DK ACCOUNTING: 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.
DK ACCOUNTING
Largest movements
- Cash +€61,870
up €61,870 (+212.8%), from €29,069 to €90,940
mainly Net result for the year (+€37,364) and Debts after one year (+€30,000)
- Tangible fixed assets +€2,887
new in 2024: €2,887
of which Plant, machinery and equipment: +€1,671
- Deferred charges and accrued income +€2,651
up €2,651 (+530.4%), from €500 to €3,151
- Receivables within one year +€2,392
up €2,392 (+158.1%), from €1,513 to €3,905
- Debts after one year +€30,000
new in 2024: €30,000
- Accrued charges and deferred income +€14,443
up €14,443 (+85.7%), from €16,853 to €31,296
- Trade debts +€7,539
up €7,539 (+3762.9%), from €200 to €7,740
- Profit (loss) carried forward +€7,364
up €7,364 (+108.1%), from €6,811 to €14,174
- Tax, wage and social debts +€6,424
up €6,424 (+149.6%), from €4,293 to €10,716
- Gross operating margin +€32,013
up €32,013 (+302.3%), from €10,589 to €42,603
- Other operating charges +€803
up €803 (+105.7%), from €760 to €1,563
- Taxes +€571
up €571 (+26.8%), from €2,130 to €2,701
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,591 | €101,604 | +€69,012 | +211.8% |
| Fixed assets | 21/28 | €1,509 | €3,608 | +€2,099 | +139.1% |
| Intangible fixed assets | 21 | €1,509 | €722 | -€787 | -52.2% |
| Tangible fixed assets | 22/27 | - | €2,887 | +€2,887 | |
| Plant, machinery and equipment | 23 | - | €1,671 | +€1,671 | |
| Furniture and vehicles | 24 | - | €1,216 | +€1,216 | |
| Current assets | 29/58 | €31,082 | €97,995 | +€66,913 | +215.3% |
| Amounts receivable within one year | 40/41 | €1,513 | €3,905 | +€2,392 | +158.1% |
| Trade receivables | 40 | €1,513 | €3,905 | +€2,392 | +158.1% |
| Cash at bank and in hand | 54/58 | €29,069 | €90,940 | +€61,870 | +212.8% |
| Deferred charges and accrued income | 490/1 | €500 | €3,151 | +€2,651 | +530.4% |
| Total equity and liabilities | 10/49 | €32,591 | €101,604 | +€69,012 | +211.8% |
| Equity | 10/15 | €8,311 | €15,674 | +€7,364 | +88.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,811 | €14,174 | +€7,364 | +108.1% |
| Amounts payable | 17/49 | €24,281 | €85,929 | +€61,649 | +253.9% |
| Amounts payable after more than one year | 17 | - | €30,000 | +€30,000 | |
| Other amounts payable | 178/9 | - | €30,000 | +€30,000 | |
| Amounts payable within one year | 42/48 | €7,428 | €24,633 | +€17,205 | +231.6% |
| Trade debts | 44 | €200 | €7,740 | +€7,539 | +3762.9% |
| Suppliers | 440/4 | €200 | €7,740 | +€7,539 | +3762.9% |
| Taxes, remuneration and social security | 45 | €4,293 | €10,716 | +€6,424 | +149.6% |
| Taxes | 450/3 | €4,293 | €10,716 | +€6,424 | +149.6% |
| Other amounts payable | 47/48 | €2,935 | €6,177 | +€3,243 | +110.5% |
| Accrued charges and deferred income | 492/3 | €16,853 | €31,296 | +€14,443 | +85.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €853 | €934 | +€81 | +9.5% |
| Other operating charges | 640/8 | €760 | €1,563 | +€803 | +105.7% |
| Gross operating margin | 9900 | €10,589 | €42,603 | +€32,013 | +302.3% |
| Operating profit (loss) | 9901 | €8,977 | €40,106 | +€31,130 | +346.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €36 | €42 | +€6 | +17.3% |
| Recurring financial charges | 65 | €36 | €42 | +€6 | +17.3% |
| Profit (loss) for the period before taxes | 9903 | €8,941 | €40,064 | +€31,124 | +348.1% |
| Income taxes | 67/77 | €2,130 | €2,701 | +€571 | +26.8% |
| Profit (loss) for the period | 9904 | €6,811 | €37,364 | +€30,553 | +448.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,811 | €37,364 | +€30,553 | +448.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.