DE KEUSTER-NEES: 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 KEUSTER-NEES
Largest movements
- Receivables within one year -€5,480
down €5,480 (-5.0%), from €109,174 to €103,695
- Profit (loss) carried forward -€5,627
down €5,627 (-153%), from -€3,688 to -€9,315
- Gross operating margin -€1,899
down €1,899 (-55.3%), from -€3,433 to -€5,332
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 | €109,175 | €103,695 | -€5,480 | -5.0% |
| Current assets | 29/58 | €109,175 | €103,695 | -€5,480 | -5.0% |
| Amounts receivable within one year | 40/41 | €109,174 | €103,695 | -€5,480 | -5.0% |
| Other amounts receivable | 41 | €109,174 | €103,695 | -€5,480 | -5.0% |
| Cash at bank and in hand | 54/58 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €109,175 | €103,695 | -€5,480 | -5.0% |
| Equity | 10/15 | €108,103 | €102,475 | -€5,627 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €93,191 | €93,191 | = | 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% |
| Distributable reserves | 133 | €91,331 | €91,331 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,688 | -€9,315 | -€5,627 | -153% |
| Amounts payable | 17/49 | €1,072 | €1,219 | +€147 | +13.7% |
| Amounts payable within one year | 42/48 | €1,072 | €1,219 | +€147 | +13.7% |
| Financial debts | 43 | - | €25 | +€25 | |
| Credit institutions | 430/8 | - | €25 | +€25 | |
| Trade debts | 44 | €1,072 | €1,194 | +€122 | +11.4% |
| Suppliers | 440/4 | €1,072 | €1,194 | +€122 | +11.4% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€3,433 | -€5,332 | -€1,899 | -55.3% |
| Operating profit (loss) | 9901 | -€3,551 | -€5,452 | -€1,901 | -53.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €137 | €176 | +€39 | +28.2% |
| Recurring financial charges | 65 | €137 | €176 | +€39 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,688 | -€5,627 | -€1,939 | -52.6% |
| Profit (loss) for the period | 9904 | -€3,688 | -€5,627 | -€1,939 | -52.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,688 | -€5,627 | -€1,939 | -52.6% |
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 27 October 2026 via checked.be.