DE BONTE KIP: 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.
DE BONTE KIP
Largest movements
- Tangible fixed assets -€31,561
down €31,561 (-8.1%), from €389,119 to €357,558
of which Land and buildings: -€25,139
- Stocks and contracts +€4,312
up €4,312 (+66.8%), from €6,452 to €10,763
- Profit (loss) carried forward +€35,623
up €35,623 (+57.5%), from -€61,926 to -€26,303
- Debts after one year -€35,285
down €35,285 (-12.1%), from €291,653 to €256,368
- Other debts -€27,800
down €27,800 (-28.3%), from €98,312 to €70,512
- Gross operating margin +€15,293
up €15,293 (+7.6%), from €200,136 to €215,429
- Staff costs -€9,830
down €9,830 (-8.0%), from €122,247 to €112,417
- Financial charges +€5,383
up €5,383 (+59.4%), from €9,069 to €14,452
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 | €405,175 | €378,302 | -€26,874 | -6.6% |
| Fixed assets | 21/28 | €389,619 | €358,058 | -€31,561 | -8.1% |
| Tangible fixed assets | 22/27 | €389,119 | €357,558 | -€31,561 | -8.1% |
| Land and buildings | 22 | €365,399 | €340,260 | -€25,139 | -6.9% |
| Plant, machinery and equipment | 23 | €7,629 | €7,889 | +€260 | +3.4% |
| Furniture and vehicles | 24 | €16,090 | €9,409 | -€6,681 | -41.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €15,557 | €20,244 | +€4,687 | +30.1% |
| Stocks and contracts in progress | 3 | €6,452 | €10,763 | +€4,312 | +66.8% |
| Stocks | 30/36 | €6,452 | €10,763 | +€4,312 | +66.8% |
| Amounts receivable within one year | 40/41 | - | €0 | +€0 | |
| Trade receivables | 40 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €9,105 | €8,432 | -€673 | -7.4% |
| Deferred charges and accrued income | 490/1 | €0 | €1,048 | +€1,048 | |
| Total equity and liabilities | 10/49 | €405,175 | €378,302 | -€26,874 | -6.6% |
| Equity | 10/15 | -€43,326 | -€7,703 | +€35,623 | +82.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,926 | -€26,303 | +€35,623 | +57.5% |
| Amounts payable | 17/49 | €448,502 | €386,005 | -€62,497 | -13.9% |
| Amounts payable after more than one year | 17 | €291,653 | €256,368 | -€35,285 | -12.1% |
| Financial debts | 170/4 | €291,653 | €256,368 | -€35,285 | -12.1% |
| Amounts payable within one year | 42/48 | €156,849 | €129,637 | -€27,211 | -17.3% |
| Current portion of amounts payable after more than one year | 42 | €34,576 | €35,285 | +€709 | +2.1% |
| Trade debts | 44 | €9,246 | €9,812 | +€567 | +6.1% |
| Suppliers | 440/4 | €9,246 | €9,812 | +€567 | +6.1% |
| Taxes, remuneration and social security | 45 | €14,715 | €14,028 | -€687 | -4.7% |
| Taxes | 450/3 | €2,646 | €1,417 | -€1,230 | -46.5% |
| Remuneration and social security | 454/9 | €12,068 | €12,612 | +€543 | +4.5% |
| Other amounts payable | 47/48 | €98,312 | €70,512 | -€27,800 | -28.3% |
| Remuneration, social security and pensions | 62 | €122,247 | €112,417 | -€9,830 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,657 | €48,469 | -€188 | -0.4% |
| Other operating charges | 640/8 | €4,233 | €4,659 | +€426 | +10.1% |
| Gross operating margin | 9900 | €200,136 | €215,429 | +€15,293 | +7.6% |
| Operating profit (loss) | 9901 | €25,000 | €49,884 | +€24,885 | +99.5% |
| Financial income | 75/76B | €0 | €191 | +€191 | |
| Recurring financial income | 75 | €0 | €191 | +€191 | |
| Financial charges | 65/66B | €9,069 | €14,452 | +€5,383 | +59.4% |
| Recurring financial charges | 65 | €9,069 | €14,452 | +€5,383 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €15,931 | €35,623 | +€19,692 | +124% |
| Profit (loss) for the period | 9904 | €15,931 | €35,623 | +€19,692 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €15,931 | €35,623 | +€19,692 | +124% |
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 20 October 2026 via checked.be.