De Kat: what changed
Two fiscal 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
- Cash -€500
down €500 (-22.4%), from €2,238 to €1,738
mainly Trade debts (-€276) and Net result for the year (-€224)
- Trade debts -€276
no longer reported in 2025 (was €276)
- Profit (loss) carried forward -€224
down €224 (-0.4%), from -€58,150 to -€58,374
- Gross operating margin -€1,081
down €1,081, from €843 to -€238
- Financial income +€109
new in 2025: €109
of which Financial income: +€109
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 | €2,238 | €1,738 | -€500 | -22.4% |
| Current assets | 29/58 | €2,238 | €1,738 | -€500 | -22.4% |
| Cash at bank and in hand | 54/58 | €2,238 | €1,738 | -€500 | -22.4% |
| Total equity and liabilities | 10/49 | €2,238 | €1,738 | -€500 | -22.4% |
| Equity | 10/15 | -€37,690 | -€37,914 | -€224 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,150 | -€58,374 | -€224 | -0.4% |
| Amounts payable | 17/49 | €39,928 | €39,652 | -€276 | -0.7% |
| Amounts payable within one year | 42/48 | €39,928 | €39,652 | -€276 | -0.7% |
| Trade debts | 44 | €276 | - | -€276 | |
| Suppliers | 440/4 | €276 | - | -€276 | |
| Other amounts payable | 47/48 | €39,652 | €39,652 | = | 0.0% |
| Gross operating margin | 9900 | €843 | -€238 | -€1,081 | |
| Operating profit (loss) | 9901 | €843 | -€238 | -€1,081 | |
| Financial income | 75/76B | - | €109 | +€109 | |
| Recurring financial income | 75 | - | €109 | +€109 | |
| Non-recurring financial income | 76B | - | €109 | +€109 | |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €747 | -€224 | -€972 | |
| Profit (loss) for the period | 9904 | €747 | -€224 | -€972 | |
| Profit (loss) for the period to be appropriated | 9905 | €747 | -€224 | -€972 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.