D.K. and Associates: what changed
D.K. and Associates
Largest movements
- Receivables within one year -€330,047
down €330,047 (-88.5%), from €372,935 to €42,888
- Cash -€114,716
down €114,716 (-80.4%), from €142,660 to €27,944
mainly Other debts (-€1.2m)
- Other debts -€1.2m
down €1.2m (-97.2%), from €1.2m to €33,943
- Profit (loss) carried forward +€717,094
up €717,094 (+69.8%), from -€1.0m to -€310,309
- Financial income -€1.3m
down €1.3m (-63.4%), from €2.0m to €738,330
- Gross operating margin +€879,552
up €879,552 (+98.6%), from -€891,829 to -€12,276
- Write-downs -€143,373
no longer reported in 2025 (was €143,373)
- Other operating charges -€42,627
down €42,627 (-88.4%), from €48,204 to €5,578
- Financial charges -€27,140
down €27,140 (-94.1%), from €28,847 to €1,707
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €515,594 | €70,831 | -€444,763 | -86.3% |
| Current assets | 29/58 | €515,594 | €70,831 | -€444,763 | -86.3% |
| Amounts receivable within one year | 40/41 | €372,935 | €42,888 | -€330,047 | -88.5% |
| Other amounts receivable | 41 | €372,935 | €42,888 | -€330,047 | -88.5% |
| Cash at bank and in hand | 54/58 | €142,660 | €27,944 | -€114,716 | -80.4% |
| Total equity and liabilities | 10/49 | €515,594 | €70,831 | -€444,763 | -86.3% |
| Equity | 10/15 | -€680,205 | €36,889 | +€717,094 | |
| Contributions | 10/11 | €100,397 | €100,397 | = | 0.0% |
| Capital | 10 | €100,397 | €100,397 | = | 0.0% |
| Issued capital | 100 | €100,397 | €100,397 | = | 0.0% |
| Reserves | 13 | €246,801 | €246,801 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,078 | €17,078 | = | 0.0% |
| Legal reserve | 130 | €10,040 | €10,040 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €7,038 | +€7,038 | |
| Other | 1319 | €7,038 | - | -€7,038 | |
| Distributable reserves | 133 | €229,723 | €229,723 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,027,403 | -€310,309 | +€717,094 | +69.8% |
| Amounts payable | 17/49 | €1,195,800 | €33,943 | -€1.2m | -97.2% |
| Amounts payable within one year | 42/48 | €1,195,800 | €33,943 | -€1.2m | -97.2% |
| Other amounts payable | 47/48 | €1,195,800 | €33,943 | -€1.2m | -97.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €143,373 | - | -€143,373 | |
| Other operating charges | 640/8 | €48,204 | €5,578 | -€42,627 | -88.4% |
| Gross operating margin | 9900 | -€891,829 | -€12,276 | +€879,552 | +98.6% |
| Operating profit (loss) | 9901 | -€1,083,406 | -€17,854 | +€1.1m | +98.4% |
| Financial income | 75/76B | €2,015,651 | €738,330 | -€1.3m | -63.4% |
| Recurring financial income | 75 | €2,015,651 | €738,330 | -€1.3m | -63.4% |
| Financial charges | 65/66B | €28,847 | €1,707 | -€27,140 | -94.1% |
| Recurring financial charges | 65 | €28,847 | €1,707 | -€27,140 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €903,399 | €718,770 | -€184,630 | -20.4% |
| Income taxes | 67/77 | - | €1,676 | +€1,676 | |
| Profit (loss) for the period | 9904 | €903,399 | €717,094 | -€186,305 | -20.6% |
| Profit (loss) for the period to be appropriated | 9905 | €903,399 | €717,094 | -€186,305 | -20.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.