DK CREATION: what changed
Two fiscal 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 CREATION
Largest movements
- Cash -€24,732
down €24,732 (-81.7%), from €30,278 to €5,547
mainly Receivables within one year (-€13,151) and Net result for the year (-€11,345)
- Receivables within one year +€13,151
up €13,151 (+180.5%), from €7,287 to €20,437
of which Trade receivables: +€16,156
- Tangible fixed assets -€9,328
down €9,328 (-33.0%), from €28,276 to €18,948
of which Leasing and similar rights: -€5,850
- Reserves -€11,500
down €11,500 (-48.9%), from €23,500 to €12,000
- Debts after one year -€5,882
down €5,882 (-33.9%), from €17,373 to €11,492
- Tax, wage and social debts -€3,110
down €3,110 (-42.7%), from €7,290 to €4,179
of which Taxes: -€3,560
- Other debts -€3,000
down €3,000 (-100.0%), from €3,000 to €0
- Trade debts +€1,812
up €1,812 (+39.0%), from €4,647 to €6,459
- Gross operating margin -€33,048
down €33,048, from €32,841 to -€206
- Taxes -€4,610
down €4,610 (-100.0%), from €4,610 to €0
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 | €66,679 | €45,411 | -€21,267 | -31.9% |
| Fixed assets | 21/28 | €28,566 | €18,948 | -€9,619 | -33.7% |
| Tangible fixed assets | 22/27 | €28,276 | €18,948 | -€9,328 | -33.0% |
| Plant, machinery and equipment | 23 | €5,244 | €2,244 | -€3,000 | -57.2% |
| Furniture and vehicles | 24 | €1,028 | €549 | -€479 | -46.6% |
| Leasing and similar rights | 25 | €22,004 | €16,154 | -€5,850 | -26.6% |
| Financial fixed assets | 28 | €290 | €0 | -€290 | -100.0% |
| Current assets | 29/58 | €38,112 | €26,464 | -€11,649 | -30.6% |
| Amounts receivable within one year | 40/41 | €7,287 | €20,437 | +€13,151 | +180.5% |
| Trade receivables | 40 | €2,920 | €19,076 | +€16,156 | +553.3% |
| Other amounts receivable | 41 | €4,367 | €1,361 | -€3,006 | -68.8% |
| Cash at bank and in hand | 54/58 | €30,278 | €5,547 | -€24,732 | -81.7% |
| Deferred charges and accrued income | 490/1 | €548 | €480 | -€67 | -12.3% |
| Total equity and liabilities | 10/49 | €66,679 | €45,411 | -€21,267 | -31.9% |
| Equity | 10/15 | €28,745 | €17,400 | -€11,345 | -39.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,500 | €12,000 | -€11,500 | -48.9% |
| Distributable reserves | 133 | €23,500 | €12,000 | -€11,500 | -48.9% |
| Profit (loss) carried forward | 14 | €245 | €400 | +€155 | +63.0% |
| Amounts payable | 17/49 | €37,933 | €28,012 | -€9,922 | -26.2% |
| Amounts payable after more than one year | 17 | €17,373 | €11,492 | -€5,882 | -33.9% |
| Financial debts | 170/4 | €17,373 | €11,492 | -€5,882 | -33.9% |
| Amounts payable within one year | 42/48 | €20,560 | €16,520 | -€4,040 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €5,624 | €5,882 | +€258 | +4.6% |
| Trade debts | 44 | €4,647 | €6,459 | +€1,812 | +39.0% |
| Suppliers | 440/4 | €4,647 | €6,459 | +€1,812 | +39.0% |
| Taxes, remuneration and social security | 45 | €7,290 | €4,179 | -€3,110 | -42.7% |
| Taxes | 450/3 | €5,660 | €2,100 | -€3,560 | -62.9% |
| Remuneration and social security | 454/9 | €1,629 | €2,079 | +€450 | +27.6% |
| Other amounts payable | 47/48 | €3,000 | €0 | -€3,000 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,258 | €9,328 | +€71 | +0.8% |
| Other operating charges | 640/8 | €685 | €690 | +€5 | +0.7% |
| Gross operating margin | 9900 | €32,841 | -€206 | -€33,048 | |
| Operating profit (loss) | 9901 | €22,899 | -€10,225 | -€33,124 | |
| Financial charges | 65/66B | €1,275 | €1,121 | -€155 | -12.1% |
| Recurring financial charges | 65 | €1,275 | €1,121 | -€155 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €21,624 | -€11,345 | -€32,969 | |
| Income taxes | 67/77 | €4,610 | €0 | -€4,610 | -100.0% |
| Profit (loss) for the period | 9904 | €17,013 | -€11,345 | -€28,359 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,013 | -€11,345 | -€28,359 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.