D.K.R.: 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.
D.K.R.
Largest movements
- Receivables within one year -€10,020
down €10,020 (-40.4%), from €24,821 to €14,801
of which Trade receivables: -€14,490
- Cash -€575
no longer reported in 2025 (was €575)
mainly Trade debts (-€5,843) and Net result for the year (-€5,812)
- Tangible fixed assets -€367
down €367 (-68.5%), from €536 to €169
- Trade debts -€5,843
down €5,843 (-72.4%), from €8,071 to €2,228
- Profit (loss) carried forward -€5,812
down €5,812 (-119%), from -€4,886 to -€10,698
- Short-term financial debts +€2,142
new in 2025: €2,142
- Tax, wage and social debts -€1,449
down €1,449 (-83.8%), from €1,730 to €281
- Gross operating margin +€16,027
up €16,027 (+77.5%), from -€20,678 to -€4,651
- Other operating charges -€632
down €632 (-89.4%), from €707 to €75
- Financial charges -€312
down €312 (-35.1%), from €890 to €578
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 | €26,117 | €15,155 | -€10,962 | -42.0% |
| Fixed assets | 21/28 | €721 | €354 | -€367 | -50.9% |
| Tangible fixed assets | 22/27 | €536 | €169 | -€367 | -68.5% |
| Furniture and vehicles | 24 | €536 | €169 | -€367 | -68.5% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €25,396 | €14,801 | -€10,595 | -41.7% |
| Amounts receivable within one year | 40/41 | €24,821 | €14,801 | -€10,020 | -40.4% |
| Trade receivables | 40 | €14,990 | €500 | -€14,490 | -96.7% |
| Other amounts receivable | 41 | €9,831 | €14,301 | +€4,470 | +45.5% |
| Cash at bank and in hand | 54/58 | €575 | - | -€575 | |
| Total equity and liabilities | 10/49 | €26,117 | €15,155 | -€10,962 | -42.0% |
| Equity | 10/15 | €16,316 | €10,504 | -€5,812 | -35.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €15,005 | €15,005 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €13,146 | €13,146 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,886 | -€10,698 | -€5,812 | -119% |
| Amounts payable | 17/49 | €9,801 | €4,651 | -€5,150 | -52.5% |
| Amounts payable within one year | 42/48 | €9,801 | €4,651 | -€5,150 | -52.5% |
| Financial debts | 43 | - | €2,142 | +€2,142 | |
| Credit institutions | 430/8 | - | €2,142 | +€2,142 | |
| Trade debts | 44 | €8,071 | €2,228 | -€5,843 | -72.4% |
| Suppliers | 440/4 | €8,071 | €2,228 | -€5,843 | -72.4% |
| Taxes, remuneration and social security | 45 | €1,730 | €281 | -€1,449 | -83.8% |
| Taxes | 450/3 | €1,730 | €281 | -€1,449 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €325 | €367 | +€42 | +12.9% |
| Other operating charges | 640/8 | €707 | €75 | -€632 | -89.4% |
| Gross operating margin | 9900 | -€20,678 | -€4,651 | +€16,027 | +77.5% |
| Operating profit (loss) | 9901 | -€21,710 | -€5,093 | +€16,617 | +76.5% |
| Financial charges | 65/66B | €890 | €578 | -€312 | -35.1% |
| Recurring financial charges | 65 | €890 | €578 | -€312 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | -€22,600 | -€5,671 | +€16,929 | +74.9% |
| Income taxes | 67/77 | €140 | €141 | +€1 | +0.7% |
| Profit (loss) for the period | 9904 | -€22,740 | -€5,812 | +€16,928 | +74.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,740 | -€5,812 | +€16,928 | +74.4% |
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 20 October 2026 via checked.be.