Ondernemingen D.K.: 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.
Ondernemingen D.K.
Largest movements
- Cash -€21,030
down €21,030 (-31.8%), from €66,110 to €45,079
mainly Receivables within one year (-€19,969) and Net result for the year (-€1,675)
- Receivables within one year +€19,969
up €19,969 (+4,304%), from €464 to €20,433
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€1,277
down €1,277 (-93.7%), from €1,364 to €86
- Gross operating margin -€1,234
down €1,234 (-68.4%), from €1,804 to €570
- Taxes +€57
new in 2025: €57
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.
Derived cash bridge
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 | €189,194 | €188,133 | -€1,061 | -0.6% |
| Fixed assets | 21/28 | €25,621 | €25,621 | = | 0.0% |
| Tangible fixed assets | 22/27 | €25,621 | €25,621 | = | 0.0% |
| Land and buildings | 22 | €25,621 | €25,621 | = | 0.0% |
| Current assets | 29/58 | €163,574 | €162,512 | -€1,061 | -0.6% |
| Amounts receivable within one year | 40/41 | €464 | €20,433 | +€19,969 | +4,304% |
| Other amounts receivable | 41 | €464 | €20,433 | +€19,969 | +4,304% |
| Current investments | 50/53 | €97,000 | €97,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,110 | €45,079 | -€21,030 | -31.8% |
| Total equity and liabilities | 10/49 | €189,194 | €188,133 | -€1,061 | -0.6% |
| Equity | 10/15 | €149,013 | €147,338 | -€1,675 | -1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,684 | €130,684 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,968 | €2,968 | = | 0.0% |
| Distributable reserves | 133 | €125,856 | €125,856 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€271 | -€1,946 | -€1,675 | -618% |
| Amounts payable | 17/49 | €40,182 | €40,795 | +€613 | +1.5% |
| Amounts payable after more than one year | 17 | €37,184 | €37,184 | = | 0.0% |
| Financial debts | 170/4 | €37,184 | €37,184 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,904 | €2,518 | +€613 | +32.2% |
| Trade debts | 44 | €480 | - | -€480 | |
| Suppliers | 440/4 | €480 | - | -€480 | |
| Taxes, remuneration and social security | 45 | €469 | €469 | = | 0.0% |
| Taxes | 450/3 | €469 | €469 | = | 0.0% |
| Other amounts payable | 47/48 | €956 | €2,049 | +€1,093 | +114% |
| Accrued charges and deferred income | 492/3 | €1,093 | €1,093 | = | 0.0% |
| Other operating charges | 640/8 | €501 | €517 | +€16 | +3.1% |
| Gross operating margin | 9900 | €1,804 | €570 | -€1,234 | -68.4% |
| Operating profit (loss) | 9901 | €1,302 | €53 | -€1,250 | -96.0% |
| Financial income | 75/76B | €1,364 | €86 | -€1,277 | -93.7% |
| Recurring financial income | 75 | €1,364 | €86 | -€1,277 | -93.7% |
| Financial charges | 65/66B | €1,756 | €1,757 | +€1 | +0.1% |
| Recurring financial charges | 65 | €1,756 | €1,757 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €910 | -€1,618 | -€2,528 | |
| Income taxes | 67/77 | - | €57 | +€57 | |
| Profit (loss) for the period | 9904 | €910 | -€1,675 | -€2,585 | |
| Profit (loss) for the period to be appropriated | 9905 | €910 | -€1,675 | -€2,585 |
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 27 October 2026 via checked.be.