DE KAT: 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 KAT
Largest movements
- Financial fixed assets +€4,166
up €4,166 (+3.5%), from €119,025 to €123,191
- Cash -€3,705
down €3,705 (-19.1%), from €19,417 to €15,712
mainly Investment in fixed assets (net) (-€4,166)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€11,849
down €11,849 (-74.0%), from €16,016 to €4,167
- Other operating charges +€421
up €421 (+357%), from €118 to €539
- Gross operating margin -€311
down €311 (-11.3%), from -€2,747 to -€3,058
- Financial charges +€52
up €52 (+92.9%), from €56 to €108
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 | €164,471 | €164,932 | +€461 | +0.3% |
| Fixed assets | 21/28 | €145,054 | €149,220 | +€4,166 | +2.9% |
| Tangible fixed assets | 22/27 | €26,029 | €26,029 | = | 0.0% |
| Land and buildings | 22 | €26,029 | €26,029 | = | 0.0% |
| Financial fixed assets | 28 | €119,025 | €123,191 | +€4,166 | +3.5% |
| Current assets | 29/58 | €19,417 | €15,712 | -€3,705 | -19.1% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,417 | €15,712 | -€3,705 | -19.1% |
| Total equity and liabilities | 10/49 | €164,471 | €164,932 | +€461 | +0.3% |
| Equity | 10/15 | €160,945 | €161,406 | +€461 | +0.3% |
| Contributions | 10/11 | €424,692 | €424,692 | = | 0.0% |
| Contributions outside capital | 11 | €424,692 | €424,692 | = | 0.0% |
| Share premium | 1100/10 | €424,692 | €424,692 | = | 0.0% |
| Reserves | 13 | €434 | €434 | = | 0.0% |
| Non-distributable reserves | 130/1 | €434 | €434 | = | 0.0% |
| Legal reserve | 130 | €434 | €434 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€264,181 | -€263,719 | +€461 | +0.2% |
| Amounts payable | 17/49 | €3,526 | €3,526 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,526 | €3,526 | = | 0.0% |
| Other amounts payable | 47/48 | €3,526 | €3,526 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €539 | +€421 | +357% |
| Gross operating margin | 9900 | -€2,747 | -€3,058 | -€311 | -11.3% |
| Operating profit (loss) | 9901 | -€2,865 | -€3,597 | -€732 | -25.6% |
| Financial income | 75/76B | €16,016 | €4,167 | -€11,849 | -74.0% |
| Recurring financial income | 75 | €16,016 | €4,167 | -€11,849 | -74.0% |
| Financial charges | 65/66B | €56 | €108 | +€52 | +92.9% |
| Recurring financial charges | 65 | €56 | €108 | +€52 | +92.9% |
| Profit (loss) for the period before taxes | 9903 | €13,095 | €461 | -€12,634 | -96.5% |
| Profit (loss) for the period | 9904 | €13,095 | €461 | -€12,634 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,095 | €461 | -€12,634 | -96.5% |
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 15 October 2026 via checked.be.