D.L.K.A.: 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.L.K.A.
Largest movements
- Receivables within one year -€1,550
down €1,550 (-27.8%), from €5,579 to €4,029
- Cash -€626
down €626 (-55.4%), from €1,130 to €505
mainly Net result for the year (-€2,176)
- Equity -€2,176
down €2,176, from €1,517 to -€659
of which Contributions: -€18,600
- Turnover -€3,900
no longer reported in 2020 (was €3,900)
- Gross operating margin +€243
up €243 (+13.0%), from -€1,868 to -€1,625
From the 2019 result to the 2020 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 2019 and 2020 balance sheets and the 2020 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,709 | €4,534 | -€2,176 | -32.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Current assets | 29/58 | €6,709 | €4,534 | -€2,176 | -32.4% |
| Amounts receivable within one year | 40/41 | €5,579 | €4,029 | -€1,550 | -27.8% |
| Cash at bank and in hand | 54/58 | €1,130 | €505 | -€626 | -55.4% |
| Total equity and liabilities | 10/49 | €6,709 | €4,534 | -€2,176 | -32.4% |
| Equity | 10/15 | €1,517 | -€659 | -€2,176 | |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | -€17,083 | -€19,259 | -€2,176 | -12.7% |
| Amounts payable | 17/49 | €5,192 | €5,192 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,192 | €5,192 | = | 0.0% |
| Trade debts | 44 | €0 | €0 | = | |
| Turnover | 70 | €3,900 | - | -€3,900 | |
| Gross operating margin | 9900 | -€1,868 | -€1,625 | +€243 | +13.0% |
| Operating profit (loss) | 9901 | -€2,441 | -€2,128 | +€313 | +12.8% |
| Recurring financial charges | 65 | €41 | €47 | +€6 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,482 | -€2,176 | +€307 | +12.4% |
| Profit (loss) for the period | 9904 | -€2,482 | -€2,176 | +€307 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,482 | -€2,176 | +€307 | +12.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.