DOP KORTEMARK: 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.
DOP KORTEMARK
Largest movements
- Cash -€12,537
down €12,537 (-22.7%), from €55,327 to €42,791
mainly Net result for the year (-€16,931) and Trade debts (-€1,012)
- Deferred charges and accrued income -€2,921
down €2,921 (-78.7%), from €3,711 to €789
- Receivables within one year -€2,485
down €2,485 (-85.3%), from €2,913 to €429
of which Other amounts receivable: -€2,485
- Profit (loss) carried forward -€16,931
down €16,931 (-160%), from -€10,566 to -€27,497
- Trade debts -€1,012
down €1,012 (-20.8%), from €4,867 to €3,855
- Gross operating margin -€6,037
down €6,037 (-60.1%), from -€10,051 to -€16,087
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 | €61,951 | €44,008 | -€17,943 | -29.0% |
| Current assets | 29/58 | €61,951 | €44,008 | -€17,943 | -29.0% |
| Amounts receivable within one year | 40/41 | €2,913 | €429 | -€2,485 | -85.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,913 | €429 | -€2,485 | -85.3% |
| Cash at bank and in hand | 54/58 | €55,327 | €42,791 | -€12,537 | -22.7% |
| Deferred charges and accrued income | 490/1 | €3,711 | €789 | -€2,921 | -78.7% |
| Total equity and liabilities | 10/49 | €61,951 | €44,008 | -€17,943 | -29.0% |
| Equity | 10/15 | €57,084 | €40,153 | -€16,931 | -29.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,566 | -€27,497 | -€16,931 | -160% |
| Amounts payable | 17/49 | €4,867 | €3,855 | -€1,012 | -20.8% |
| Amounts payable within one year | 42/48 | €4,867 | €3,855 | -€1,012 | -20.8% |
| Trade debts | 44 | €4,867 | €3,855 | -€1,012 | -20.8% |
| Suppliers | 440/4 | €4,867 | €3,855 | -€1,012 | -20.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€10,051 | -€16,087 | -€6,037 | -60.1% |
| Operating profit (loss) | 9901 | -€10,579 | -€16,631 | -€6,053 | -57.2% |
| Financial charges | 65/66B | €272 | €300 | +€28 | +10.3% |
| Recurring financial charges | 65 | €272 | €300 | +€28 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,851 | -€16,931 | -€6,081 | -56.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,851 | -€16,931 | -€6,081 | -56.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,851 | -€16,931 | -€6,081 | -56.0% |
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 23 October 2026 via checked.be.