Dktools: 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.
What changed
Dktools
NACE 46.610, Wholesale trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€9,156
2024 · €930,088-€920,931
Equity
€1.1m
2024 · €1.1m+€9,156
Cash
€70,222
2024 · €89,174-€18,952
Balance sheet total
€2.8m
2024 · €3.8m-€1.1m
Largest movements
Assets
- Receivables within one year -€1.0m
down €1.0m (-38.4%), from €2.6m to €1.6m
of which Other amounts receivable: -€1.2m
Equity and liabilities
- Other debts -€1.3m
down €1.3m (-80.2%), from €1.7m to €331,720
- Trade debts +€307,944
up €307,944 (+52.9%), from €582,354 to €890,298
Income statement
- Gross operating margin -€1.3m
down €1.3m (-79.7%), from €1.7m to €337,486
- Depreciation -€45,076
down €45,076 (-61.0%), from €73,948 to €28,871
- Financial charges -€38,682
down €38,682 (-62.1%), from €62,321 to €23,639
- Financial income +€31,626
up €31,626 (+462%), from €6,852 to €38,478
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.
Result 2024
€930,088
Gross operating margin
-€1.3m
Staff costs
-€16,222
Depreciation
+€45,076
Other operating charges
-€118
Other operating items
+€215
Financial income
+€31,626
Financial charges
+€38,682
Taxes
-€4,680
Deferred taxes and other
+€311,690
Result 2025
€9,156
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€22,270
Investment
-€8,183
Financing
-€33,039
Cash 2024
€89,174
From operations (derived)
+€22,270
Net result for the year
+€9,156
Depreciation
+€28,871
Stocks and contracts
-€3,882
Receivables within one year
+€1.0m
Deferred charges and accrued income
+€6,666
Trade debts
+€307,944
Tax, wage and social debts
+€3,014
Other debts
-€1.3m
Investment (derived)
-€8,183
Investment in fixed assets (net)
-€8,183
Financing
-€33,039
Debts after one year
-€33,790
Current portion of long-term debt
+€751
Cash 2025
€70,222
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,839,839 | €2,783,302 | -€1.1m | -27.5% |
| Formation expenses | 20 | €18,288 | €9,144 | -€9,144 | -50.0% |
| Fixed assets | 21/28 | €502,696 | €491,152 | -€11,544 | -2.3% |
| Tangible fixed assets | 22/27 | €494,797 | €479,131 | -€15,666 | -3.2% |
| Land and buildings | 22 | €450,374 | €449,744 | -€629 | -0.1% |
| Plant, machinery and equipment | 23 | €29,126 | €16,268 | -€12,858 | -44.1% |
| Furniture and vehicles | 24 | €12,537 | €10,358 | -€2,179 | -17.4% |
| Assets under construction and advance payments | 27 | €2,760 | €2,760 | = | 0.0% |
| Financial fixed assets | 28 | €7,900 | €12,022 | +€4,122 | +52.2% |
| Current assets | 29/58 | €3,318,855 | €2,283,006 | -€1.0m | -31.2% |
| Amounts receivable after more than one year | 29 | €96,097 | €96,097 | = | 0.0% |
| Other amounts receivable | 291 | €96,097 | €96,097 | = | 0.0% |
| Stocks and contracts in progress | 3 | €482,744 | €486,625 | +€3,882 | +0.8% |
| Stocks | 30/36 | €482,744 | €486,625 | +€3,882 | +0.8% |
| Amounts receivable within one year | 40/41 | €2,643,914 | €1,629,801 | -€1.0m | -38.4% |
| Trade receivables | 40 | €347,158 | €580,779 | +€233,620 | +67.3% |
| Other amounts receivable | 41 | €2,296,755 | €1,049,022 | -€1.2m | -54.3% |
| Cash at bank and in hand | 54/58 | €89,174 | €70,222 | -€18,952 | -21.3% |
| Deferred charges and accrued income | 490/1 | €6,927 | €261 | -€6,666 | -96.2% |
| Total equity and liabilities | 10/49 | €3,839,839 | €2,783,302 | -€1.1m | -27.5% |
| Equity | 10/15 | €1,073,648 | €1,082,805 | +€9,156 | +0.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,011,675 | €1,020,832 | +€9,156 | +0.9% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €948,308 | €948,308 | = | 0.0% |
| Distributable reserves | 133 | €57,170 | €66,326 | +€9,156 | +16.0% |
| Provisions and deferred taxes | 16 | €311,690 | €311,690 | = | 0.0% |
| Deferred taxes | 168 | €311,690 | €311,690 | = | 0.0% |
| Amounts payable | 17/49 | €2,454,500 | €1,388,807 | -€1.1m | -43.4% |
| Amounts payable after more than one year | 17 | €100,717 | €66,927 | -€33,790 | -33.5% |
| Financial debts | 170/4 | €100,717 | €66,927 | -€33,790 | -33.5% |
| Amounts payable within one year | 42/48 | €2,353,783 | €1,321,880 | -€1.0m | -43.8% |
| Current portion of amounts payable after more than one year | 42 | €33,039 | €33,790 | +€751 | +2.3% |
| Trade debts | 44 | €582,354 | €890,298 | +€307,944 | +52.9% |
| Suppliers | 440/4 | €582,354 | €890,298 | +€307,944 | +52.9% |
| Advances received on contracts in progress | 46 | €766 | €766 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €62,292 | €65,306 | +€3,014 | +4.8% |
| Taxes | 450/3 | €49,503 | €34,900 | -€14,603 | -29.5% |
| Remuneration and social security | 454/9 | €12,789 | €30,406 | +€17,617 | +138% |
| Other amounts payable | 47/48 | €1,675,332 | €331,720 | -€1.3m | -80.2% |
| Non-recurring operating income | 76A | €1,246,761 | €13,358 | -€1.2m | -98.9% |
| Remuneration, social security and pensions | 62 | €263,882 | €280,104 | +€16,222 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,948 | €28,871 | -€45,076 | -61.0% |
| Other operating charges | 640/8 | €20,638 | €20,756 | +€118 | +0.6% |
| Non-recurring operating charges | 66A | €215 | - | -€215 | |
| Gross operating margin | 9900 | €1,664,686 | €337,486 | -€1.3m | -79.7% |
| Operating profit (loss) | 9901 | €1,306,004 | €7,755 | -€1.3m | -99.4% |
| Financial income | 75/76B | €6,852 | €38,478 | +€31,626 | +462% |
| Recurring financial income | 75 | €6,852 | €38,478 | +€31,626 | +462% |
| Financial charges | 65/66B | €62,321 | €23,639 | -€38,682 | -62.1% |
| Recurring financial charges | 65 | €62,321 | €23,639 | -€38,682 | -62.1% |
| Profit (loss) for the period before taxes | 9903 | €1,250,535 | €22,593 | -€1.2m | -98.2% |
| Transfer to deferred taxes | 680 | €311,690 | - | -€311,690 | |
| Income taxes | 67/77 | €8,757 | €13,437 | +€4,680 | +53.4% |
| Profit (loss) for the period | 9904 | €930,088 | €9,156 | -€920,931 | -99.0% |
| Transfer to tax-exempt reserves | 689 | €935,071 | - | -€935,071 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,983 | €9,156 | +€14,139 |
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 14 October 2026 via checked.be.