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DVKES: 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.

What changed

DVKES

BE 0537.615.273
NACE 90.201, Performing arts by independent artists
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€908
2024 · -€2,321+€1,413
Equity
€506
2024 · €1,414-€908
Cash
€678
2024 · €2,488-€1,810
Balance sheet total
€935
2024 · €2,604-€1,669

Largest movements

2024 to 2025
Assets
  • Cash -€1,810

    down €1,810 (-72.8%), from €2,488 to €678

    mainly Net result for the year (-€908) and Debts within one year (-€761)

  • Receivables within one year +€142

    up €142 (+122%), from €116 to €258

Equity and liabilities
  • Profit (loss) carried forward -€908

    down €908 (-64.2%), from €1,414 to €506

  • Debts within one year -€761

    down €761 (-63.9%), from €1,190 to €429

Income statement
  • Gross operating margin +€1,417

    up €1,417 (+63.9%), from -€2,218 to -€802

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€2,321
Gross operating margin +€1,417
Other operating charges -€2
Financial charges -€1
Result 2025 -€908
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations -€1,810
Investment €0
Financing €0
Cash 2024 €2,488
Net result for the year -€908
Receivables within one year -€142
Debts within one year -€761
Cash 2025 €678
takes cash out
Every line side by side 20 lines
Line Code 2024 2025 Change %
Total assets 20/58 €2,604 €935 -€1,669 -64.1%
Current assets 29/58 €2,604 €935 -€1,669 -64.1%
Amounts receivable within one year 40/41 €116 €258 +€142 +122%
Other amounts receivable 41 €116 €258 +€142 +122%
Cash at bank and in hand 54/58 €2,488 €678 -€1,810 -72.8%
Total equity and liabilities 10/49 €2,604 €935 -€1,669 -64.1%
Equity 10/15 €1,414 €506 -€908 -64.2%
Profit (loss) carried forward 14 €1,414 €506 -€908 -64.2%
Amounts payable 17/49 €1,190 €429 -€761 -63.9%
Amounts payable within one year 42/48 €1,190 €429 -€761 -63.9%
Trade debts 44 - €429 +€429
Suppliers 440/4 - €429 +€429
Other operating charges 640/8 €64 €66 +€2 +3.0%
Gross operating margin 9900 -€2,218 -€802 +€1,417 +63.9%
Operating profit (loss) 9901 -€2,282 -€867 +€1,415 +62.0%
Financial charges 65/66B €39 €40 +€1 +3.5%
Recurring financial charges 65 €39 €40 +€1 +3.5%
Profit (loss) for the period before taxes 9903 -€2,321 -€908 +€1,413 +60.9%
Profit (loss) for the period 9904 -€2,321 -€908 +€1,413 +60.9%
Profit (loss) for the period to be appropriated 9905 -€2,321 -€908 +€1,413 +60.9%

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 20 October 2026 via checked.be.