DKoncept: 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.
DKoncept
Largest movements
- Receivables within one year -€794
down €794 (-42.8%), from €1,858 to €1,064
- Cash +€711
up €711 (+80.8%), from €880 to €1,591
mainly Tax, wage and social debts (+€1,900) and Receivables within one year (+€794)
- Tangible fixed assets -€248
down €248 (-56.8%), from €436 to €188
- Tax, wage and social debts +€1,900
up €1,900 (+52.8%), from €3,600 to €5,500
- Trade debts -€1,632
down €1,632 (-48.1%), from €3,390 to €1,758
- Profit (loss) carried forward -€600
down €600 (-10.3%), from -€5,816 to -€6,416
- Other operating charges -€5,006
down €5,006 (-55.8%), from €8,978 to €3,972
- Gross operating margin -€2,184
down €2,184 (-23.6%), from €9,264 to €7,080
- Financial charges -€653
down €653 (-57.0%), from €1,145 to €492
- Taxes +€564
up €564 (+23.5%), from €2,404 to €2,968
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 | €3,174 | €2,842 | -€331 | -10.4% |
| Fixed assets | 21/28 | €436 | €188 | -€248 | -56.8% |
| Tangible fixed assets | 22/27 | €436 | €188 | -€248 | -56.8% |
| Furniture and vehicles | 24 | €436 | €188 | -€248 | -56.8% |
| Current assets | 29/58 | €2,738 | €2,654 | -€84 | -3.1% |
| Amounts receivable within one year | 40/41 | €1,858 | €1,064 | -€794 | -42.8% |
| Other amounts receivable | 41 | €1,858 | €1,064 | -€794 | -42.8% |
| Cash at bank and in hand | 54/58 | €880 | €1,591 | +€711 | +80.8% |
| Total equity and liabilities | 10/49 | €3,174 | €2,842 | -€331 | -10.4% |
| Equity | 10/15 | -€3,816 | -€4,416 | -€600 | -15.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | -€5,816 | -€6,416 | -€600 | -10.3% |
| Amounts payable | 17/49 | €6,990 | €7,258 | +€268 | +3.8% |
| Amounts payable within one year | 42/48 | €6,990 | €7,258 | +€268 | +3.8% |
| Trade debts | 44 | €3,390 | €1,758 | -€1,632 | -48.1% |
| Suppliers | 440/4 | €3,390 | €1,758 | -€1,632 | -48.1% |
| Taxes, remuneration and social security | 45 | €3,600 | €5,500 | +€1,900 | +52.8% |
| Taxes | 450/3 | €3,600 | €5,500 | +€1,900 | +52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €248 | €248 | = | 0.0% |
| Other operating charges | 640/8 | €8,978 | €3,972 | -€5,006 | -55.8% |
| Gross operating margin | 9900 | €9,264 | €7,080 | -€2,184 | -23.6% |
| Operating profit (loss) | 9901 | €39 | €2,860 | +€2,821 | +7281.1% |
| Financial charges | 65/66B | €1,145 | €492 | -€653 | -57.0% |
| Recurring financial charges | 65 | €1,145 | €492 | -€653 | -57.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,106 | €2,368 | +€3,474 | |
| Income taxes | 67/77 | €2,404 | €2,968 | +€564 | +23.5% |
| Profit (loss) for the period | 9904 | -€3,510 | -€600 | +€2,910 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,510 | -€600 | +€2,910 | +82.9% |
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 29 September 2026 via checked.be.