -33.9% |
| Furniture and vehicles | 24 | - | €16,728 | +€16,728 | |
| Financial fixed assets | 28 | €950,000 | €950,000 | = | 0.0% |
| Current assets | 29/58 | €81,000 | €61,531 | -€19,469 | -24.0% |
| Amounts receivable within one year | 40/41 | €5,942 | €5,615 | -€327 | -5.5% |
| Trade receivables | 40 | €1,362 | €0 | -€1,362 | -100% |
| Other amounts receivable | 41 | €4,580 | €5,615 | +€1,035 | +22.6% |
| Current investments | 50/53 | €15,087 | €39,087 | +€24,000 | +159% |
| Cash at bank and in hand | 54/58 | €56,179 | €11,366 | -€44,813 | -79.8% |
| Deferred charges and accrued income | 490/1 | €3,791 | €5,463 | +€1,672 | +44.1% |
| Total equity and liabilities | 10/49 | €1,032,209 | €1,029,058 | -€3,151 | -0.3% |
| Equity | 10/15 | €973,726 | €1,010,551 | +€36,825 | +3.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €823,726 | €860,551 | +€36,825 | +4.5% |
| Distributable reserves | 133 | €823,726 | €860,551 | +€36,825 | +4.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,483 | €18,507 | -€39,976 | -68.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €58,483 | €18,507 | -€39,976 | -68.4% |
| Current portion of amounts payable after more than one year | 42 | €48,750 | €0 | -€48,750 | -100% |
| Trade debts | 44 | €578 | €1,020 | +€441 | +76.4% |
| Suppliers | 440/4 | €578 | €1,020 | +€441 | +76.4% |
| Taxes, remuneration and social security | 45 | €9,155 | €17,488 | +€8,333 | +91.0% |
| Taxes | 450/3 | €9,155 | €17,488 | +€8,333 | +91.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €4,538 | +€4,128 | +1,007% |
| Other operating charges | 640/8 | €1,484 | €1,318 | -€165 | -11.1% |
| Gross operating margin | 9900 | €149,496 | €111,309 | -€38,188 | -25.5% |
| Operating profit (loss) | 9901 | €147,603 | €105,453 | -€42,151 | -28.6% |
| Financial income | 75/76B | €130 | €0 | -€130 | -100% |
| Recurring financial income | 75 | €130 | €0 | -€130 | -100% |
| Financial charges | 65/66B | €3,728 | €2,048 | -€1,680 | -45.1% |
| Recurring financial charges | 65 | €3,728 | €2,048 | -€1,680 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €144,005 | €103,404 | -€40,600 | -28.2% |
| Income taxes | 67/77 | €42,916 | €35,580 | -€7,336 | -17.1% |
| Profit (loss) for the period | 9904 | €101,089 | €67,825 | -€33,264 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €101,089 | €67,825 | -€33,264 | -32.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.