DR KACAR: 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.
DR KACAR
Largest movements
- Cash +€183,473
up €183,473 (+42.5%), from €431,618 to €615,091
mainly Net result for the year (+€135,620) and Deferred charges and accrued income (+€60,560)
- Deferred charges and accrued income -€60,560
no longer reported in 2025 (was €60,560)
- Tangible fixed assets -€7,551
down €7,551 (-34.0%), from €22,223 to €14,672
of which Furniture and vehicles: -€6,375
- Profit (loss) carried forward +€135,619
up €135,619 (+40.5%), from €334,730 to €470,349
- Tax, wage and social debts -€28,720
down €28,720 (-21.9%), from €130,946 to €102,226
of which Taxes: -€53,560
- Other debts +€14,264
up €14,264 (+33.3%), from €42,792 to €57,056
- Gross operating margin -€36,135
down €36,135 (-16.7%), from €216,091 to €179,956
- Taxes -€12,845
down €12,845 (-26.5%), from €48,462 to €35,617
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 | €514,401 | €634,145 | +€119,744 | +23.3% |
| Fixed assets | 21/28 | €22,223 | €14,672 | -€7,551 | -34.0% |
| Tangible fixed assets | 22/27 | €22,223 | €14,672 | -€7,551 | -34.0% |
| Plant, machinery and equipment | 23 | €1,597 | €421 | -€1,176 | -73.6% |
| Furniture and vehicles | 24 | €20,626 | €14,251 | -€6,375 | -30.9% |
| Current assets | 29/58 | €492,178 | €619,473 | +€127,295 | +25.9% |
| Amounts receivable within one year | 40/41 | - | €4,382 | +€4,382 | |
| Other amounts receivable | 41 | - | €4,382 | +€4,382 | |
| Cash at bank and in hand | 54/58 | €431,618 | €615,091 | +€183,473 | +42.5% |
| Deferred charges and accrued income | 490/1 | €60,560 | - | -€60,560 | |
| Total equity and liabilities | 10/49 | €514,401 | €634,145 | +€119,744 | +23.3% |
| Equity | 10/15 | €336,730 | €472,349 | +€135,619 | +40.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €334,730 | €470,349 | +€135,619 | +40.5% |
| Amounts payable | 17/49 | €177,671 | €161,796 | -€15,875 | -8.9% |
| Amounts payable within one year | 42/48 | €177,671 | €161,796 | -€15,875 | -8.9% |
| Trade debts | 44 | €3,933 | €2,514 | -€1,419 | -36.1% |
| Suppliers | 440/4 | €3,933 | €2,514 | -€1,419 | -36.1% |
| Taxes, remuneration and social security | 45 | €130,946 | €102,226 | -€28,720 | -21.9% |
| Taxes | 450/3 | €111,682 | €58,122 | -€53,560 | -48.0% |
| Remuneration and social security | 454/9 | €19,264 | €44,104 | +€24,840 | +128.9% |
| Other amounts payable | 47/48 | €42,792 | €57,056 | +€14,264 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,551 | €7,551 | = | 0.0% |
| Other operating charges | 640/8 | €671 | €1,134 | +€463 | +69.0% |
| Gross operating margin | 9900 | €216,091 | €179,956 | -€36,135 | -16.7% |
| Operating profit (loss) | 9901 | €207,869 | €171,271 | -€36,598 | -17.6% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €44 | €45 | +€1 | +2.3% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €207,825 | €171,237 | -€36,588 | -17.6% |
| Income taxes | 67/77 | €48,462 | €35,617 | -€12,845 | -26.5% |
| Profit (loss) for the period | 9904 | €159,363 | €135,620 | -€23,743 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €159,363 | €135,620 | -€23,743 | -14.9% |
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 6 October 2026 via checked.be.