Dr KS: 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 KS
Largest movements
- Cash -€9,611
down €9,611 (-7.6%), from €125,650 to €116,039
mainly Tax, wage and social debts (-€25,844) and Investment in fixed assets (net) (-€3,616)
- Tangible fixed assets +€2,843
up €2,843 (+399.3%), from €712 to €3,555
- Deferred charges and accrued income -€2,825
down €2,825 (-67.6%), from €4,180 to €1,355
- Tax, wage and social debts -€25,844
down €25,844 (-67.4%), from €38,367 to €12,523
of which Taxes: -€23,144
- Reserves +€14,700
up €14,700 (+42.1%), from €34,936 to €49,636
- Gross operating margin -€52,477
down €52,477 (-67.3%), from €78,021 to €25,543
- Taxes -€8,876
down €8,876 (-55.5%), from €16,000 to €7,123
- Financial charges +€3,271
up €3,271 (+2306.2%), from €142 to €3,412
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 | €138,630 | €128,667 | -€9,963 | -7.2% |
| Fixed assets | 21/28 | €712 | €3,555 | +€2,843 | +399.3% |
| Tangible fixed assets | 22/27 | €712 | €3,555 | +€2,843 | +399.3% |
| Furniture and vehicles | 24 | €712 | €3,555 | +€2,843 | +399.3% |
| Current assets | 29/58 | €137,918 | €125,111 | -€12,807 | -9.3% |
| Amounts receivable within one year | 40/41 | €8,088 | €7,718 | -€370 | -4.6% |
| Other amounts receivable | 41 | €8,088 | €7,718 | -€370 | -4.6% |
| Cash at bank and in hand | 54/58 | €125,650 | €116,039 | -€9,611 | -7.6% |
| Deferred charges and accrued income | 490/1 | €4,180 | €1,355 | -€2,825 | -67.6% |
| Total equity and liabilities | 10/49 | €138,630 | €128,667 | -€9,963 | -7.2% |
| Equity | 10/15 | €99,700 | €114,478 | +€14,779 | +14.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €34,936 | €49,636 | +€14,700 | +42.1% |
| Distributable reserves | 133 | €34,936 | €49,636 | +€14,700 | +42.1% |
| Profit (loss) carried forward | 14 | €61,764 | €61,842 | +€79 | +0.1% |
| Amounts payable | 17/49 | €38,930 | €14,188 | -€24,742 | -63.6% |
| Amounts payable within one year | 42/48 | €38,930 | €14,188 | -€24,742 | -63.6% |
| Trade debts | 44 | €563 | €1,665 | +€1,102 | +195.7% |
| Suppliers | 440/4 | €563 | €1,665 | +€1,102 | +195.7% |
| Taxes, remuneration and social security | 45 | €38,367 | €12,523 | -€25,844 | -67.4% |
| Taxes | 450/3 | €30,267 | €7,123 | -€23,144 | -76.5% |
| Remuneration and social security | 454/9 | €8,100 | €5,400 | -€2,700 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €412 | €773 | +€361 | +87.5% |
| Gross operating margin | 9900 | €78,021 | €25,543 | -€52,477 | -67.3% |
| Operating profit (loss) | 9901 | €77,609 | €24,771 | -€52,838 | -68.1% |
| Financial income | 75/76B | €297 | €544 | +€247 | +83.2% |
| Recurring financial income | 75 | €297 | €544 | +€247 | +83.2% |
| Financial charges | 65/66B | €142 | €3,412 | +€3,271 | +2306.2% |
| Recurring financial charges | 65 | €142 | €3,412 | +€3,271 | +2306.2% |
| Profit (loss) for the period before taxes | 9903 | €77,763 | €21,902 | -€55,861 | -71.8% |
| Income taxes | 67/77 | €16,000 | €7,123 | -€8,876 | -55.5% |
| Profit (loss) for the period | 9904 | €61,764 | €14,779 | -€46,985 | -76.1% |
| Profit (loss) for the period to be appropriated | 9905 | €61,764 | €14,779 | -€46,985 | -76.1% |
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 30 September 2026 via checked.be.