DK DINNER: 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 DINNER
Largest movements
- Receivables within one year -€19,456
down €19,456 (-37.0%), from €52,591 to €33,135
- Cash -€1,202
down €1,202 (-10.7%), from €11,260 to €10,058
mainly Net result for the year (-€13,882) and Trade debts (-€12,794)
- Trade debts -€12,794
down €12,794 (-44.4%), from €28,826 to €16,032
- Reserves -€9,614
down €9,614 (-100.0%), from €9,614 to €0
- Profit (loss) carried forward -€4,268
down €4,268, from €0 to -€4,268
- Other debts +€3,334
up €3,334 (+8.6%), from €38,566 to €41,900
- Tax, wage and social debts +€2,319
up €2,319 (+28.0%), from €8,275 to €10,594
of which Remuneration and social security: +€4,541
- Staff costs +€21,439
up €21,439 (+51.0%), from €42,068 to €63,508
- Gross operating margin +€9,974
up €9,974 (+24.3%), from €41,011 to €50,985
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 | €91,481 | €70,458 | -€21,023 | -23.0% |
| Current assets | 29/58 | €91,481 | €70,458 | -€21,023 | -23.0% |
| Stocks and contracts in progress | 3 | €27,631 | €27,265 | -€366 | -1.3% |
| Stocks | 30/36 | €27,631 | €27,265 | -€366 | -1.3% |
| Amounts receivable within one year | 40/41 | €52,591 | €33,135 | -€19,456 | -37.0% |
| Trade receivables | 40 | €52,591 | €33,135 | -€19,456 | -37.0% |
| Cash at bank and in hand | 54/58 | €11,260 | €10,058 | -€1,202 | -10.7% |
| Total equity and liabilities | 10/49 | €91,481 | €70,458 | -€21,023 | -23.0% |
| Equity | 10/15 | €15,814 | €1,932 | -€13,882 | -87.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €9,614 | €0 | -€9,614 | -100.0% |
| Distributable reserves | 133 | €9,614 | €0 | -€9,614 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | -€4,268 | -€4,268 | |
| Amounts payable | 17/49 | €75,667 | €68,526 | -€7,141 | -9.4% |
| Amounts payable within one year | 42/48 | €75,667 | €68,526 | -€7,141 | -9.4% |
| Trade debts | 44 | €28,826 | €16,032 | -€12,794 | -44.4% |
| Suppliers | 440/4 | €28,826 | €16,032 | -€12,794 | -44.4% |
| Taxes, remuneration and social security | 45 | €8,275 | €10,594 | +€2,319 | +28.0% |
| Taxes | 450/3 | €3,775 | €1,553 | -€2,223 | -58.9% |
| Remuneration and social security | 454/9 | €4,500 | €9,041 | +€4,541 | +100.9% |
| Other amounts payable | 47/48 | €38,566 | €41,900 | +€3,334 | +8.6% |
| Remuneration, social security and pensions | 62 | €42,068 | €63,508 | +€21,439 | +51.0% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | €41,011 | €50,985 | +€9,974 | +24.3% |
| Operating profit (loss) | 9901 | -€1,557 | -€13,036 | -€11,480 | -737.3% |
| Financial income | 75/76B | €11 | €78 | +€67 | +612.8% |
| Recurring financial income | 75 | €11 | €78 | +€67 | +612.8% |
| Financial charges | 65/66B | €617 | €758 | +€142 | +23.0% |
| Recurring financial charges | 65 | €617 | €758 | +€142 | +23.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,163 | -€13,717 | -€11,554 | -534.3% |
| Income taxes | 67/77 | €164 | €165 | +€1 | +0.9% |
| Profit (loss) for the period | 9904 | -€2,327 | -€13,882 | -€11,556 | -496.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,327 | -€13,882 | -€11,556 | -496.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.