D & K ESSENTIALS: 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 & K ESSENTIALS
Largest movements
- Tangible fixed assets -€33,398
down €33,398 (-45.3%), from €73,650 to €40,252
of which Land and buildings: -€26,000
- Cash -€20,123
down €20,123 (-69.8%), from €28,812 to €8,689
mainly Net result for the year (-€23,863) and Advances received (-€20,141)
- Receivables within one year -€3,800
down €3,800 (-75.3%), from €5,049 to €1,250
of which Trade receivables: -€4,307
- Profit (loss) carried forward -€23,863
down €23,863 (-5.2%), from -€458,924 to -€482,787
- Advances received -€20,141
down €20,141 (-46.2%), from €43,622 to €23,482
- Other debts -€14,103
down €14,103 (-24.9%), from €56,627 to €42,524
- Depreciation -€7,508
down €7,508 (-16.6%), from €45,206 to €37,698
- Gross operating margin +€1,098
up €1,098 (+6.6%), from €16,722 to €17,820
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,149 | €50,885 | -€57,264 | -52.9% |
| Fixed assets | 21/28 | €73,650 | €40,252 | -€33,398 | -45.3% |
| Tangible fixed assets | 22/27 | €73,650 | €40,252 | -€33,398 | -45.3% |
| Land and buildings | 22 | €52,000 | €26,000 | -€26,000 | -50.0% |
| Plant, machinery and equipment | 23 | €21,406 | €14,212 | -€7,194 | -33.6% |
| Furniture and vehicles | 24 | €244 | €41 | -€203 | -83.3% |
| Current assets | 29/58 | €34,499 | €10,633 | -€23,866 | -69.2% |
| Amounts receivable within one year | 40/41 | €5,049 | €1,250 | -€3,800 | -75.3% |
| Trade receivables | 40 | €4,307 | - | -€4,307 | |
| Other amounts receivable | 41 | €743 | €1,250 | +€507 | +68.2% |
| Cash at bank and in hand | 54/58 | €28,812 | €8,689 | -€20,123 | -69.8% |
| Deferred charges and accrued income | 490/1 | €637 | €694 | +€57 | +8.9% |
| Total equity and liabilities | 10/49 | €108,149 | €50,885 | -€57,264 | -52.9% |
| Equity | 10/15 | -€438,464 | -€462,327 | -€23,863 | -5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€458,924 | -€482,787 | -€23,863 | -5.2% |
| Amounts payable | 17/49 | €546,612 | €513,212 | -€33,401 | -6.1% |
| Amounts payable after more than one year | 17 | €445,000 | €445,000 | = | 0.0% |
| Financial debts | 170/4 | €445,000 | €445,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,528 | €68,212 | -€33,317 | -32.8% |
| Trade debts | 44 | €1,279 | €2,206 | +€927 | +72.5% |
| Suppliers | 440/4 | €1,279 | €2,206 | +€927 | +72.5% |
| Advances received on contracts in progress | 46 | €43,622 | €23,482 | -€20,141 | -46.2% |
| Other amounts payable | 47/48 | €56,627 | €42,524 | -€14,103 | -24.9% |
| Accrued charges and deferred income | 492/3 | €84 | - | -€84 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,206 | €37,698 | -€7,508 | -16.6% |
| Other operating charges | 640/8 | €3,779 | €3,851 | +€72 | +1.9% |
| Gross operating margin | 9900 | €16,722 | €17,820 | +€1,098 | +6.6% |
| Operating profit (loss) | 9901 | -€32,263 | -€23,729 | +€8,534 | +26.5% |
| Financial income | 75/76B | €103 | €41 | -€63 | -60.7% |
| Recurring financial income | 75 | €103 | €41 | -€63 | -60.7% |
| Financial charges | 65/66B | €145 | €153 | +€9 | +6.0% |
| Recurring financial charges | 65 | €145 | €153 | +€9 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€32,304 | -€23,842 | +€8,463 | +26.2% |
| Income taxes | 67/77 | €119 | €21 | -€98 | -82.2% |
| Profit (loss) for the period | 9904 | -€32,424 | -€23,863 | +€8,561 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,424 | -€23,863 | +€8,561 | +26.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.