TKN-DAL: 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.
TKN-DAL
Largest movements
- Receivables within one year +€44,872
up €44,872 (+96.7%), from €46,382 to €91,253
of which Trade receivables: +€45,507
- Tangible fixed assets -€7,207
down €7,207 (-40.3%), from €17,863 to €10,656
of which Furniture and vehicles: -€6,000
- Cash +€2,643
up €2,643 (+16.2%), from €16,283 to €18,927
mainly Trade debts (+€49,960) and Depreciation (+€7,207)
- Trade debts +€49,960
up €49,960 (+52573.2%), from €95 to €50,055
- Profit (loss) carried forward -€7,566
down €7,566 (-14.0%), from €54,124 to €46,559
- Tax, wage and social debts -€2,087
down €2,087 (-9.8%), from €21,308 to €19,221
- Other operating charges +€7,059
up €7,059 (+451.3%), from €1,564 to €8,624
- Taxes +€661
up €661 (+8.6%), from €7,709 to €8,370
- Financial charges +€660
up €660 (+196.1%), from €337 to €997
- Gross operating margin -€624
down €624 (-3.4%), from €18,257 to €17,632
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 | €80,528 | €120,835 | +€40,308 | +50.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €17,863 | €10,656 | -€7,207 | -40.3% |
| Tangible fixed assets | 22/27 | €17,863 | €10,656 | -€7,207 | -40.3% |
| Plant, machinery and equipment | 23 | €2,113 | €905 | -€1,207 | -57.1% |
| Furniture and vehicles | 24 | €15,750 | €9,750 | -€6,000 | -38.1% |
| Current assets | 29/58 | €62,665 | €110,180 | +€47,515 | +75.8% |
| Amounts receivable within one year | 40/41 | €46,382 | €91,253 | +€44,872 | +96.7% |
| Trade receivables | 40 | €29,796 | €75,303 | +€45,507 | +152.7% |
| Other amounts receivable | 41 | €16,586 | €15,950 | -€635 | -3.8% |
| Cash at bank and in hand | 54/58 | €16,283 | €18,927 | +€2,643 | +16.2% |
| Total equity and liabilities | 10/49 | €80,528 | €120,835 | +€40,308 | +50.1% |
| Equity | 10/15 | €59,124 | €51,559 | -€7,566 | -12.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,124 | €46,559 | -€7,566 | -14.0% |
| Amounts payable | 17/49 | €21,403 | €69,277 | +€47,873 | +223.7% |
| Amounts payable within one year | 42/48 | €21,403 | €69,277 | +€47,873 | +223.7% |
| Trade debts | 44 | €95 | €50,055 | +€49,960 | +52573.2% |
| Suppliers | 440/4 | €95 | €50,055 | +€49,960 | +52573.2% |
| Taxes, remuneration and social security | 45 | €21,308 | €19,221 | -€2,087 | -9.8% |
| Taxes | 450/3 | €21,308 | €19,221 | -€2,087 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,207 | €7,207 | = | 0.0% |
| Other operating charges | 640/8 | €1,564 | €8,624 | +€7,059 | +451.3% |
| Gross operating margin | 9900 | €18,257 | €17,632 | -€624 | -3.4% |
| Operating profit (loss) | 9901 | €9,485 | €1,802 | -€7,684 | -81.0% |
| Financial charges | 65/66B | €337 | €997 | +€660 | +196.1% |
| Recurring financial charges | 65 | €337 | €997 | +€660 | +196.1% |
| Profit (loss) for the period before taxes | 9903 | €9,149 | €804 | -€8,344 | -91.2% |
| Income taxes | 67/77 | €7,709 | €8,370 | +€661 | +8.6% |
| Profit (loss) for the period | 9904 | €1,440 | -€7,566 | -€9,006 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,440 | -€7,566 | -€9,006 |
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 10 October 2026 via checked.be.