DOUBLE KL: 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.
DOUBLE KL
Largest movements
- Tangible fixed assets -€4,632
down €4,632 (-39.8%), from €11,625 to €6,993
of which Plant, machinery and equipment: -€4,632
- Cash +€3,461
up €3,461 (+92.0%), from €3,763 to €7,223
mainly Other debts (+€13,725) and Tax, wage and social debts (+€5,207)
- Receivables within one year -€1,434
down €1,434 (-4.9%), from €29,541 to €28,107
of which Trade receivables: -€1,306
- Deferred charges and accrued income -€887
down €887 (-73.8%), from €1,201 to €314
- Trade debts -€20,857
down €20,857 (-37.0%), from €56,436 to €35,579
- Other debts +€13,725
up €13,725 (+706.7%), from €1,942 to €15,667
- Tax, wage and social debts +€5,207
up €5,207 (+12.5%), from €41,625 to €46,832
of which Taxes: +€9,142
- Profit (loss) carried forward -€1,518
down €1,518 (-2.8%), from -€54,882 to -€56,400
- Gross operating margin -€34,645
down €34,645 (-27.8%), from €124,829 to €90,184
- Staff costs -€33,066
down €33,066 (-28.8%), from €114,926 to €81,860
- Financial charges +€3,096
up €3,096 (+491.9%), from €630 to €3,726
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 | €52,121 | €48,677 | -€3,444 | -6.6% |
| Fixed assets | 21/28 | €15,825 | €11,193 | -€4,632 | -29.3% |
| Tangible fixed assets | 22/27 | €11,625 | €6,993 | -€4,632 | -39.8% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €11,625 | €6,993 | -€4,632 | -39.8% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €36,296 | €37,485 | +€1,188 | +3.3% |
| Stocks and contracts in progress | 3 | €1,792 | €1,840 | +€48 | +2.7% |
| Stocks | 30/36 | €1,792 | €1,840 | +€48 | +2.7% |
| Amounts receivable within one year | 40/41 | €29,541 | €28,107 | -€1,434 | -4.9% |
| Trade receivables | 40 | €28,889 | €27,584 | -€1,306 | -4.5% |
| Other amounts receivable | 41 | €652 | €523 | -€128 | -19.7% |
| Cash at bank and in hand | 54/58 | €3,763 | €7,223 | +€3,461 | +92.0% |
| Deferred charges and accrued income | 490/1 | €1,201 | €314 | -€887 | -73.8% |
| Total equity and liabilities | 10/49 | €52,121 | €48,677 | -€3,444 | -6.6% |
| Equity | 10/15 | -€47,882 | -€49,400 | -€1,518 | -3.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,882 | -€56,400 | -€1,518 | -2.8% |
| Amounts payable | 17/49 | €100,003 | €98,077 | -€1,925 | -1.9% |
| Amounts payable within one year | 42/48 | €100,003 | €98,077 | -€1,925 | -1.9% |
| Trade debts | 44 | €56,436 | €35,579 | -€20,857 | -37.0% |
| Suppliers | 440/4 | €56,436 | €35,579 | -€20,857 | -37.0% |
| Taxes, remuneration and social security | 45 | €41,625 | €46,832 | +€5,207 | +12.5% |
| Taxes | 450/3 | €22,285 | €31,428 | +€9,142 | +41.0% |
| Remuneration and social security | 454/9 | €19,339 | €15,404 | -€3,935 | -20.3% |
| Other amounts payable | 47/48 | €1,942 | €15,667 | +€13,725 | +706.7% |
| Remuneration, social security and pensions | 62 | €114,926 | €81,860 | -€33,066 | -28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,377 | €4,632 | +€255 | +5.8% |
| Other operating charges | 640/8 | €387 | €1,329 | +€942 | +243.2% |
| Gross operating margin | 9900 | €124,829 | €90,184 | -€34,645 | -27.8% |
| Operating profit (loss) | 9901 | €5,139 | €2,362 | -€2,777 | -54.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +5700.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5700.0% |
| Financial charges | 65/66B | €630 | €3,726 | +€3,096 | +491.9% |
| Recurring financial charges | 65 | €630 | €3,726 | +€3,096 | +491.9% |
| Profit (loss) for the period before taxes | 9903 | €4,510 | -€1,362 | -€5,872 | |
| Income taxes | 67/77 | - | €156 | +€156 | |
| Profit (loss) for the period | 9904 | €4,510 | -€1,518 | -€6,028 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,510 | -€1,518 | -€6,028 |
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 5 October 2026 via checked.be.