D&DK: what changed
Two fiscal 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.
D&DK
Largest movements
- Receivables after one year +€20,017
up €20,017 (+40.0%), from €50,000 to €70,017
- Cash -€15,551
down €15,551 (-48.3%), from €32,221 to €16,670
mainly Receivables after one year (-€20,017) and Debts after one year (-€15,556)
- Receivables within one year -€12,026
down €12,026 (-99.4%), from €12,100 to €74
of which Trade receivables: -€12,100
- Debts after one year -€15,556
down €15,556 (-41.7%), from €37,323 to €21,767
of which Financial debts: -€10,056
- Reserves +€5,000
up €5,000 (+20.0%), from €25,000 to €30,000
- Tax, wage and social debts +€4,589
up €4,589 (+52.4%), from €8,765 to €13,354
- Trade debts -€2,189
down €2,189 (-61.7%), from €3,546 to €1,356
- Accrued charges and deferred income -€1,234
down €1,234 (-90.6%), from €1,362 to €128
- Gross operating margin +€2,576
up €2,576 (+22.1%), from €11,670 to €14,246
- Taxes +€1,269
up €1,269 (+46.4%), from €2,733 to €4,002
- Financial charges -€576
down €576 (-15.1%), from €3,820 to €3,244
- Other operating charges +€254
up €254 (+92.9%), from €274 to €528
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.
Cash bridge derived
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 | €94,963 | €87,615 | -€7,348 | -7.7% |
| Current assets | 29/58 | €94,963 | €87,615 | -€7,348 | -7.7% |
| Amounts receivable after more than one year | 29 | €50,000 | €70,017 | +€20,017 | +40.0% |
| Other amounts receivable | 291 | €50,000 | €70,017 | +€20,017 | +40.0% |
| Amounts receivable within one year | 40/41 | €12,100 | €74 | -€12,026 | -99.4% |
| Trade receivables | 40 | €12,100 | €0 | -€12,100 | -100.0% |
| Other amounts receivable | 41 | €0 | €74 | +€74 | |
| Cash at bank and in hand | 54/58 | €32,221 | €16,670 | -€15,551 | -48.3% |
| Deferred charges and accrued income | 490/1 | €641 | €854 | +€213 | +33.2% |
| Total equity and liabilities | 10/49 | €94,963 | €87,615 | -€7,348 | -7.7% |
| Equity | 10/15 | €32,878 | €38,534 | +€5,656 | +17.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €30,000 | +€5,000 | +20.0% |
| Distributable reserves | 133 | €25,000 | €30,000 | +€5,000 | +20.0% |
| Profit (loss) carried forward | 14 | €2,878 | €3,534 | +€656 | +22.8% |
| Amounts payable | 17/49 | €62,085 | €49,081 | -€13,003 | -20.9% |
| Amounts payable after more than one year | 17 | €37,323 | €21,767 | -€15,556 | -41.7% |
| Financial debts | 170/4 | €29,860 | €19,805 | -€10,056 | -33.7% |
| Other amounts payable | 178/9 | €7,463 | €1,963 | -€5,500 | -73.7% |
| Amounts payable within one year | 42/48 | €23,400 | €27,186 | +€3,786 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €11,089 | €11,643 | +€553 | +5.0% |
| Trade debts | 44 | €3,546 | €1,356 | -€2,189 | -61.7% |
| Suppliers | 440/4 | €3,546 | €1,356 | -€2,189 | -61.7% |
| Taxes, remuneration and social security | 45 | €8,765 | €13,354 | +€4,589 | +52.4% |
| Taxes | 450/3 | €8,765 | €13,354 | +€4,589 | +52.4% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | €1,362 | €128 | -€1,234 | -90.6% |
| Other operating charges | 640/8 | €274 | €528 | +€254 | +92.9% |
| Gross operating margin | 9900 | €11,670 | €14,246 | +€2,576 | +22.1% |
| Operating profit (loss) | 9901 | €11,396 | €13,718 | +€2,322 | +20.4% |
| Financial income | 75/76B | €0 | €17 | +€17 | |
| Recurring financial income | 75 | €0 | €17 | +€17 | |
| Financial charges | 65/66B | €3,820 | €3,244 | -€576 | -15.1% |
| Recurring financial charges | 65 | €3,820 | €3,244 | -€576 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €7,577 | €10,491 | +€2,915 | +38.5% |
| Income taxes | 67/77 | €2,733 | €4,002 | +€1,269 | +46.4% |
| Profit (loss) for the period | 9904 | €4,843 | €6,489 | +€1,645 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,843 | €6,489 | +€1,645 | +34.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.