De Gentsche Koekedoos: what changed
De Gentsche Koekedoos
Largest movements
- Cash +€34,288
up €34,288 (+68.3%), from €50,193 to €84,481
mainly Net result for the year (+€61,103) and Depreciation (+€25,568)
- Tangible fixed assets -€23,757
down €23,757 (-22.4%), from €106,271 to €82,514
- Receivables within one year -€5,483
down €5,483 (-28.8%), from €19,046 to €13,563
of which Trade receivables: -€4,878
- Deferred charges and accrued income -€4,035
down €4,035 (-10.0%), from €40,154 to €36,119
- Reserves +€15,000
up €15,000 (+18.6%), from €80,500 to €95,500
- Current portion of long-term debt -€9,519
down €9,519 (-64.3%), from €14,798 to €5,278
- Tax, wage and social debts +€9,458
up €9,458 (+83.6%), from €11,320 to €20,778
- Debts after one year -€5,278
down €5,278 (-58.6%), from €9,003 to €3,725
- Advances received -€4,585
down €4,585 (-26.1%), from €17,590 to €13,006
- Gross operating margin +€27,689
up €27,689 (+30.8%), from €89,849 to €117,538
- Taxes +€11,160
up €11,160 (+65.1%), from €17,130 to €28,290
- Financial charges -€2,950
down €2,950 (-58.1%), from €5,077 to €2,128
- Other operating charges -€2,819
down €2,819 (-82.2%), from €3,431 to €611
- Depreciation -€2,424
down €2,424 (-8.7%), from €27,992 to €25,568
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €215,665 | €216,677 | +€1,012 | +0.5% |
| Fixed assets | 21/28 | €106,271 | €82,514 | -€23,757 | -22.4% |
| Tangible fixed assets | 22/27 | €106,271 | €82,514 | -€23,757 | -22.4% |
| Land and buildings | 22 | €49,273 | €45,286 | -€3,988 | -8.1% |
| Plant, machinery and equipment | 23 | €24,030 | €13,541 | -€10,490 | -43.7% |
| Furniture and vehicles | 24 | €32,968 | €23,688 | -€9,280 | -28.1% |
| Current assets | 29/58 | €109,394 | €134,163 | +€24,769 | +22.6% |
| Amounts receivable within one year | 40/41 | €19,046 | €13,563 | -€5,483 | -28.8% |
| Trade receivables | 40 | €17,564 | €12,686 | -€4,878 | -27.8% |
| Other amounts receivable | 41 | €1,482 | €877 | -€605 | -40.8% |
| Cash at bank and in hand | 54/58 | €50,193 | €84,481 | +€34,288 | +68.3% |
| Deferred charges and accrued income | 490/1 | €40,154 | €36,119 | -€4,035 | -10.0% |
| Total equity and liabilities | 10/49 | €215,665 | €216,677 | +€1,012 | +0.5% |
| Equity | 10/15 | €83,000 | €98,000 | +€15,000 | +18.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €80,500 | €95,500 | +€15,000 | +18.6% |
| Distributable reserves | 133 | €80,500 | €95,500 | +€15,000 | +18.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €132,665 | €118,677 | -€13,988 | -10.5% |
| Amounts payable after more than one year | 17 | €9,003 | €3,725 | -€5,278 | -58.6% |
| Financial debts | 170/4 | €9,003 | €3,725 | -€5,278 | -58.6% |
| Amounts payable within one year | 42/48 | €117,265 | €107,753 | -€9,513 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €14,798 | €5,278 | -€9,519 | -64.3% |
| Trade debts | 44 | €18,594 | €14,314 | -€4,280 | -23.0% |
| Suppliers | 440/4 | €18,594 | €14,314 | -€4,280 | -23.0% |
| Advances received on contracts in progress | 46 | €17,590 | €13,006 | -€4,585 | -26.1% |
| Taxes, remuneration and social security | 45 | €11,320 | €20,778 | +€9,458 | +83.6% |
| Taxes | 450/3 | €11,320 | €20,778 | +€9,458 | +83.6% |
| Other amounts payable | 47/48 | €54,963 | €54,377 | -€586 | -1.1% |
| Accrued charges and deferred income | 492/3 | €6,396 | €7,199 | +€803 | +12.6% |
| Non-recurring operating income | 76A | €5,250 | €0 | -€5,250 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,992 | €25,568 | -€2,424 | -8.7% |
| Other operating charges | 640/8 | €3,431 | €611 | -€2,819 | -82.2% |
| Gross operating margin | 9900 | €89,849 | €117,538 | +€27,689 | +30.8% |
| Operating profit (loss) | 9901 | €58,427 | €91,359 | +€32,932 | +56.4% |
| Financial income | 75/76B | €269 | €162 | -€107 | -39.8% |
| Recurring financial income | 75 | €269 | €162 | -€107 | -39.8% |
| Financial charges | 65/66B | €5,077 | €2,128 | -€2,950 | -58.1% |
| Recurring financial charges | 65 | €5,077 | €2,128 | -€2,950 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €53,618 | €89,393 | +€35,775 | +66.7% |
| Income taxes | 67/77 | €17,130 | €28,290 | +€11,160 | +65.1% |
| Profit (loss) for the period | 9904 | €36,489 | €61,103 | +€24,615 | +67.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,489 | €61,103 | +€24,615 | +67.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.