DK-ECOM: 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-ECOM
Largest movements
- Cash -€38,726
down €38,726 (-42.6%), from €90,880 to €52,154
mainly Net result for the year (-€27,745) and Stocks and contracts (-€9,694)
- Stocks and contracts +€9,694
new in 2025: €9,694
- Deferred charges and accrued income -€2,062
down €2,062 (-45.7%), from €4,512 to €2,449
- Tangible fixed assets -€1,597
down €1,597 (-41.8%), from €3,825 to €2,228
- Reserves -€27,745
down €27,745 (-33.0%), from €84,202 to €56,456
- Trade debts -€3,174
down €3,174 (-22.1%), from €14,394 to €11,219
- Tax, wage and social debts -€2,575
down €2,575 (-20.9%), from €12,326 to €9,752
- Gross operating margin -€96,874
down €96,874, from €86,998 to -€9,876
- Taxes -€7,473
down €7,473 (-97.4%), from €7,674 to €201
- Financial charges -€5,102
down €5,102 (-22.2%), from €22,969 to €17,867
- Financial income +€1,117
up €1,117 (+41.0%), from €2,726 to €3,844
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 | €114,169 | €80,605 | -€33,564 | -29.4% |
| Fixed assets | 21/28 | €6,780 | €5,183 | -€1,597 | -23.6% |
| Tangible fixed assets | 22/27 | €3,825 | €2,228 | -€1,597 | -41.8% |
| Furniture and vehicles | 24 | €3,825 | €2,228 | -€1,597 | -41.8% |
| Financial fixed assets | 28 | €2,955 | €2,955 | = | 0.0% |
| Current assets | 29/58 | €107,389 | €75,422 | -€31,967 | -29.8% |
| Stocks and contracts in progress | 3 | - | €9,694 | +€9,694 | |
| Stocks | 30/36 | - | €9,694 | +€9,694 | |
| Amounts receivable within one year | 40/41 | €11,997 | €11,125 | -€872 | -7.3% |
| Trade receivables | 40 | €6,997 | €11,123 | +€4,125 | +59.0% |
| Other amounts receivable | 41 | €5,000 | €2 | -€4,998 | -100.0% |
| Cash at bank and in hand | 54/58 | €90,880 | €52,154 | -€38,726 | -42.6% |
| Deferred charges and accrued income | 490/1 | €4,512 | €2,449 | -€2,062 | -45.7% |
| Total equity and liabilities | 10/49 | €114,169 | €80,605 | -€33,564 | -29.4% |
| Equity | 10/15 | €87,202 | €59,456 | -€27,745 | -31.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €84,202 | €56,456 | -€27,745 | -33.0% |
| Distributable reserves | 133 | €84,202 | €56,456 | -€27,745 | -33.0% |
| Amounts payable | 17/49 | €26,968 | €21,149 | -€5,819 | -21.6% |
| Amounts payable within one year | 42/48 | €26,913 | €21,061 | -€5,852 | -21.7% |
| Financial debts | 43 | €110 | €7 | -€103 | -93.6% |
| Credit institutions | 430/8 | €110 | €7 | -€103 | -93.6% |
| Trade debts | 44 | €14,394 | €11,219 | -€3,174 | -22.1% |
| Suppliers | 440/4 | €14,394 | €11,219 | -€3,174 | -22.1% |
| Taxes, remuneration and social security | 45 | €12,326 | €9,752 | -€2,575 | -20.9% |
| Taxes | 450/3 | €12,326 | €9,752 | -€2,575 | -20.9% |
| Other amounts payable | 47/48 | €83 | €83 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €55 | €88 | +€33 | +61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,414 | €1,597 | +€183 | +12.9% |
| Other operating charges | 640/8 | €1,238 | €2,048 | +€810 | +65.4% |
| Gross operating margin | 9900 | €86,998 | -€9,876 | -€96,874 | |
| Operating profit (loss) | 9901 | €84,345 | -€13,521 | -€97,867 | |
| Financial income | 75/76B | €2,726 | €3,844 | +€1,117 | +41.0% |
| Recurring financial income | 75 | €2,726 | €3,844 | +€1,117 | +41.0% |
| Financial charges | 65/66B | €22,969 | €17,867 | -€5,102 | -22.2% |
| Recurring financial charges | 65 | €22,969 | €17,867 | -€5,102 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €64,103 | -€27,545 | -€91,647 | |
| Income taxes | 67/77 | €7,674 | €201 | -€7,473 | -97.4% |
| Profit (loss) for the period | 9904 | €56,429 | -€27,745 | -€84,174 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,429 | -€27,745 | -€84,174 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.