D1K: 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.
D1K
Largest movements
- Cash +€39,650
up €39,650 (+35.4%), from €112,030 to €151,680
mainly Net result for the year (+€60,361) and Depreciation (+€17,472)
- Tangible fixed assets -€15,370
down €15,370 (-10.9%), from €140,869 to €125,499
of which Land and buildings: -€15,331
- Receivables after one year +€10,000
new in 2025: €10,000
- Reserves +€72,495
up €72,495 (+44.8%), from €161,717 to €234,212
of which Distributable reserves: +€72,495
- Other debts -€29,013
down €29,013 (-78.7%), from €36,857 to €7,845
- Debts after one year -€16,791
down €16,791 (-56.7%), from €29,627 to €12,836
- Tax, wage and social debts +€10,063
up €10,063 (+114%), from €8,842 to €18,905
- Trade debts -€3,255
down €3,255 (-44.1%), from €7,377 to €4,122
- Gross operating margin +€32,448
up €32,448 (+40.7%), from €79,627 to €112,075
- Taxes +€15,416
up €15,416 (+99.1%), from €15,554 to €30,970
- Depreciation +€5,753
up €5,753 (+49.1%), from €11,720 to €17,472
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 | €270,050 | €303,911 | +€33,861 | +12.5% |
| Fixed assets | 21/28 | €140,869 | €125,499 | -€15,370 | -10.9% |
| Tangible fixed assets | 22/27 | €140,869 | €125,499 | -€15,370 | -10.9% |
| Land and buildings | 22 | €137,512 | €122,180 | -€15,331 | -11.1% |
| Plant, machinery and equipment | 23 | €1,333 | €481 | -€852 | -63.9% |
| Furniture and vehicles | 24 | €2,024 | €2,838 | +€813 | +40.2% |
| Current assets | 29/58 | €129,181 | €178,412 | +€49,231 | +38.1% |
| Amounts receivable after more than one year | 29 | - | €10,000 | +€10,000 | |
| Trade receivables | 290 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €15,440 | €14,823 | -€617 | -4.0% |
| Trade receivables | 40 | €12,936 | €14,806 | +€1,870 | +14.5% |
| Other amounts receivable | 41 | €2,504 | €17 | -€2,487 | -99.3% |
| Cash at bank and in hand | 54/58 | €112,030 | €151,680 | +€39,650 | +35.4% |
| Deferred charges and accrued income | 490/1 | €1,711 | €1,909 | +€198 | +11.6% |
| Total equity and liabilities | 10/49 | €270,050 | €303,911 | +€33,861 | +12.5% |
| Equity | 10/15 | €167,917 | €240,412 | +€72,495 | +43.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €161,717 | €234,212 | +€72,495 | +44.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €159,857 | €232,352 | +€72,495 | +45.3% |
| Provisions and deferred taxes | 16 | €3,000 | €3,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €3,000 | €3,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €99,133 | €60,499 | -€38,634 | -39.0% |
| Amounts payable after more than one year | 17 | €29,627 | €12,836 | -€16,791 | -56.7% |
| Financial debts | 170/4 | €29,627 | €12,836 | -€16,791 | -56.7% |
| Amounts payable within one year | 42/48 | €69,506 | €47,663 | -€21,843 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €16,429 | €16,791 | +€362 | +2.2% |
| Trade debts | 44 | €7,377 | €4,122 | -€3,255 | -44.1% |
| Suppliers | 440/4 | €7,377 | €4,122 | -€3,255 | -44.1% |
| Taxes, remuneration and social security | 45 | €8,842 | €18,905 | +€10,063 | +114% |
| Taxes | 450/3 | €8,842 | €18,905 | +€10,063 | +114% |
| Other amounts payable | 47/48 | €36,857 | €7,845 | -€29,013 | -78.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,720 | €17,472 | +€5,753 | +49.1% |
| Other operating charges | 640/8 | €2,101 | €2,270 | +€169 | +8.1% |
| Gross operating margin | 9900 | €79,627 | €112,075 | +€32,448 | +40.7% |
| Operating profit (loss) | 9901 | €65,807 | €92,333 | +€26,526 | +40.3% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,373 | €1,003 | -€370 | -26.9% |
| Recurring financial charges | 65 | €1,373 | €1,003 | -€370 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €64,434 | €91,332 | +€26,898 | +41.7% |
| Income taxes | 67/77 | €15,554 | €30,970 | +€15,416 | +99.1% |
| Profit (loss) for the period | 9904 | €48,880 | €60,361 | +€11,482 | +23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,880 | €60,361 | +€11,482 | +23.5% |
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 16 October 2026 via checked.be.