D.K.R. Commercial: 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. Commercial
Largest movements
- Receivables within one year -€121,371
down €121,371 (-49.1%), from €247,408 to €126,037
of which Trade receivables: -€205,907
- Cash +€37,942
up €37,942 (+74.1%), from €51,209 to €89,150
mainly Receivables within one year (+€121,371) and Net result for the year (+€29,071)
- Trade debts -€53,053
down €53,053 (-40.2%), from €132,135 to €79,082
- Other debts -€30,000
down €30,000 (-60.0%), from €50,000 to €20,000
- Tax, wage and social debts -€10,448
down €10,448 (-77.6%), from €13,471 to €3,024
of which Taxes: -€10,025
- Reserves +€9,071
up €9,071 (+24.3%), from €37,256 to €46,327
of which Distributable reserves: +€9,071
- Gross operating margin -€209,955
down €209,955 (-84.7%), from €247,773 to €37,818
- Staff costs -€144,985
down €144,985 (-99.7%), from €145,385 to €400
- Taxes -€10,025
down €10,025 (-76.8%), from €13,049 to €3,024
- Financial charges +€4,401
up €4,401 (+1,771%), from €249 to €4,649
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 | €300,362 | €215,933 | -€84,430 | -28.1% |
| Fixed assets | 21/28 | €1,745 | €746 | -€1,000 | -57.3% |
| Tangible fixed assets | 22/27 | €1,745 | €746 | -€1,000 | -57.3% |
| Furniture and vehicles | 24 | €1,745 | €746 | -€1,000 | -57.3% |
| Current assets | 29/58 | €298,617 | €215,187 | -€83,430 | -27.9% |
| Amounts receivable within one year | 40/41 | €247,408 | €126,037 | -€121,371 | -49.1% |
| Trade receivables | 40 | €226,570 | €20,663 | -€205,907 | -90.9% |
| Other amounts receivable | 41 | €20,838 | €105,374 | +€84,536 | +406% |
| Cash at bank and in hand | 54/58 | €51,209 | €89,150 | +€37,942 | +74.1% |
| Total equity and liabilities | 10/49 | €300,362 | €215,933 | -€84,430 | -28.1% |
| Equity | 10/15 | €104,756 | €113,827 | +€9,071 | +8.7% |
| Contributions | 10/11 | €67,500 | €67,500 | = | 0.0% |
| Capital | 10 | €67,500 | €67,500 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Uncalled capital | 101 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €37,256 | €46,327 | +€9,071 | +24.3% |
| Non-distributable reserves | 130/1 | €6,750 | €6,750 | = | 0.0% |
| Legal reserve | 130 | €6,750 | €6,750 | = | 0.0% |
| Distributable reserves | 133 | €30,506 | €39,577 | +€9,071 | +29.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €195,606 | €102,106 | -€93,501 | -47.8% |
| Amounts payable within one year | 42/48 | €195,606 | €102,106 | -€93,501 | -47.8% |
| Trade debts | 44 | €132,135 | €79,082 | -€53,053 | -40.2% |
| Suppliers | 440/4 | €132,135 | €79,082 | -€53,053 | -40.2% |
| Taxes, remuneration and social security | 45 | €13,471 | €3,024 | -€10,448 | -77.6% |
| Taxes | 450/3 | €13,049 | €3,024 | -€10,025 | -76.8% |
| Remuneration and social security | 454/9 | €422 | €0 | -€422 | -100% |
| Other amounts payable | 47/48 | €50,000 | €20,000 | -€30,000 | -60.0% |
| Remuneration, social security and pensions | 62 | €145,385 | €400 | -€144,985 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,254 | €1,000 | -€254 | -20.3% |
| Other operating charges | 640/8 | €584 | €513 | -€71 | -12.1% |
| Gross operating margin | 9900 | €247,773 | €37,818 | -€209,955 | -84.7% |
| Operating profit (loss) | 9901 | €100,551 | €35,905 | -€64,645 | -64.3% |
| Financial income | 75/76B | €3 | €839 | +€836 | +30,078% |
| Recurring financial income | 75 | €3 | €839 | +€836 | +30,078% |
| Financial charges | 65/66B | €249 | €4,649 | +€4,401 | +1,771% |
| Recurring financial charges | 65 | €249 | €4,649 | +€4,401 | +1,771% |
| Profit (loss) for the period before taxes | 9903 | €100,305 | €32,095 | -€68,210 | -68.0% |
| Income taxes | 67/77 | €13,049 | €3,024 | -€10,025 | -76.8% |
| Profit (loss) for the period | 9904 | €87,256 | €29,071 | -€58,185 | -66.7% |
| Profit (loss) for the period to be appropriated | 9905 | €87,256 | €29,071 | -€58,185 | -66.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.