DK KLUSBEDRIJF: 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 KLUSBEDRIJF
Largest movements
- Receivables within one year +€23,435
up €23,435 (+70.7%), from €33,151 to €56,586
of which Other amounts receivable: +€21,654
- Cash +€6,031
up €6,031 (+165%), from €3,652 to €9,682
mainly Net result for the year (+€38,481) and Depreciation (+€5,771)
- Tangible fixed assets -€4,993
down €4,993 (-27.2%), from €18,332 to €13,339
of which Furniture and vehicles: -€3,587
- Stocks and contracts +€1,000
up €1,000 (+100%), from €1,000 to €2,000
- Reserves +€42,496
new in 2025: €42,496
- Debts after one year -€8,399
down €8,399 (-31.5%), from €26,681 to €18,282
- Profit (loss) carried forward -€4,016
no longer reported in 2025 (was €4,016)
- Current portion of long-term debt -€3,443
down €3,443 (-20.4%), from €16,842 to €13,399
- Trade debts -€2,024
down €2,024 (-66.2%), from €3,059 to €1,035
- Gross operating margin +€37,836
up €37,836 (+223%), from €16,955 to €54,791
- Taxes +€8,250
up €8,250 (+380%), from €2,174 to €10,424
- Depreciation -€1,852
down €1,852 (-24.3%), from €7,623 to €5,771
- Financial income +€1,488
up €1,488 (+173%), from €860 to €2,348
- Financial charges -€822
down €822 (-30.4%), from €2,701 to €1,879
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.
Derived cash bridge
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 | €56,214 | €81,668 | +€25,454 | +45.3% |
| Fixed assets | 21/28 | €18,392 | €13,399 | -€4,993 | -27.1% |
| Tangible fixed assets | 22/27 | €18,332 | €13,339 | -€4,993 | -27.2% |
| Plant, machinery and equipment | 23 | €4,791 | €3,384 | -€1,406 | -29.4% |
| Furniture and vehicles | 24 | €13,542 | €9,955 | -€3,587 | -26.5% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €37,822 | €68,269 | +€30,447 | +80.5% |
| Stocks and contracts in progress | 3 | €1,000 | €2,000 | +€1,000 | +100% |
| Stocks | 30/36 | €1,000 | €2,000 | +€1,000 | +100% |
| Amounts receivable within one year | 40/41 | €33,151 | €56,586 | +€23,435 | +70.7% |
| Trade receivables | 40 | €551 | €2,332 | +€1,781 | +323% |
| Other amounts receivable | 41 | €32,600 | €54,254 | +€21,654 | +66.4% |
| Cash at bank and in hand | 54/58 | €3,652 | €9,682 | +€6,031 | +165% |
| Deferred charges and accrued income | 490/1 | €18 | - | -€18 | |
| Total equity and liabilities | 10/49 | €56,214 | €81,668 | +€25,454 | +45.3% |
| Equity | 10/15 | €9,016 | €47,496 | +€38,481 | +427% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €42,496 | +€42,496 | |
| Distributable reserves | 133 | - | €42,496 | +€42,496 | |
| Profit (loss) carried forward | 14 | €4,016 | - | -€4,016 | |
| Amounts payable | 17/49 | €47,198 | €34,172 | -€13,027 | -27.6% |
| Amounts payable after more than one year | 17 | €26,681 | €18,282 | -€8,399 | -31.5% |
| Financial debts | 170/4 | €26,681 | €18,282 | -€8,399 | -31.5% |
| Amounts payable within one year | 42/48 | €20,518 | €15,890 | -€4,628 | -22.6% |
| Current portion of amounts payable after more than one year | 42 | €16,842 | €13,399 | -€3,443 | -20.4% |
| Trade debts | 44 | €3,059 | €1,035 | -€2,024 | -66.2% |
| Suppliers | 440/4 | €3,059 | €1,035 | -€2,024 | -66.2% |
| Taxes, remuneration and social security | 45 | €617 | €1,456 | +€839 | +136% |
| Taxes | 450/3 | €617 | €1,456 | +€839 | +136% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,623 | €5,771 | -€1,852 | -24.3% |
| Other operating charges | 640/8 | €1,302 | €585 | -€717 | -55.0% |
| Gross operating margin | 9900 | €16,955 | €54,791 | +€37,836 | +223% |
| Operating profit (loss) | 9901 | €8,031 | €48,435 | +€40,405 | +503% |
| Financial income | 75/76B | €860 | €2,348 | +€1,488 | +173% |
| Recurring financial income | 75 | €860 | €2,348 | +€1,488 | +173% |
| Financial charges | 65/66B | €2,701 | €1,879 | -€822 | -30.4% |
| Recurring financial charges | 65 | €2,701 | €1,879 | -€822 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €6,189 | €48,904 | +€42,715 | +690% |
| Income taxes | 67/77 | €2,174 | €10,424 | +€8,250 | +380% |
| Profit (loss) for the period | 9904 | €4,016 | €38,481 | +€34,465 | +858% |
| Profit (loss) for the period to be appropriated | 9905 | €4,016 | €38,481 | +€34,465 | +858% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.