duKenaz: 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.
duKenaz
Largest movements
- Deferred charges and accrued income -€775
down €775 (-49.3%), from €1,571 to €796
- Receivables within one year -€271
down €271 (-60.3%), from €450 to €178
- Tangible fixed assets -€251
down €251 (-86.5%), from €290 to €39
- Profit (loss) carried forward -€7,391
down €7,391 (-4.6%), from -€160,559 to -€167,949
- Other debts +€6,091
up €6,091 (+4.5%), from €135,839 to €141,931
- Trade debts -€222
down €222 (-54.2%), from €410 to €188
- Tax, wage and social debts +€141
up €141 (+106.3%), from €133 to €274
- Accrued charges and deferred income +€93
new in 2025: €93
- Gross operating margin +€8,980
up €8,980 (+60.4%), from -€14,861 to -€5,881
- Other operating charges -€165
down €165 (-13.1%), from €1,256 to €1,091
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 | €2,884 | €1,597 | -€1,287 | -44.6% |
| Fixed assets | 21/28 | €290 | €39 | -€251 | -86.5% |
| Tangible fixed assets | 22/27 | €290 | €39 | -€251 | -86.5% |
| Furniture and vehicles | 24 | €290 | €39 | -€251 | -86.5% |
| Current assets | 29/58 | €2,594 | €1,557 | -€1,036 | -40.0% |
| Amounts receivable within one year | 40/41 | €450 | €178 | -€271 | -60.3% |
| Other amounts receivable | 41 | €450 | €178 | -€271 | -60.3% |
| Cash at bank and in hand | 54/58 | €573 | €583 | +€10 | +1.7% |
| Deferred charges and accrued income | 490/1 | €1,571 | €796 | -€775 | -49.3% |
| Total equity and liabilities | 10/49 | €2,884 | €1,597 | -€1,287 | -44.6% |
| Equity | 10/15 | -€133,498 | -€140,889 | -€7,391 | -5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,461 | €8,461 | = | 0.0% |
| Non-distributable reserves | 130/1 | €472 | €472 | = | 0.0% |
| Reserves not available under the articles | 1311 | €472 | €472 | = | 0.0% |
| Distributable reserves | 133 | €7,989 | €7,989 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,559 | -€167,949 | -€7,391 | -4.6% |
| Amounts payable | 17/49 | €136,382 | €142,485 | +€6,103 | +4.5% |
| Amounts payable within one year | 42/48 | €136,382 | €142,392 | +€6,010 | +4.4% |
| Trade debts | 44 | €410 | €188 | -€222 | -54.2% |
| Suppliers | 440/4 | €410 | €188 | -€222 | -54.2% |
| Taxes, remuneration and social security | 45 | €133 | €274 | +€141 | +106.3% |
| Taxes | 450/3 | €133 | €274 | +€141 | +106.3% |
| Other amounts payable | 47/48 | €135,839 | €141,931 | +€6,091 | +4.5% |
| Accrued charges and deferred income | 492/3 | - | €93 | +€93 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280 | €251 | -€29 | -10.4% |
| Other operating charges | 640/8 | €1,256 | €1,091 | -€165 | -13.1% |
| Gross operating margin | 9900 | -€14,861 | -€5,881 | +€8,980 | +60.4% |
| Operating profit (loss) | 9901 | -€16,397 | -€7,223 | +€9,174 | +55.9% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100.0% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100.0% |
| Financial charges | 65/66B | €80 | €27 | -€53 | -66.4% |
| Recurring financial charges | 65 | €80 | €27 | -€53 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | -€16,467 | -€7,250 | +€9,217 | +56.0% |
| Income taxes | 67/77 | €133 | €141 | +€8 | +5.9% |
| Profit (loss) for the period | 9904 | -€16,600 | -€7,391 | +€9,210 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,600 | -€7,391 | +€9,210 | +55.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.