D.R.K.: 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.R.K.
Largest movements
- Cash -€1,399
down €1,399 (-96.9%), from €1,443 to €44
mainly Net result for the year (-€24,343) and Receivables within one year (-€1,276)
- Receivables within one year +€1,276
up €1,276 (+61.6%), from €2,072 to €3,348
of which Other amounts receivable: +€2,365
- Tangible fixed assets -€500
down €500 (-50.0%), from €1,000 to €500
- Profit (loss) carried forward -€24,343
down €24,343 (-47.2%), from -€51,551 to -€75,894
- Other debts +€11,881
up €11,881 (+29.1%), from €40,856 to €52,738
- Trade debts +€11,838
new in 2025: €11,838
- Gross operating margin -€12,296
down €12,296 (-109.1%), from -€11,270 to -€23,566
- Other operating charges -€434
down €434 (-87.5%), from €496 to €62
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.
Cash bridge derived
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 | €4,516 | €3,892 | -€624 | -13.8% |
| Fixed assets | 21/28 | €1,000 | €500 | -€500 | -50.0% |
| Tangible fixed assets | 22/27 | €1,000 | €500 | -€500 | -50.0% |
| Plant, machinery and equipment | 23 | €1,000 | €500 | -€500 | -50.0% |
| Current assets | 29/58 | €3,516 | €3,392 | -€124 | -3.5% |
| Amounts receivable within one year | 40/41 | €2,072 | €3,348 | +€1,276 | +61.6% |
| Trade receivables | 40 | €1,694 | €605 | -€1,089 | -64.3% |
| Other amounts receivable | 41 | €378 | €2,743 | +€2,365 | +624.8% |
| Cash at bank and in hand | 54/58 | €1,443 | €44 | -€1,399 | -96.9% |
| Total equity and liabilities | 10/49 | €4,516 | €3,892 | -€624 | -13.8% |
| Equity | 10/15 | -€36,341 | -€60,684 | -€24,343 | -67.0% |
| Contributions | 10/11 | €15,210 | €15,210 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,551 | -€75,894 | -€24,343 | -47.2% |
| Amounts payable | 17/49 | €40,856 | €64,576 | +€23,719 | +58.1% |
| Amounts payable within one year | 42/48 | €40,856 | €64,576 | +€23,719 | +58.1% |
| Trade debts | 44 | - | €11,838 | +€11,838 | |
| Suppliers | 440/4 | - | €11,838 | +€11,838 | |
| Other amounts payable | 47/48 | €40,856 | €52,738 | +€11,881 | +29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €500 | = | 0.0% |
| Other operating charges | 640/8 | €496 | €62 | -€434 | -87.5% |
| Gross operating margin | 9900 | -€11,270 | -€23,566 | -€12,296 | -109.1% |
| Operating profit (loss) | 9901 | -€12,266 | -€24,128 | -€11,862 | -96.7% |
| Financial charges | 65/66B | €104 | €215 | +€111 | +106.3% |
| Recurring financial charges | 65 | €104 | €215 | +€111 | +106.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,370 | -€24,343 | -€11,973 | -96.8% |
| Profit (loss) for the period | 9904 | -€12,370 | -€24,343 | -€11,973 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,370 | -€24,343 | -€11,973 | -96.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.