D & K ESSENTIALS: 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.
D & K ESSENTIALS
Largest movements
- Tangible fixed assets -€19,295
down €19,295 (-47.9%), from €40,252 to €20,958
of which Land and buildings: -€26,000
- Cash +€3,788
up €3,788 (+43.6%), from €8,689 to €12,477
mainly Depreciation (+€38,991) and Net result for the year (+€15,724)
- Deferred charges and accrued income +€3,208
up €3,208 (+462%), from €694 to €3,902
- Receivables within one year -€650
down €650 (-52.0%), from €1,250 to €600
of which Other amounts receivable: -€1,250
- Debts after one year -€38,000
down €38,000 (-8.5%), from €445,000 to €407,000
- Profit (loss) carried forward +€15,724
up €15,724 (+3.3%), from -€482,787 to -€467,062
- Trade debts +€13,365
up €13,365 (+606%), from €2,206 to €15,571
- Advances received -€10,580
down €10,580 (-45.1%), from €23,482 to €12,902
- Tax, wage and social debts +€5,668
new in 2025: €5,668
- Gross operating margin +€41,104
up €41,104 (+231%), from €17,820 to €58,924
- Depreciation +€1,293
up €1,293 (+3.4%), from €37,698 to €38,991
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 | €50,885 | €37,936 | -€12,949 | -25.4% |
| Fixed assets | 21/28 | €40,252 | €20,958 | -€19,295 | -47.9% |
| Tangible fixed assets | 22/27 | €40,252 | €20,958 | -€19,295 | -47.9% |
| Land and buildings | 22 | €26,000 | - | -€26,000 | |
| Plant, machinery and equipment | 23 | €14,212 | €20,958 | +€6,746 | +47.5% |
| Furniture and vehicles | 24 | €41 | - | -€41 | |
| Current assets | 29/58 | €10,633 | €16,979 | +€6,346 | +59.7% |
| Amounts receivable within one year | 40/41 | €1,250 | €600 | -€650 | -52.0% |
| Trade receivables | 40 | - | €600 | +€600 | |
| Other amounts receivable | 41 | €1,250 | - | -€1,250 | |
| Cash at bank and in hand | 54/58 | €8,689 | €12,477 | +€3,788 | +43.6% |
| Deferred charges and accrued income | 490/1 | €694 | €3,902 | +€3,208 | +462% |
| Total equity and liabilities | 10/49 | €50,885 | €37,936 | -€12,949 | -25.4% |
| Equity | 10/15 | -€462,327 | -€446,602 | +€15,724 | +3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€482,787 | -€467,062 | +€15,724 | +3.3% |
| Amounts payable | 17/49 | €513,212 | €484,539 | -€28,673 | -5.6% |
| Amounts payable after more than one year | 17 | €445,000 | €407,000 | -€38,000 | -8.5% |
| Financial debts | 170/4 | €445,000 | €407,000 | -€38,000 | -8.5% |
| Amounts payable within one year | 42/48 | €68,212 | €77,539 | +€9,327 | +13.7% |
| Trade debts | 44 | €2,206 | €15,571 | +€13,365 | +606% |
| Suppliers | 440/4 | €2,206 | €15,571 | +€13,365 | +606% |
| Advances received on contracts in progress | 46 | €23,482 | €12,902 | -€10,580 | -45.1% |
| Taxes, remuneration and social security | 45 | - | €5,668 | +€5,668 | |
| Taxes | 450/3 | - | €5,668 | +€5,668 | |
| Other amounts payable | 47/48 | €42,524 | €43,398 | +€874 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,698 | €38,991 | +€1,293 | +3.4% |
| Other operating charges | 640/8 | €3,851 | €3,959 | +€107 | +2.8% |
| Gross operating margin | 9900 | €17,820 | €58,924 | +€41,104 | +231% |
| Operating profit (loss) | 9901 | -€23,729 | €15,975 | +€39,704 | |
| Financial income | 75/76B | €41 | €0 | -€40 | -99.7% |
| Recurring financial income | 75 | €41 | €0 | -€40 | -99.7% |
| Financial charges | 65/66B | €153 | €254 | +€101 | +65.6% |
| Recurring financial charges | 65 | €153 | €254 | +€101 | +65.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,842 | €15,721 | +€39,563 | |
| Income taxes | 67/77 | €21 | -€3 | -€25 | |
| Profit (loss) for the period | 9904 | -€23,863 | €15,724 | +€39,587 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,863 | €15,724 | +€39,587 |
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 21 October 2026 via checked.be.