DIK VOOR MEKAAR: 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.
DIK VOOR MEKAAR
Largest movements
- Receivables after one year +€2.8m
new in 2025: €2.8m
- Cash +€384,722
up €384,722 (+74,758%), from €515 to €385,237
mainly Net result for the year (+€3.1m) and Tax, wage and social debts (+€350,906)
- Receivables within one year +€327,560
up €327,560 (+380%), from €86,205 to €413,765
of which Other amounts receivable: +€320,239
- Financial fixed assets -€300,000
down €300,000 (-100%), from €300,000 to €0
- Reserves +€3.1m
up €3.1m (+6,212%), from €50,434 to €3.2m
- Tax, wage and social debts +€350,906
up €350,906 (+1,874%), from €18,729 to €369,634
- Debts after one year -€148,147
down €148,147 (-100%), from €148,147 to €0
- Other debts -€144,585
down €144,585 (-100%), from €144,585 to €0
- Financial income +€3.5m
up €3.5m (+68,831%), from €5,133 to €3.5m
- Taxes +€333,203
up €333,203 (+1,882%), from €17,703 to €350,906
- Gross operating margin -€116,315
down €116,315, from €63,636 to -€52,679
- Financial charges +€738
up €738 (+1,131%), from €65 to €804
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 | €386,719 | €3,574,501 | +€3.2m | +824% |
| Fixed assets | 21/28 | €300,000 | €0 | -€300,000 | -100% |
| Financial fixed assets | 28 | €300,000 | €0 | -€300,000 | -100% |
| Current assets | 29/58 | €86,719 | €3,574,501 | +€3.5m | +4,022% |
| Amounts receivable after more than one year | 29 | - | €2,775,500 | +€2.8m | |
| Other amounts receivable | 291 | - | €2,775,500 | +€2.8m | |
| Amounts receivable within one year | 40/41 | €86,205 | €413,765 | +€327,560 | +380% |
| Trade receivables | 40 | - | €7,320 | +€7,320 | |
| Other amounts receivable | 41 | €86,205 | €406,444 | +€320,239 | +371% |
| Cash at bank and in hand | 54/58 | €515 | €385,237 | +€384,722 | +74,758% |
| Total equity and liabilities | 10/49 | €386,719 | €3,574,501 | +€3.2m | +824% |
| Equity | 10/15 | €62,834 | €3,202,223 | +€3.1m | +4,996% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €50,434 | €3,183,623 | +€3.1m | +6,212% |
| Distributable reserves | 133 | €50,434 | €3,183,623 | +€3.1m | +6,212% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €323,885 | €372,279 | +€48,393 | +14.9% |
| Amounts payable after more than one year | 17 | €148,147 | €0 | -€148,147 | -100% |
| Financial debts | 170/4 | €148,147 | €0 | -€148,147 | -100% |
| Amounts payable within one year | 42/48 | €175,738 | €372,279 | +€196,540 | +112% |
| Trade debts | 44 | €12,424 | €2,644 | -€9,780 | -78.7% |
| Suppliers | 440/4 | €12,424 | €2,644 | -€9,780 | -78.7% |
| Taxes, remuneration and social security | 45 | €18,729 | €369,634 | +€350,906 | +1,874% |
| Taxes | 450/3 | €18,729 | €369,634 | +€350,906 | +1,874% |
| Other amounts payable | 47/48 | €144,585 | €0 | -€144,585 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €566 | €579 | +€12 | +2.2% |
| Gross operating margin | 9900 | €63,636 | -€52,679 | -€116,315 | |
| Operating profit (loss) | 9901 | €63,069 | -€53,258 | -€116,327 | |
| Financial income | 75/76B | €5,133 | €3,538,155 | +€3.5m | +68,831% |
| Recurring financial income | 75 | €5,133 | €3,538,155 | +€3.5m | +68,831% |
| Financial charges | 65/66B | €65 | €804 | +€738 | +1,131% |
| Recurring financial charges | 65 | €65 | €804 | +€738 | +1,131% |
| Profit (loss) for the period before taxes | 9903 | €68,137 | €3,484,094 | +€3.4m | +5,013% |
| Income taxes | 67/77 | €17,703 | €350,906 | +€333,203 | +1,882% |
| Profit (loss) for the period | 9904 | €50,434 | €3,133,189 | +€3.1m | +6,112% |
| Profit (loss) for the period to be appropriated | 9905 | €50,434 | €3,133,189 | +€3.1m | +6,112% |
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 28 October 2026 via checked.be.