De Kangoeroe: 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 Kangoeroe
Largest movements
- Tangible fixed assets +€52,223
up €52,223 (+994.7%), from €5,250 to €57,473
of which Furniture and vehicles: +€26,860
- Cash +€13,828
up €13,828 (+34.9%), from €39,597 to €53,426
mainly Net result for the year (+€36,267) and Debts after one year (+€15,177)
- Receivables within one year -€10,323
down €10,323 (-76.4%), from €13,505 to €3,181
of which Other amounts receivable: -€13,505
- Deferred charges and accrued income +€4,241
up €4,241 (+26.9%), from €15,741 to €19,982
- Reserves +€36,267
up €36,267 (+120.8%), from €30,021 to €66,289
- Debts after one year +€15,177
new in 2025: €15,177
- Current portion of long-term debt +€6,676
new in 2025: €6,676
- Tax, wage and social debts -€3,569
down €3,569 (-91.2%), from €3,912 to €342
- Other debts +€2,373
up €2,373 (+9.0%), from €26,360 to €28,734
- Gross operating margin +€34,871
up €34,871 (+137.9%), from €25,289 to €60,159
- Financial income -€7,694
down €7,694 (-100.0%), from €7,694 to €0
- Depreciation +€7,361
up €7,361 (+1126.4%), from €653 to €8,014
- Financial charges +€1,510
up €1,510 (+109.9%), from €1,374 to €2,884
- Taxes +€1,431
up €1,431 (+13.1%), from €10,912 to €12,342
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 | €74,093 | €134,063 | +€59,969 | +80.9% |
| Fixed assets | 21/28 | €5,250 | €57,473 | +€52,223 | +994.7% |
| Tangible fixed assets | 22/27 | €5,250 | €57,473 | +€52,223 | +994.7% |
| Plant, machinery and equipment | 23 | - | €3,237 | +€3,237 | |
| Furniture and vehicles | 24 | €629 | €27,490 | +€26,860 | +4267.9% |
| Other tangible fixed assets | 26 | €4,621 | €26,747 | +€22,126 | +478.9% |
| Current assets | 29/58 | €68,843 | €76,589 | +€7,746 | +11.3% |
| Amounts receivable within one year | 40/41 | €13,505 | €3,181 | -€10,323 | -76.4% |
| Trade receivables | 40 | €0 | €3,181 | +€3,181 | |
| Other amounts receivable | 41 | €13,505 | €0 | -€13,505 | -100.0% |
| Cash at bank and in hand | 54/58 | €39,597 | €53,426 | +€13,828 | +34.9% |
| Deferred charges and accrued income | 490/1 | €15,741 | €19,982 | +€4,241 | +26.9% |
| Total equity and liabilities | 10/49 | €74,093 | €134,063 | +€59,969 | +80.9% |
| Equity | 10/15 | €35,021 | €71,289 | +€36,267 | +103.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,021 | €66,289 | +€36,267 | +120.8% |
| Distributable reserves | 133 | €30,021 | €66,289 | +€36,267 | +120.8% |
| Amounts payable | 17/49 | €39,072 | €62,774 | +€23,702 | +60.7% |
| Amounts payable after more than one year | 17 | - | €15,177 | +€15,177 | |
| Financial debts | 170/4 | - | €15,177 | +€15,177 | |
| Amounts payable within one year | 42/48 | €32,696 | €40,327 | +€7,630 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | - | €6,676 | +€6,676 | |
| Trade debts | 44 | €2,424 | €4,575 | +€2,150 | +88.7% |
| Suppliers | 440/4 | €2,424 | €4,575 | +€2,150 | +88.7% |
| Taxes, remuneration and social security | 45 | €3,912 | €342 | -€3,569 | -91.2% |
| Taxes | 450/3 | €3,912 | €342 | -€3,569 | -91.2% |
| Other amounts payable | 47/48 | €26,360 | €28,734 | +€2,373 | +9.0% |
| Accrued charges and deferred income | 492/3 | €6,375 | €7,270 | +€894 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €653 | €8,014 | +€7,361 | +1126.4% |
| Other operating charges | 640/8 | €998 | €651 | -€347 | -34.7% |
| Gross operating margin | 9900 | €25,289 | €60,159 | +€34,871 | +137.9% |
| Operating profit (loss) | 9901 | €23,637 | €51,494 | +€27,856 | +117.8% |
| Financial income | 75/76B | €7,694 | €0 | -€7,694 | -100.0% |
| Recurring financial income | 75 | €7,694 | €0 | -€7,694 | -100.0% |
| Financial charges | 65/66B | €1,374 | €2,884 | +€1,510 | +109.9% |
| Recurring financial charges | 65 | €1,374 | €2,884 | +€1,510 | +109.9% |
| Profit (loss) for the period before taxes | 9903 | €29,957 | €48,610 | +€18,652 | +62.3% |
| Income taxes | 67/77 | €10,912 | €12,342 | +€1,431 | +13.1% |
| Profit (loss) for the period | 9904 | €19,046 | €36,267 | +€17,221 | +90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,046 | €36,267 | +€17,221 | +90.4% |
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 9 October 2026 via checked.be.