De Kerf - Blommaert: 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 Kerf - Blommaert
Largest movements
- Cash +€1,099
up €1,099 (+134%), from €821 to €1,919
mainly Net result for the year (+€2,256) and Trade debts (+€792)
- Profit (loss) carried forward +€2,256
up €2,256 (+9.6%), from €23,565 to €25,821
- Other debts -€2,100
down €2,100 (-3.1%), from €68,836 to €66,736
- Other operating charges -€115
down €115 (-14.6%), from €792 to €676
- Gross operating margin +€89
up €89 (+2.5%), from €3,619 to €3,708
- Taxes +€51
up €51 (+7.3%), from €701 to €752
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 | €100,861 | €101,808 | +€948 | +0.9% |
| Fixed assets | 21/28 | €99,741 | €99,741 | = | 0.0% |
| Tangible fixed assets | 22/27 | €99,741 | €99,741 | = | 0.0% |
| Land and buildings | 22 | €99,741 | €99,741 | = | 0.0% |
| Current assets | 29/58 | €1,120 | €2,067 | +€948 | +84.6% |
| Amounts receivable within one year | 40/41 | €299 | €148 | -€151 | -50.5% |
| Other amounts receivable | 41 | €299 | €148 | -€151 | -50.5% |
| Cash at bank and in hand | 54/58 | €821 | €1,919 | +€1,099 | +134% |
| Total equity and liabilities | 10/49 | €100,861 | €101,808 | +€948 | +0.9% |
| Equity | 10/15 | €32,025 | €34,281 | +€2,256 | +7.0% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,565 | €25,821 | +€2,256 | +9.6% |
| Amounts payable | 17/49 | €68,836 | €67,527 | -€1,308 | -1.9% |
| Amounts payable within one year | 42/48 | €68,836 | €67,527 | -€1,308 | -1.9% |
| Trade debts | 44 | - | €792 | +€792 | |
| Suppliers | 440/4 | - | €792 | +€792 | |
| Other amounts payable | 47/48 | €68,836 | €66,736 | -€2,100 | -3.1% |
| Other operating charges | 640/8 | €792 | €676 | -€115 | -14.6% |
| Gross operating margin | 9900 | €3,619 | €3,708 | +€89 | +2.5% |
| Operating profit (loss) | 9901 | €2,828 | €3,032 | +€204 | +7.2% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €2,804 | €3,008 | +€204 | +7.3% |
| Income taxes | 67/77 | €701 | €752 | +€51 | +7.3% |
| Profit (loss) for the period | 9904 | €2,103 | €2,256 | +€153 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,103 | €2,256 | +€153 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.