2DKR: 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.
2DKR
Largest movements
- Financial fixed assets +€65,500
up €65,500 (+18.3%), from €357,500 to €423,000
- Receivables within one year -€16,749
down €16,749 (-60.3%), from €27,774 to €11,024
of which Other amounts receivable: -€13,379
- Cash -€16,018
down €16,018 (-64.7%), from €24,773 to €8,755
mainly Contributions, distributions and other (-€75,088) and Investment in fixed assets (net) (-€68,493)
- Tangible fixed assets -€11,291
down €11,291 (-23.8%), from €47,416 to €36,125
of which Furniture and vehicles: -€13,775
- Other debts +€62,695
up €62,695 (+134%), from €46,789 to €109,484
- Profit (loss) carried forward -€25,326
down €25,326 (-13.7%), from €185,047 to €159,721
- Debts after one year -€17,942
down €17,942 (-14.2%), from €126,572 to €108,630
- Current portion of long-term debt +€15,713
up €15,713 (+36.3%), from €43,313 to €59,026
- Tax, wage and social debts -€13,216
down €13,216 (-41.2%), from €32,076 to €18,860
of which Taxes: -€15,000
- Gross operating margin +€8,789
up €8,789 (+8.5%), from €103,501 to €112,290
- Financial charges +€2,593
up €2,593 (+43.5%), from €5,967 to €8,560
- Staff costs +€2,472
up €2,472 (+11.3%), from €21,784 to €24,256
- Other operating charges +€1,150
up €1,150 (+92.4%), from €1,245 to €2,395
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €457,462 | €478,904 | +€21,442 | +4.7% |
| Fixed assets | 21/28 | €404,916 | €459,125 | +€54,209 | +13.4% |
| Tangible fixed assets | 22/27 | €47,416 | €36,125 | -€11,291 | -23.8% |
| Furniture and vehicles | 24 | €44,450 | €30,676 | -€13,775 | -31.0% |
| Other tangible fixed assets | 26 | €2,966 | €5,449 | +€2,484 | +83.7% |
| Financial fixed assets | 28 | €357,500 | €423,000 | +€65,500 | +18.3% |
| Current assets | 29/58 | €52,546 | €19,779 | -€32,767 | -62.4% |
| Amounts receivable within one year | 40/41 | €27,774 | €11,024 | -€16,749 | -60.3% |
| Trade receivables | 40 | €11,479 | €8,109 | -€3,370 | -29.4% |
| Other amounts receivable | 41 | €16,294 | €2,915 | -€13,379 | -82.1% |
| Cash at bank and in hand | 54/58 | €24,773 | €8,755 | -€16,018 | -64.7% |
| Total equity and liabilities | 10/49 | €457,462 | €478,904 | +€21,442 | +4.7% |
| Equity | 10/15 | €205,507 | €180,181 | -€25,326 | -12.3% |
| 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 | €185,047 | €159,721 | -€25,326 | -13.7% |
| Amounts payable | 17/49 | €251,955 | €298,723 | +€46,768 | +18.6% |
| Amounts payable after more than one year | 17 | €126,572 | €108,630 | -€17,942 | -14.2% |
| Financial debts | 170/4 | €126,572 | €108,630 | -€17,942 | -14.2% |
| Amounts payable within one year | 42/48 | €123,490 | €190,093 | +€66,603 | +53.9% |
| Current portion of amounts payable after more than one year | 42 | €43,313 | €59,026 | +€15,713 | +36.3% |
| Trade debts | 44 | €1,312 | €2,723 | +€1,411 | +107% |
| Suppliers | 440/4 | €1,312 | €2,723 | +€1,411 | +107% |
| Taxes, remuneration and social security | 45 | €32,076 | €18,860 | -€13,216 | -41.2% |
| Taxes | 450/3 | €23,370 | €8,370 | -€15,000 | -64.2% |
| Remuneration and social security | 454/9 | €8,706 | €10,490 | +€1,784 | +20.5% |
| Other amounts payable | 47/48 | €46,789 | €109,484 | +€62,695 | +134% |
| Accrued charges and deferred income | 492/3 | €1,893 | - | -€1,893 | |
| Non-recurring operating income | 76A | €5,304 | - | -€5,304 | |
| Remuneration, social security and pensions | 62 | €21,784 | €24,256 | +€2,472 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,024 | €14,284 | +€260 | +1.9% |
| Other operating charges | 640/8 | €1,245 | €2,395 | +€1,150 | +92.4% |
| Gross operating margin | 9900 | €103,501 | €112,290 | +€8,789 | +8.5% |
| Operating profit (loss) | 9901 | €66,448 | €71,355 | +€4,907 | +7.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,967 | €8,560 | +€2,593 | +43.5% |
| Recurring financial charges | 65 | €5,967 | €8,560 | +€2,593 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | €60,481 | €62,795 | +€2,314 | +3.8% |
| Income taxes | 67/77 | €12,961 | €13,033 | +€72 | +0.6% |
| Profit (loss) for the period | 9904 | €47,520 | €49,762 | +€2,242 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €47,520 | €49,762 | +€2,242 | +4.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.