DK INSTITUT: 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 INSTITUT
Largest movements
- Tangible fixed assets +€26,269
up €26,269 (+173.6%), from €15,131 to €41,400
of which Furniture and vehicles: +€19,334
- Financial fixed assets +€10,650
up €10,650 (+265.9%), from €4,005 to €14,655
- Receivables within one year +€3,064
up €3,064 (+390.2%), from €785 to €3,849
of which Trade receivables: +€3,661
- Cash +€1,705
up €1,705 (+48.4%), from €3,520 to €5,225
mainly Other debts (+€32,089) and Depreciation (+€5,994)
- Stocks and contracts -€983
down €983 (-47.4%), from €2,076 to €1,092
- Other debts +€32,089
up €32,089 (+98.3%), from €32,656 to €64,745
- Tax, wage and social debts +€4,941
new in 2024: €4,941
- Advances received +€4,430
new in 2024: €4,430
- Gross operating margin +€21,097
up €21,097, from -€11,445 to €9,652
- Depreciation +€5,719
up €5,719 (+2083.6%), from €274 to €5,994
- Financial charges +€1,838
up €1,838 (+277.9%), from €661 to €2,499
- Staff costs +€1,363
new in 2024: €1,363
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 | €25,517 | €67,165 | +€41,648 | +163.2% |
| Fixed assets | 21/28 | €19,136 | €56,055 | +€36,919 | +192.9% |
| Tangible fixed assets | 22/27 | €15,131 | €41,400 | +€26,269 | +173.6% |
| Furniture and vehicles | 24 | €11,223 | €30,557 | +€19,334 | +172.3% |
| Other tangible fixed assets | 26 | €3,908 | €10,843 | +€6,935 | +177.5% |
| Financial fixed assets | 28 | €4,005 | €14,655 | +€10,650 | +265.9% |
| Current assets | 29/58 | €6,380 | €11,110 | +€4,729 | +74.1% |
| Stocks and contracts in progress | 3 | €2,076 | €1,092 | -€983 | -47.4% |
| Stocks | 30/36 | €2,076 | €1,092 | -€983 | -47.4% |
| Amounts receivable within one year | 40/41 | €785 | €3,849 | +€3,064 | +390.2% |
| Trade receivables | 40 | - | €3,661 | +€3,661 | |
| Other amounts receivable | 41 | €785 | €188 | -€598 | -76.1% |
| Cash at bank and in hand | 54/58 | €3,520 | €5,225 | +€1,705 | +48.4% |
| Deferred charges and accrued income | 490/1 | - | €944 | +€944 | |
| Total equity and liabilities | 10/49 | €25,517 | €67,165 | +€41,648 | +163.2% |
| Equity | 10/15 | -€7,380 | -€7,585 | -€204 | -2.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,380 | -€12,585 | -€204 | -1.7% |
| Amounts payable | 17/49 | €32,897 | €74,750 | +€41,853 | +127.2% |
| Amounts payable within one year | 42/48 | €32,897 | €74,750 | +€41,853 | +127.2% |
| Trade debts | 44 | €241 | €634 | +€393 | +163.1% |
| Suppliers | 440/4 | €241 | €634 | +€393 | +163.1% |
| Advances received on contracts in progress | 46 | - | €4,430 | +€4,430 | |
| Taxes, remuneration and social security | 45 | - | €4,941 | +€4,941 | |
| Taxes | 450/3 | - | €4,941 | +€4,941 | |
| Other amounts payable | 47/48 | €32,656 | €64,745 | +€32,089 | +98.3% |
| Remuneration, social security and pensions | 62 | - | €1,363 | +€1,363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €274 | €5,994 | +€5,719 | +2083.6% |
| Gross operating margin | 9900 | -€11,445 | €9,652 | +€21,097 | |
| Operating profit (loss) | 9901 | -€11,720 | €2,295 | +€14,014 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €661 | €2,499 | +€1,838 | +277.9% |
| Recurring financial charges | 65 | €661 | €2,499 | +€1,838 | +277.9% |
| Profit (loss) for the period before taxes | 9903 | -€12,380 | -€204 | +€12,176 | +98.3% |
| Profit (loss) for the period | 9904 | -€12,380 | -€204 | +€12,176 | +98.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,380 | -€204 | +€12,176 | +98.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.