DK²: 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.
DK²
Largest movements
- Cash +€13
up €13 (+19.4%), from €65 to €77
mainly Other debts (+€400) and Trade debts (+€371)
- Profit (loss) carried forward -€758
down €758 (-0.4%), from -€195,241 to -€195,999
- Other debts +€400
up €400 (+4.1%), from €9,846 to €10,246
- Trade debts +€371
new in 2025: €371
- Gross operating margin +€249
up €249 (+24.7%), from -€1,007 to -€758
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 | €65 | €77 | +€13 | +19.4% |
| Current assets | 29/58 | €65 | €77 | +€13 | +19.4% |
| Cash at bank and in hand | 54/58 | €65 | €77 | +€13 | +19.4% |
| Total equity and liabilities | 10/49 | €65 | €77 | +€13 | +19.4% |
| Equity | 10/15 | -€174,781 | -€175,539 | -€758 | -0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€195,241 | -€195,999 | -€758 | -0.4% |
| Amounts payable | 17/49 | €174,846 | €175,617 | +€771 | +0.4% |
| Amounts payable after more than one year | 17 | €165,000 | €165,000 | = | 0.0% |
| Financial debts | 170/4 | €165,000 | €165,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,846 | €10,617 | +€771 | +7.8% |
| Trade debts | 44 | - | €371 | +€371 | |
| Suppliers | 440/4 | - | €371 | +€371 | |
| Other amounts payable | 47/48 | €9,846 | €10,246 | +€400 | +4.1% |
| Gross operating margin | 9900 | -€1,007 | -€758 | +€249 | +24.7% |
| Operating profit (loss) | 9901 | -€1,007 | -€758 | +€249 | +24.7% |
| Financial charges | 65/66B | €0 | €0 | = | 0.0% |
| Recurring financial charges | 65 | €0 | €0 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,007 | -€758 | +€249 | +24.7% |
| Profit (loss) for the period | 9904 | -€1,007 | -€758 | +€249 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,007 | -€758 | +€249 | +24.7% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.