JELENA DKC: what changed
JELENA DKC
Largest movements
- Receivables within one year -€34,184
down €34,184 (-35.2%), from €97,037 to €62,853
of which Other amounts receivable: -€28,455
- Cash -€3,323
down €3,323 (-97.0%), from €3,425 to €102
mainly Net result for the year (-€21,995) and Current portion of long-term debt (-€11,132)
- Tangible fixed assets -€1,106
down €1,106 (-45.4%), from €2,437 to €1,331
of which Furniture and vehicles: -€735
- Profit (loss) carried forward -€21,995
down €21,995 (-32.0%), from €68,832 to €46,838
- Current portion of long-term debt -€11,132
no longer reported in 2024 (was €11,132)
- Trade debts -€9,131
down €9,131 (-90.0%), from €10,140 to €1,010
- Advances received +€6,437
new in 2024: €6,437
- Tax, wage and social debts -€2,793
down €2,793 (-100.0%), from €2,794 to €1
of which Taxes: -€2,333
- Gross operating margin +€13,380
up €13,380 (+42.9%), from -€31,162 to -€17,783
- Staff costs -€9,986
no longer reported in 2024 (was €9,986)
- Taxes -€1,250
down €1,250 (-32.7%), from €3,816 to €2,567
- Other operating charges -€653
no longer reported in 2024 (was €653)
- Financial charges +€372
up €372 (+224%), from €167 to €539
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,899 | €64,285 | -€38,614 | -37.5% |
| Fixed assets | 21/28 | €2,437 | €1,331 | -€1,106 | -45.4% |
| Tangible fixed assets | 22/27 | €2,437 | €1,331 | -€1,106 | -45.4% |
| Plant, machinery and equipment | 23 | €582 | €211 | -€372 | -63.8% |
| Furniture and vehicles | 24 | €1,855 | €1,120 | -€735 | -39.6% |
| Current assets | 29/58 | €100,462 | €62,954 | -€37,507 | -37.3% |
| Amounts receivable within one year | 40/41 | €97,037 | €62,853 | -€34,184 | -35.2% |
| Trade receivables | 40 | €12,526 | €6,797 | -€5,729 | -45.7% |
| Other amounts receivable | 41 | €84,511 | €56,056 | -€28,455 | -33.7% |
| Cash at bank and in hand | 54/58 | €3,425 | €102 | -€3,323 | -97.0% |
| Total equity and liabilities | 10/49 | €102,899 | €64,285 | -€38,614 | -37.5% |
| Equity | 10/15 | €78,832 | €56,838 | -€21,995 | -27.9% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Reserves | 13 | €8,900 | €8,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,900 | €8,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,832 | €46,838 | -€21,995 | -32.0% |
| Amounts payable | 17/49 | €24,067 | €7,448 | -€16,619 | -69.1% |
| Amounts payable within one year | 42/48 | €24,067 | €7,448 | -€16,619 | -69.1% |
| Current portion of amounts payable after more than one year | 42 | €11,132 | - | -€11,132 | |
| Trade debts | 44 | €10,140 | €1,010 | -€9,131 | -90.0% |
| Suppliers | 440/4 | €10,140 | €1,010 | -€9,131 | -90.0% |
| Advances received on contracts in progress | 46 | - | €6,437 | +€6,437 | |
| Taxes, remuneration and social security | 45 | €2,794 | €1 | -€2,793 | -100.0% |
| Taxes | 450/3 | €2,334 | €1 | -€2,333 | -100.0% |
| Remuneration and social security | 454/9 | €460 | - | -€460 | |
| Remuneration, social security and pensions | 62 | €9,986 | - | -€9,986 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,439 | €1,106 | -€333 | -23.1% |
| Other operating charges | 640/8 | €653 | - | -€653 | |
| Gross operating margin | 9900 | -€31,162 | -€17,783 | +€13,380 | +42.9% |
| Operating profit (loss) | 9901 | -€43,241 | -€18,889 | +€24,352 | +56.3% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €167 | €539 | +€372 | +224% |
| Recurring financial charges | 65 | €167 | €539 | +€372 | +224% |
| Profit (loss) for the period before taxes | 9903 | -€43,401 | -€19,428 | +€23,972 | +55.2% |
| Income taxes | 67/77 | €3,816 | €2,567 | -€1,250 | -32.7% |
| Profit (loss) for the period | 9904 | -€47,217 | -€21,995 | +€25,222 | +53.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€47,217 | -€21,995 | +€25,222 | +53.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.